As under QRMPS scheme, monthly payment of tax is also done on the basis of fixed sum method under which 35% of tax paid in cash in preceding quarter is allowed where the return filled quarterly or equal to tax paid in cash in last month of immediately preceding quarter is allowed where is return is filled monthly. but there is some doubt regarding payment which are as follows:
1. Whether the payment can be made in cash only or can be paid using electronic credit ledger?
2. How payment amount of tax is calculated if there is no cash payment of tax in preceding quarter or in last month of immediately preceding quarter?
3. If payment is made only in cash then how the balance of unutilised itc in electronic credit ledger is utilised?
4. if there is sufficient balance in electronic cash ledger, then we required to deposit fresh amount for making 35% payment?

Dear Sir / Madam,

I am writing in reference to the subject matter that whether we should charge GST to ESIC Hospital in Kolkata? This is a Government tender and we have got this tender for next 3 (three) years after signing a mutual agreed contract. Section 12/2017 CGST Act. (Rate) mentioned that "Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided
to the Central Government, State Government or Union territory or local authority or a Governmental authority" shall comes under the exempted service.

ESIC authority claiming exemption on the said service & as per notification this is a works contract service too, then what we have to do in such case.

Please clarify with your point

Dear GST Expert,

I have a query, Suppose We have Credit bal on GST portal since April'20 Say Rs. 25Lakhs...& Unpaid GST filing of Rs. 15 Lakhs in Aug'20 & 9.8 Lakhs in Sept'20.. I'm supposed to get interest on credit bal or will it be charged interest from Aug' & Sept; for unpaid Inv.

Plz justify & guide asap..

Thanks & Regards,
Bharti Sharma

Dear sir/ Madam,
We are supplied our product to Other country. My doubt is, in which head i have to fillup this sales in GSTR 1. Please suggest and clear my doubt

Dear all,

Suppose "A" company is selling milk pouches to another "B" company. The milk pouches are sold in "returnable milk crates" which are returned by "B" to "A" on regular basis.

On one occasion, "B" fails to return 50 milk crates to "A".

"A", therefore, raises a debit note (@ Rs.200 per crate) on "B" for recovery of amount of lost crates.

Now, please answer whether GST is applicable to this debit notes in lights of the following points:
1) GST is not applicable on pouch milk sale
2) GST is applicable on "sale" of crates
3) The rate of Rs.200/- per crate is the cost to "A" (In other words, "A" is not making any profit on this transaction, it is just recovering the cost amount)
Thanks.

Hello, Please clear that whether late fee is payable on IFF. for not filing. In case when only sale is B2C only. and No tax is payable as ITC is availabe more than sale on Tax ledger account.

Is it compulsory to show HSN details in GSTR9 return in column No. 17 and 18 for F.Y .2019-20 1) if turnover is grater than 1.50 crores but less than 5.00 crores 2) if turnover is grater than 5.00 crores

What is the threshold limit of turnover for restaurant to charge 5% GST with no ITC. Kindly share the notification if possible.
Also, if restaurant charges service charge then what will be the GST rates for food bill & Service Charge bill under no ITC

I am having turnover less than 1 crore. Always filled quarterly gstr1 return.
1. I have paid tax in cash in October
2. I have paid tax by using credit in my ledger for both November and December.
3. I still have credit in my electronic ledger, both cash and credit.
Now, I tried creating challan in QRMP, with 35% challan option.
But it gives me the message that "The cash paid for tax liability in last GSTR3B is NIL/less than minimum amount required for 35% challan creation. Hence you are advised to make payment on self assessment basis".
Why such message, I have not understood.
When I have paid cash tax in October, and offset my liability for Nov and December using my ledger balance, why am I not allowed 35 % challan route. Please note, I still have credit balance in my ledger.
Request for your guidance.
Regards,

Sir,
A dealer new registered composite scheme(turnover above 40 lacs limit) recently in gst act.
Question:
A dealer how much amount sales turnover and tax (sales turnover minimum and maximum ) compulsory each quarter prescribed in gst act.