Dear Friends,
In Place of Supply - Non movement of Goods Place of Supply is Where Goods are there ie., consumed.

Eg. I am from A.P (State) Supplier,
another from T.G (State) Recipient,

Both are registered person, My doubt is as per above provision if i am suppling Non movement of Goods
DId i need to Charge C/SGST(as per above provision ) or IGST (as 2 Diff. State GST No. are there on Invoice ).

We have sold material which was returned for which we issued credit note. this material is now returned by us to the person from whom we have purchased, and for that he has issued us Credit note and we have issued him the debit note. I want to ask:-
1. Can we show these debit notes and credit notes net off in GSTR 3B at point 3(1) or
2. We have to show credit note issued by us and for debit note we have to show in any other ITC and claim ITC of it.

A car leasing company purchases a car and claims input tax credit for the GST included in the on-road price. The leasing company leases the car to an employee of a company with whom they have a tie-up. The lease rental includes a component of interest. This interest is calculated on the on-road value inclusive of GST, notwithstanding the fact that ITC has been claimed. Is this compliant with the provisions of the National Anti-Profiteering Authority, which states that "benefit of input tax credit must be passed on to the recipient by way of commensurate reduction in prices"? In other words, if ITC has been claimed, then can GST be included in the value financed for the purpose of calculating interest? OR, should the interest be calculated on the ex-Showroom price without GST?

What is the rate of GST and HSN code on warehouse/godown rent for storing of raw jute.

While finalising FY 2019-20, i realised that my company didn't upload a Sales Bill in the month of Feb 2020. However we have uploaded the same in GSTR1 for Jan 2021. Total GST payable on the same was 90000/- (cgst/sgst) Can you let me know the interest amount on the same? PS. Feb 2020 GSTR1 & 3B were filed before the due date.

AS THERE WAS THE PROVISION FOR INSTALLATION OF PACKING MACHINE FOR UNMANUFACTURED TOBACCO CH.24011090 BRANDED. PACKING MACHINE IS ALLOWED AS THIS PRODUCT COMES IN GST AN D COMPENSATION CESS. NEED TO FILE ER 1 RETURN IN EXCISE MONTHLY.

Respected Experts,

We are manufacturer and file GSTR-1 & GSTR 3B on monthly basis. Presently, we are very confused that what will be the basis of ITC. Let suppose our total ITC in books in Dec-20 is around 22 Lacs.
GSTR-2B shows around 18 lacs, in which some traders have not filed their GSTR-1. So how many ITC we can claim?

Also, guide us we have to file our GSTR 3B on 2B basis or 2A basis, if 2B basis, what will be the roll of GSTR 2A in presently scenario.

Kindly guide me.

Rakesh Sharma

One of my client is registered under gst and main business is food supply, for this he is under 5% slab, collecting gst from customers and remitting.

Is he eligible to claim ITC on carry bags, which he uses it for packing the food.

Note: The supplier charges 18% GST on carry bags.


Please clarify with link.

Which of following be the correct procedure
A) I show credit note and debit note in gstr1 and then in next return of March, it will automatically show reduced/increased sales and corresponding tax and ITC. I don't do anything in GSTR3B
Or
B) I give credit note and debit note effect in sales amount and tax amount and ITC amount in gstr3b- but which column I don't know - please guide
And show in GSTR1.
OR any other procedure which is correct
Request for your guidance.
Regards,

as per Section 9(3) of the CGST Act, Purchases of Raw Cotton Subject to RCM.
my Doubt is Can a registered person Apply for Refund, the reason for asking this doubt is the RP paying every purchases made Raw Cotton as well other purchases which resulting into paying more GST and Out put GST tax liability was Less Compared to the ITC Available ( resulting from RCM paid and ITC Availed) this Resulting in to Blocking of working Capital in ITC Ledger ,

Is it Possible for Apply For Refund of ITC ??