Do we need to put HSN details in Table 12 of GSTR-1 if annual turnover is less than ₹1 crore.

Our client is registered monthly GSt filing and his vendor gave the credit of April month in IFF on time in may month but he filed GSTR-3B in July month bcz vendor opted QRMP scheme.So CAN our client consider ITC of April month in may month if vendor filed GSTR-3B return in July month(apr-june)?.

Hi All !
I work as a Finance Head in one of the education group. We were told that we are to remit GST on RCM basis for the affiliation fees that we pay to foreign educational institutions. As you are all aware, that the schools are exempt from GST and we do not have GST registration. Is this information that we received is correct and if so, without registration, how do we pay GST on such affiliation fees, under RCM?

Request your assistance.

Thanks !

Respected Experts,

We are doing job work for BHEL. They are supplying material value worth lacs. After doing job work we are returning back the material with job work PO value in EwayBill. For ex, material value Rs.19.00 lacs Job work done is for 19K. We mention 19K in eway bill against material value. But BHEL is asking to mention the material value 19.00 lacs in eway bill while returning back. Will we be facing any issue if we do so. Thank you

we have made sales Zomato, on which gst is payable by Zomato under section 9(5), whether we required to mention sales made through e commerce operaton in Table No 12 - HSN Summery of GSTR 1 ??

After our return of GSTR-3B of December 2024, the IGST amount of import of goods is Rs 250000 available in the credit ledger, can we use it against sgst and cgst liability in June gstr3b?

Month of May ,2025  we claim (CGST/SGST) Rs. 14,250.00 which is actual BLOCK Credit Input . But May,2025 GSTR3B return we cannot claim this above input because our IGST value is enough for adjusted to our Output Tax. Only Rs. 14250.00 Added in  our Credit Ledger.

Now June,2025 GSTR3B return we will Revere  this (CGST/SGST)Rs. 14250.00, Can Any INTEREST we will be paid for This?

Dear sir
I have balance in cgst cash ledger and balance in cgst credit ledger also
Sir i have lgst liability and cgst liability to pay but system generated payment utilises cgst credit ledger balance first to pay cgst liability
And due to this it shows additional cash required to pay igst liability
Here i want to pay cgst liability first using cgst cash ledger balance and balance in cgst credit ledger balance to pay igst liability
Can i do so

Sir
we forgeot to enter credit note for last month and filed GSTR1
how to make entry in june 2025 gstr1(quaterly return)????
please help
regrads
Vikas

Dear expert,
One of my client received an email from GST preventive unit for discharging tax liability with interest as per sec 50 and penalty of 15% on Output. My query is whether Penalty of 15% is mandatory.
Facts of the case:
Payment received in third quarter (Oct-Dec 2024) and cheque dated 30-sep-2024 and govt department deducted GST TDS and credited GST TDS in quarter 2 our client has not declared sales in Q2 in the mean while received a mail from preventive unit compelling payment of 15% penalty on GST output and client has declared his sales in Q3 (Oct-Dec 2024)
Thank you