A gst registered regular scheme dealer purchases of 18%tax rate goods Dt:10-09-2020 invoice value Rs:2,36,000/-. from mr. A if dealer same tax rate goods invoice value Rs:2,36,000/- return goods to supplier Mr. A( same dealer) on Dt:15-09-2020.
Question:
Dealer this transition treatment in gst act.

Dear Experts,

We have wrongly reversed the ITC in GSTR 3B under Table 4b in FY 2018-19. It should be adjusted in Table 4A. How can reclaim the reversed ITC. can we adjust this amount in GSTR 9 .

A gst registered regular scheme dealer sales of goods transaction with E-waybill generated.but same goods returned from another dealer (purchaser)without e-waybill generated.
Question:
This sales transactions how to report in gstr3b return.

Respected Sirs,

Please guide me and oblige.

I have to file GSTR-3-B for the month of Sept 2020. I have not filed as yet due date being 20th Oct 2020 because first of all I have to check GSTR-2-A for the month of Sept 2020. If some ITC is found therein and is not existing in my books, I will book the said ITC in my books of accounts and then I will file GSTR-3-B. Am I right or wrong on this issue. Please guide me and oblige please,

Dear Sir(s)
We understand that Stamp paper- judicial / non juidicial - are exempt from GST. Banks when purchase these stamp paper from government vendors, do not pay GST. When bank use this stamp paper for issuance of Bank guarantee for their customer they only recover the cost of stamp duty.
Auditors are now stating that though stamp paper is exempt from GST, when these stamp paper is used at the time of issuance of Bank Guarantee, it is their input for providing service (Banking being subject to GST), Bank should recover the charges on their input as well and recover GST on entire amount.
For e.g If stamp paper of Rs.200 is used and bank is charging Rs.5000 as commission, banks at present is recovering from customer 5200 and also recovering GST of Rs.900/-. Auditors are now asking to recover Rs/5200 plus 936/ Please advice the correct position

XYZ Ltd is a private Ltd Company doing works contact business.
Anil and Sunil hold 100 % shares equally and they are the only directors of the company . Both are directors in other companies also .
Other than the directorship in the company Anil and Sunil are engaged in business(proprietary) and are having GST registration.
During FY 2019-20 , the company paid them fees for Director Services Rs.10 Lakhs each and deducted TDS u/s 194J of Income Tax Act
The company recorded this in March 2020, GSTR 3B return , in serial no 3.1(d) , taxable value 10 Lakhs , CGST 90,000 SGST 90,000.
Query
Whether the directors Anil and Sunil (both are registered under GST) need to show this in their GSTR1 and GSTR 3B ?
If they are required to show in their GSTR 1 and GSTR 3B , in which serial numbers of respective returns , this is to be entered .?
It is the company’s liability to pay tax under RCM u/s 9(3) and not the director’s.
But in 3.1(a) of GSTR 3B, If you enter a value , tax cannot be zero.
In GSTR 1, whether this is to be entered in B2B section , with supply attracting reverse charge?

In case of Business succession, what is the treatment of unadjusted GST paid on Mobilisation advance. There is no sale against the remaining advance and the business succession took place and now sale is to booked by new company and respective advance to be adjusted there. There is no such procedure mentioned in the act and also no specified form to transfer such advance. Please help out with this query.

Respected Sirs Please guide me and oblige.

One of our suppliers has issued a credit note to us on account of goods returned by us. While filing GSTR-1 there is a tile of debit/credit note, whether the same shall be fed in the same tile with the data of the goods returned.

Dear experts,
I missed some credit notes to enter into GSTR1 of Q3 and Q4 of FY 2019-20 can i show those Credit Notes in this Financial Year 2020-21?
Kindly answer of my query.

Thanks in advance.

Our one client not filed Gstr-3b and Gstr-1 for February 2020 and March 2020. now he want to do file for respected months. query is that 1) he can avail ITC for february and march 2020 month in GSTR-3B ? 2) What is the last date of availment of ITC for february and march 2020?