Mr. A is Service Provider & Mr.B is Service Receiver and both are Registered GST Persons & Regular Tax Payers. Mr. B is receiving services from Mr. A every year worth Rs.10000/- since from 2016-17. MR.A will not charge Mr.B. up to 2019-20 for 4 years Service provided to Mr.B. In the year 2020-21 and on 31/05/2020 MR. A raising total invoice of RS.50000+GST @18% totally Rs.59000 to Mr.B for services provided to Mr.B for entire 5 years @ Rs.10000/- per year from 2016-17 to 2020-21 (which he clearly mention the year wise service amount in the invoice like..... 2016-17 Service Fee- Rs.10000, 2017-18 Service Fee-Rs.10000/- 2018-19 Service Fee - Rs.10000/-, 2019-20 Service Fee -Rs.10000/- and 2020-21 Service Fee- Rs.10000/- & Total Service Value Rs.50000+ GST @18% Rs.9000 & Total Invoice Value Rs.59000) and date of Invoice 31/05/2020 and Pay Rs.9000/- Tax in his GST 3B for May 2020. Now my question is wether Mr.B can claim this ITC of RS.9000/- in his MAY 2020 month GST 3B??? Wether the Entire ITC of Rs.9000/- is allowable to Mr.B or Not???

Can anyone please help me in getting solution to below query with appropriate notification or circular reference.

01. I have started project in 2013-14 and it has total of 36 flats & shops
02. I got OC in mid of 2017-18
03. 6 flats sold before OC received
04. Balance flats / shops sold after OC
05. By mistake I also availed ITC of input & input services received after getting OC which is still lying in electronic credit ledger.

I have query regarding:
• How should I reverse such ITC? – in GSTR 3B or by DRC 03
• If DRC 03, can I reverse it using balance lying in credit ledger or I will have to discharge in cash?
• Will there be any interest for such reversal

Dear experts please help !!!!!!

CAN REFUND BE CLAIMED OF TDS CREDIT SHOWN IN CASH LEDGER..?? WHAT IS THE PROCEDURE FOR THAT .?

Sir,
Any gst registered composite and regular scheme dealer trading a non essential commodities some purchases and sales transactions dealing for lockdown period.
Question:
Dealer sale and purchase turnover shown or nil shown in gst returns filed.

I HAVE PURCHASED SOLID FUELS. IN THE BILL, SELLER HAD APPLIED GST CESS. NOW, WHAT TO DO OF GST CESS ? CAN I CLAIM REFUND OF GST CESS ? PLS EXPLAIN IN DETAIL. I AM NOT APPLYING GST CESS ON MY BILL (GST CESS NOT APPLICABLE FOR ME IN MY BILL).

PO Raised for Supply of Man Power supply
PO with Andhra Pradesh GST Rigistration Number and Telangana Address is it acceptable or is it necessary to change GST Number or Address of the service provider in purchase order
Please refer if there is any provision or ruling that single address is sufficient for multiple registrations?

Thank you

Hello all...!!
I am a sole proprietor, engaged in manufacturing - Kitchen Trolly (main product), other products- TV units, wardrobes, beds and other wooden home furniture as per customer's requirements (contract is = material + labour), I am confused as to will it qualify as supply as a service (works contract or job work) or will it qualify as supply of goods?
Also I am not able to find the right HSN code for my business products from the HSN code list. How shall I proceed.
Please Guide.

we are agents of a foreign shipping line and hence issue invoice in the name of our principal who are registered with GST in India but the bank account is in the name of agents as foreign shipping line cannot open a bank account so question is when vendor making payment to agents is there any restriction as payment is made to agents while the invoice is in the name of foreign shipping line having gst registration India

I made import of goods from Thailand on 20.04.2020. The invoice was in dollars
The goods were cleared from customs on 25.04.2020.
Query:
1. Date of purchase in the books of account will be 20.04.2020 or 25.04.2020?
2. ITC will be taken on the basis of this date.
3. Currency rate as on 20.04.2020 or 25.04.2020 have to be taken for recording the puchase in books of accounts?

A trader is involved in trading of variety of goods belonging to diff HSN & GST rates. When we file GST return, accumulated ITC and output liability is being shown of all categories of goods.
Can he set off ITC of IGST paid at the time of import with other goods(not imported) in which i am trading.