RESPECTED SIR,
WE CAN CONTINUE AS A NORMAL TAXPAYER ALONG WITH TAX DEDUCTOR IN GST. MY QUERY IS THAT WE CAN USE ONE GST NO. FOR NORMAL TAXPAYER AND TAX DEDUCTOR. OR WE NEED TO TAKE SEPARATE GST NO. FOR NORMAL TAXPAYER OR TAX DEDUCTOR OR WE CAN AMEND GST REGISTRATION FROM NORMAL TAXPAYER TO TDS DEDUCTOR

I filed my GST Retruns on 31-12-2019 for the financial year 2017-18. I claim RS 185452/ - ITC in GST3B from July 17 to March 17 as per GST2A. I adjusted the ITC without paying taxes until March 19th. But the department gave notice yesterday how you can claim ITC. The notice is as follows ".....................As you are aware, in terms of provisions of Section 16(4) of the CGST Act, 2017 any of the registered persons filing their GSTR-3B return in respect of the last two financial years (July 2017-March 2018 and 2018-19) after 30.04.2019 and 20.10.2019 respectively, could not have availed any credit on invoices or a debit note pertaining to the relevant financial year except in respect of IGST paid on import of goods by such registered persons. Accordingly, any credit availed in violation of provisions of Section 16(4) is inadmissible. 2. Records indicate that you have filed your GSTR-3B return for the month of August & Sept. 2017, and Mar-2018 after the said due dates in which you have availed credit of Rs. 185452/- which is inadmissible under Section 16(4) of the CGST Act, 2017. 3. You are advised to deposit the amount equivalent to tax paid using such inadmissible credit through FORM DRC-03 with applicable interest. 4. In case the opportunity for voluntary compliance as suggested is not availed, appropriate action for recovery of tax paid using such inadmissible credit with interest and imposition of penalty shall be initiated as per the law............"

Regards
KRP

sir,
I am a merchant exporter i have raise a bill of $ 30000 total invoice value $ 25000 and $ 5000 for Ocean Freight

How to shown in gstr 3B Total Invoice value With freight or without freight

I have shown excess sales (by duplication in excell sheet - clerical error) in gstr 3b in February 2019 (FY 2018-19) and all the returns are filed GSTR-3B & GSTR-1. In these returns taxes are not paid liability offset from ITC How to rectify in 19-20.

GSTR 1 is correct. Only error in GSTR 3B.

Now my ITC stands reduced to that extent because of that error.

Cal i reduce the corresponding sales and output tax amount in the GSTR 3B of January 2020 to offset the above error ?

Is it time barred ?

When i read the provisions of Section 16, i feel that the time limit of "September return or 31-12-2019"is applicable for claiming of ITC and not applicable for rectification of error in GSTR 3B sales figure. Right ?

Kindly share your views.

Thanks in advance.

CA Vinod.N
vinodaca74@gmail.com

Read more at: https://www.caclubindia.com/experts/excess-sales-shown-in-gstr-3b-in-18-19--2739994.asp

Sir,
is there any option to amend my sales in GSTR-1, Because I filed my last month's return with B2C sales but in fact, those are B2B in nature and I want to change my B2C's to B2B sales in GSTR-1, How can I correct this mistake in GSTR-1?
Thanks in Advance.

1. Is RCM - under GST applicable to the remunertion paid to the directors of a company?
2. If yes what is the rate and from when applicable.
3. The income of the company is lease rental income only.
4. Whether the company can claim input of RCM paid on directors remuneration.
Please repy
Sai

I made a purchase in 2017-18 but by mistake i never claimed ITC for the same. Now i received a notice from department that My GSTR-3B is shorter than GSTR-2A. What should i do? What is provision for this situation? Can department tax penalty for unclaimed ITC. Please tell me.

As per circular,the expired medicines shall be returned either through tax invoice or debit/credit note.The time limit of issue of debit/ credit note is sept.of next financial year.When a retailer who has availed ITC at the time of purchase,when return the expired goods beyond the due time such return shall be made through financial credit/debit note and no tax adjustment shall be made.In this case the retailer who had taken ITC if he return through financial debit note,shall it not be a loss of govt.revenue?

In f.y 2018-19 and in the quarter January to March 19 I have shown nil turnover and filed gstr-3b but did not file gstr-1 of this quarter. But later found that the invoice of this period was there and I forgot show in gstr-3b in f.y 2018-19. So I have shown in gstr-1 in January to March 2019 to avoid the allegation of fraud intention by the office. So I also make the payment in the month of May 2019 which is now in my cash ledger. Now what I will do to offset the tax liability because I have filed nill return in gstr-3b in this said period. Now I want to make the voluntary payment in form drc-03 so kindly help me that u/s 73(5) I will make payment by intimation for vuluntary payment or others cause. OR is there any other way to solve these problems. Kindly suggest me

If we cancel registration of Composition Taxable Person in GST, then do we need to pay 1% on stock lying with him on the date of cancellation?