Respected sir,

We have paid professional fees to our CA a sum of Rs 15000 as upon which we had to pay Rs 2700 @ 18% IGST on 11-11-19 cleared on 14-11-19 but it is not reflecting in GSTR-2-A for the month of November 2019 Can we take ITC of Rs 2700 in GSTR-3-b for the month of Nov 2019.

Please guide me sir and oblige.

In sec 122, in case of intention of fraud,penalty amount is 10,000 or amount of tax evaded which ever is higher and in sec 74,penalty amount is equivalent to tax.So please clarify the implication of both sections.

We had filed GST Return 1 in FY 2017-18 in which we provided the GSTIN of B instead of A who was the buyer. A has not availed credit as the same has been Credited to B.

A is asking the GST credit from us. Advise me how to solve this problem please

A registered (Delhi) person is participating in an exhibition in another State (W.Bengal) for display of his goods (apparels) and designs and to get orders for custom supply, duly tailored and embroidered as per customer needs. He takes casual registration in W. Bengal where exhibition is held. The apparel are later supplied from the place of business (Delhi) and charges IGST on invoice value. While most goods are for display, a few pieces are also sold at the exhibition and tax invoice for the same are issued under casual registration (W. Bengal) with CGST and SGST. My query is whether a tax invoice is essential to be raised by the dealer (regular registration GSTN- Delhi) on Self with Casual registration GSTN (W.Bengal) for goods eventually sold at the exhibition at Kolkata. How can a person invoice (sell) goods to himself? How will he account for the same? How can it be treated as supply when receipient and supplier are same legal entity? It will also create a difference in Sale (Turnover) as per ITR and GST, since GST turnover will get accounted twice for goods sold at the exhibition, in case a tax invoice is raised.

Read more at: https://www.caclubindia.com/forum/applicability-of-tax-invoice-for-goods-sent-to-exhibition-in-another-state-537699.asp

1) outward taxable supply & tax not declared in 3b for the FY 2017-18 & 2018-19.

2) Tax thereon paid from Cash ledger through DRC 03 on 19/04/2019 with interest ( Cause of payment : Voluntary U/s 73(5))

Now in GSTR-9 above outward supply & tax shown in GSTR-9 as under :
(a)outwards supply shown in Table -4 (b) Tax liabilities increased in Table -9.

My Query : ABOVE TAX PAID THROUGH DRC-03 UNDER CAUSE OF PAYMENT VOLUNTARY U/s 73(5) BEFORE FILING OF GSTR-9. BUT WHEN I WILL FILED MY GSTR-9 TAX LIABILITIES WILL CREATE THROUGH GSTR-9 AND SAME HAS TO PAY THROUGH DRC 03 UNDER CAUSE ANNUAL RETURN U/S. 73(5). CAN I ADJUST PAID THROUGH DRC-03 UNDER CAUSE OF PAYMENT VOLUNTARY U/s 73(5) AGAINST GSTR-9 TAX LIABILITIES ?

Dear Sir,

I have generate two bill is different GST no.but in two bill i have one gst no.in second bill & second bill gst no.is first bill what is the process of GST number change in site.i.e.can i change this gst no.in site.through ammendment bill.B2B Amendment Invoices only gst no.change.


Thanks,

From,
Dinesh

There is a hospital registered as Private Ltd. Company under GST and directors who are doctors by their profession.
whether professional fees paid to directors (which is wholly based on revenue earned by hospital ) will attract GST under reverse charge?

During the month of September 2019, I have filed the GSTR1 correctly displaying the exempted sales. But while filing the GSTR3B,I have wrongly shown the exempted sales, the same was included in 5% sales, the GST amount was correctly shown. Eg. Taxable sale 100 + exempted sale 50 GST payable is Rs.5 CGST Rs.5 SGST, In GSTR3B I have declared the entire amount of Rs.150 under 5 % taxable and paid CGST Rs.5.00 & SGST Rs.5.00 . Please let me know the procedure to correct the same
R S Sai Kumar
Hyderabad

client  sent a machine part for repairing in china, through mediator, and mediator has handovered to dhl/fedex , and dhl/fedex  has delivered to china service center, after repairing, client received back machine part in same process.  

during this process client direct take service from mediator and that are registered in delhi but when mediator issued invoices to me he charged igst instead of cgst and sgst.  mediator told me he complete international door delivery. but in this process international delivery has done by dhl/fedex


Sandeep Kumar

In a contract work the service recipient and service povider having Kerala GST registration.
Place of supply in Tamil nadu

We have to issue IGST invoice or CGST + SGST ?