S. RAVICHANDRAN
This Query has 1 replies

This Query has 1 replies

08 September 2024 at 18:54

GST SECTION

One of my client received SCN u/s 74 of the GST Act. for discrepancies found in audit under section 65 for the year 2018-19. There is no outward tax liability short payment, there is no misstatement of facts or incrimminating records found in the audit. The GST turnover tallied with Income tax returns. Only GSTR-3B vs GSTR-2A differences only. The difference also adjusted during the time of filed Annual Return. The RCM liability also discharged. The DRC-07 issued by the department for the difference of GSTR-2A vs GSTR-3B taxes with interest and penalty. Kindly let me know the case law in favour of the client. The discripancy comes under section 73 only not for sectiion 74. Can we file rectification with the proper officer or filing the appeal. Kindly give any format for section mismatch issued by the department.


Sudipta Das
This Query has 2 replies

This Query has 2 replies

I have received a Demand in DRC 07 for ITC claimed for Inputs purchased on January 2020. But the GSTR 3B for the month of January 2020 was filed on December 2020. Since it was claimed after September 2020. Can I claim relief Under Section 16 Subsection (5) now or will I have to wait for the notification for the same to be released.


pooja
This Query has 1 replies

This Query has 1 replies

06 September 2024 at 13:11

GST applicability on sale of old car

Dear Sir

I have sold my old car and the value is less than the written down value . Whether GST is applicable on this and if I have deduct TCS on this.

Thanks


Chahat Khanna
This Query has 1 replies

This Query has 1 replies

05 September 2024 at 16:45

E-invoice error

Resolved and deleted.


MAKARAND DAMLE
This Query has 2 replies

This Query has 2 replies

04 September 2024 at 17:26

GST Liability on Rent

Assessee has 2 properties
1) He has given one residential property on rent for Rs.18,00,000/- p a and both landlord and tenant are not registered under GST
2) He has given second residential property on rent for Rs.12.00.000/- p a to a Hospital. However the premises will be used for residence of Hospital Staff and not for any commercial purpose. Rent agreement will specifically mention this use.

My questions are
1) The first rent is not subject to GST since both landlord and tenant are not registered. Am i correct ?
2) In second the tenant is registered under GST and whether GST will be payable under RCM by the tenant?
3) The total rent from above two properties would be Rs,30,00,000/-. Whether tenant is supposed to get registered under GST since it exceeds Rs.20,00,000/- and if yes what will be gst liability in both cases ?


CA Parul Saxena
This Query has 1 replies

This Query has 1 replies

Please let us know how to validate DSC on GST Registration certificate?


Arun Kumar M
This Query has 1 replies

This Query has 1 replies

03 September 2024 at 15:47

Samples - GST

Dear All

Please note that we have to send certain products as sample from one state to another. Some of the products will be returned, some wont. Can you suggest how to bill the product for the said transaction? A delivery challan is enough for transfer?


sakthees
This Query has 7 replies

This Query has 7 replies

03 September 2024 at 14:08

SHORT REALIZATION OF EXPORT PROCEEDS

Sir,
We are Exported the goods in April 2024 for USD 5280.After we found that wrongly raised the for USD 4128 instead of USD 5280 due to there's some clerical mistake and the foreign supplier made the payment of USD 4128 also only.(Balance of USD 1152 short realization) But In this Export invoice shipping bill we are availed the benefit of DBK, RODTEP & IGST also. Now we are repaying the excess availing benefit of DBK,RODTEP along with interest. In my question is Export with payment of IGST paid in our hand and this was reported in GSTR-1 and payment made in GSTR-3B and received also. Now It is mandatory to repay the balance IGST amount to the customs department for this short realization. please clarify any one what provision is there this kind of issues in GST and how to report in GST returns and reclaim this amount in department. please reply to us immediately.


jaigurudev
This Query has 2 replies

This Query has 2 replies

31 August 2024 at 15:39

GSTR-3B WRONG INPUT

DEAR SIR,
I HAVE CLAIMED WRONG INPUT IN MARCH2024 AS 1 PARTY HAS FILED GSTR-1 WRONGLY WITH MY GST NO.I FOUND THIS MISTAKE IN JULY2024 AND PARTY HAS RECTIFIED THIS MISTAKE IN GSTR-1 BUT SAME IS NOT REFLECTING ANYWHERE IN MY 2A/2B OF MY GST NO
PLEASE ADVICE ME


Mahesh S M
This Query has 2 replies

This Query has 2 replies

My supplier (DHL) initially filed returns with IGST for four months, even though their GSTN is from the same state (29). From August onward, they switched to applying CGST and SGST. Is there a reason for this, or was it just a mistake initially? Additionally, how did the portal process the returns with IGST even though we are from the same state?





CCI Pro
Follow us


Answer Query