Sir,

If the entry of purchase invoices of previous month [within the accounting yearn ] is missed to make accounting entry could it possible to take the entry in the next month If so such entry is eligible for ITC. Example .missing entry of INVOICE dated 25.05.2019 is eligible to make entry on June month purchases ?

with regards

S M pasha

My friend is a tour operator and registered under GST as normal taxpayer. His tour package include booking hotel accommodation, food & taxi service through 3rd party. How could he comply the rules with respect to input-output tax and what would be rate of tax, applicable?

XYZ (France) wants to carry out ‘Clinical Trials’ in India. For carrying out clinical trials, certain statutory permissions are required to be obtained from the Indian Government. XYZ had appointed PQR(India) to give this Regulatory, Administrative and Legal framework support for getting the required permissions from the Indian Government. For this service, PQR(India) will be charging to XYZ(France) in foreign currency. Is PQR liable to pay GST on it?

If the vendor has not mentioned the HSN Code on the Invoice then what HSN code should we mention in GSTR 9 in the column of HSN Wise inward supplies? Whether it is ok if we consider same HSN code for common services/ goods supplied? (e.g. common HSN Code for all direct selling agents)
Thank you in Anticipation.

How can I claim TDS/TCS credit.....??
For last 6 Months TDS/TCS credit received tab on the GST portal shows " Since the provision of TDS/TCS have not yet been notified, this section has been kept inactive in 3B"

Please help.

Notification came in Feb19 that IGST must be fully utilized. But 3B was not amended and payment till date was made as per old rules prevailed.
Whether now new rule has been amended in 3B for the month of June 19?

Dear Sir/ Ma'am

Our Company has a Transitional Credit on Cenvat of Rs.14,00,000 as on 1st July 2017. While filing the GSTR 3B of July 2017, as it was the very first return, we were in the notion that that Tran credit will automatically get reflected as Input Tax Credit in GSTR 3B. As it was not getting reflected as Input credit, we thought of claiming that as Input credit in GSTR3B. However while entering the ITC in the return, we have wrongly entered it in IGST Column instead of CGST. It was only after submission of return did we realize that Tran Credit is actually coming in Electronic Credit ledger. As we have the Zero Rated Supplies with payment of GST, the website has adjusted IGST Credit against the output IGST Payable of Rs.3,00,000. It means we have taken the Tran Credit twice (Once in the return by directly entering the amount as IGST Input in GSTR 3B of July 2017 and once again as CGST Tran Credit that came directly to Electronic Credit Ledger).
As we have excess IGST Credit balance in July 2017, we have no option but to use the same for payment of Outward IGST even in the months of August, September and October.As the schema does not allow us to set off CGST Credit against Zero Rated Supplies with payment of Tax.Later in the month of November 2017, we got LUT. We have also made a point not to use the Tran Credit sitting in the electronic Credit Ledger under the head CGST. Still that amount of Rs.14,00,000 is reflecting in our Electronic Credit Ledger.

Now we need to know how to apply for the refund of that Rs.14,00,000.Even If we reverse the Credit of Rs.14 lacs in GSTR 9, the department may come and ask us for payment of that amount and we are not sure if they can actually understand the situation.

Please let us know if there is any other alternative so that we can get our refund.

Respected experts kindly help me to know the tax rate applicable on the service described below.
A person is charging freight on his invoice for transporting goods through rail (that is he collects good from client arrange for its transportation through train and finally deliver it to the buyer) what rate of tax he should charge whether 5% or 18%. And if 5% is charged can he claim itc on the input services.

Dear experts,

We are receiving the unloading charges bill as Bill of Supply due to the unloading material is exempted from GST.
As per the agreement we have to reimburse PF & ESI of unloading persons.

My query is PF & ESI charges applicable GST i.e they have to raise Tax Invoice instead of Bill of supply??
Or they have to raise Bill of Supply as "Nature of material is unloading is Exempted"

we have raised GST invoice last month. After raising the invoice customer not accept material our GSTR-1 Has been filled after customer not accept material so kindly advice