Sir,

One of my friend is doing a proprietary business ( supply of service). Due to some personal reasons, he could not carry out his business for a few months. However, he promptly filed NIL return and his Registration is still active. But, as his place of business is located in a rented premises, he had paid the RCM regularly and that amount has accumulated in the Credit ledger.
It might take a few more months for him to revive his business actively.
Now, can he claim refund of his accumulated RCM? If so, what is the proceedure.

Kindly advice.

little complex and silly error made by old CA of my client

we got asmt 10 for fy2223 for writing more in 3b vs 2b. we mistakenly didnt see 2b in fy2223.

but my argument is --> anyways, no one can use this typed 3b (as its restricted to 2b by system only), so i didnt utilise it in subsequent months anyways (i checked i didnt exceed 2b in subsequent months from april 2023 onwards).

so my QUESTION IS , as there is no tax enrichment, can department push for recovery of this excess typed in 3b?

my view--> no because system never allows any excess over 2b anyways, its only showing in minus electronic ledger (which is as good as zero).
but can department charge interest for this excess typing?--> my view, no as its anyways as good as zero , right?

i want to pay drc03 as demanded in asmt 10 (received within 30 days) for 17(5) blocked itc.
in drc03,

do i select in selction under which voluntary payment is made?
whether i have to write ref. of asmt10 in show cause notice details?
do i ahve to file asmt11 ?

my view -->
section will be other,
i dont have to write as asmt10 is not a show cause.
i dont have to file asmt11 as i paid the taxes via drc03
am i right?

Can a GSTIN registered under rule 14A opt for composotion scheme without withdrawal from rule 14A ?

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sir ,
while checking book of accounts of sole manufacturing company, it found that certain exp/assets which is blocked 17(5) is claimed (apr26 to feb26)
how to correct past mistakenly claimed input .
if we need to pay interest by mistakenly claimed input.
Please advise
Binu