07 April 2020 at 15:32

#### Annual return GSTR9 TABLE 8 AND TABLE 13

Whether figures in table 13 are to be same as in raw C of table 8.
Under GST ACT WHAT IS MEANT BY ' PREVIOUS FINANCIAL YEAR AND CURRENT FINANCIAL YEAR IF I AM PREPARING FOR GSTR9 FOR THE PERIOD 2018_19 IN THE month of April 2020 ie in 2020-21

07 April 2020 at 15:21

#### GSTR9

I am preparing GSTR9 for F.Y 2018-19.In table 6 figure in 'B' row contain ITC availed for the FY 2018-19 + ITC received in 2017-18 but availed in 2018-19. figure of this raw is auto carried to row B of table 8. Here it is compared with the figures generated by GSTR-2A. As figures of GSTR-2A is in respect of 2018-19 only, a negative difference is bound to reflect. My question is how and where this difference should be explained in this return.

07 April 2020 at 15:15

#### GSTR9

I am preparing GSTR9 for F.Y 2018-19.In table 6 figure in 'B' row contain ITC availed for the FY 2018-19 + ITC received in 2017-18 but availed in 2018-19. figure of this raw is auto carried to row B of table 8. Here it is compared with the figures generated by GSTR-2A. As figures of GSTR-2A is in respect of 2018-19 only, a negative difference is bound to reflect. My question is how and where this difference should be explained in this return.

07 April 2020 at 06:57

#### Due date for deposit of TDS under CGST ACT, 2017.

Due date for filing of GSTR-7 for the month of March-2020 has been extended to 30-06-2020. So I want to know whether TDS under CGST ACT,2017 for the month of March-2020 can be deposited on or before 30-06-2020 without payment of any interest, penalty and late fee?

06 April 2020 at 20:28

#### Interest on GST Payment

Query 1
If GSTR 3B return due date extended to 23rd & return filed on 28th,
So Interest on GST will be calculated from 20th or 23rd ?

Query 2
While calculating Interest do we have to consider Date of Payment or date of filing the return to calculate no. of days ?

06 April 2020 at 15:10

#### Application of LUT

Dear Experts ,

My query is regarding LUT (Letter of Undertaking) Validity or expiry, I wanted to know that when will be expiry of LUT if applied for FY 2020-21 on dated 20th March 2020 (i.e in FY 2019-20), or else company need to apply fresh LUT for FY 2020-21 if it's get expire on 31st March 2020.

06 April 2020 at 14:22

#### GSTR 7 (March 2020) Due date

Please clear whether due date of March 2020 of GSTR7 (deposition of TDS GST & filling of its return) is extended or not?

06 April 2020 at 13:00

#### GST on un-realized rental income

I have a query regarding tax incidence under GST in respect of rented commercial property. Following are brief facts:
1) Commercial property is let-out on 01/04/2019 under written registered deed of rent.
2) Tenant keeps on paying rent for April-May-June, 2019 and stops paying rent thereafter.
3) Landlord issues invoice on 1st of every month i.e. for rent payable for April 19, invoice is issued on 1st April 2019 and is due for payment on 10th of April.
4) After rigorous chase with the tenant for 3 months, landlord fails to realise rent.
5) It is clearly provided in the registered rent deed that in case rent is not paid for one month, landlord has the right to evict the tenant and upon issue of notice by the landlord, tenant is presumed to occupy the rented premises illegally. Accordingly, eviction notice is issued on 30th of September 2019 and court case is also initiated in November 2019.
6) Landlord continues to issue rental invoice from July'19 to September 2019 and deposits GST with the government.
7) No rental invoice is issued from October 2019 onwards post issuance of eviction notice and GST is also not deposited for a period from October 2019 to March 2020.
8) Court proceedings are pending till now and no interim order has been passed by the court.
You are humbly requested to guide on following points: -
a) Is it correct on the part of the landlord to not issue invoice from Oct'19 to Mar'20 under GST Law?
b) Is landlord entitled to claim refund of GST paid for the period from July'19 to Sept'19 i.e. the period for which rent remains unrealised?

06 April 2020 at 12:34

#### GSTR1 Due date not extended for March 2020

Please clear whether due date of March 2020 of GSTR1 is not extended?

05 April 2020 at 21:52

#### GST ON LOTTERY

Dear All,

GST is applicable on lottery ticket or lottery winning?

Thanks & Regards
Rahul