Our one client dealing with surgical instruments business, he imported of goods and paid IGST 12% at the time of import of goods to the government, and he is resell imported goods to Maharashtra clients. Query is that Now Can he claim IGST amount as per GSTR-2b reflected on portal?

If a Din status is disqualified then can person apply for new DIN to become director in Other New Company to be formed.

OR
Else can file DIR-3KYC Form so that DIN can be activated. ?????

One of our client exported the goods with payment of IGST. But clerical mistake they filed the GSTR-1 by without payment of IGST instead of with payment of IGST. During the month of Feb.2024, they found and amended the invoices in GSTR-1, the same month regular exports also available and mentioned the exports with payment of IGST. At the time of filing the GSTR-3B, regular Exports IGST only debited in the Electronic credit ledger, the amended IGST not debited in the ECL by mistake. In this situation the Export Invoices not transferred to the ICEGATE. The refund also pending. How to debit the amended IGST in the portal. If debited through the DRC-03, they refund the same. Please clarify by the experts, how to solve this problem.

Sir,

We are running a Restaurant under 5% GST and doing online sales also, through E Commerce operators. We are updating the online sales in GSTR1 in the table 14 - u/s 9(5). But, the GST portal does not include this sale amount in the total taxable sales shown in the bottom of the GSTR 1. As such, shall we include the online sales in table No. 12 - HSN wise break up of the turnover or not ?

Pls. advice.

I have received 2014 income tax demand notice Rs.5000/ then the demand up to Rs.10000/ which was in the notification has been waived then why this demand notice
please send your view

Sir, Can you please tell me Is Interest amount awarded by MACT in motor accident claims taxable or not? The TDS is already deducted by Insurance Company.

GST Registration of one of my client was suspended due to non-filing of GSTR (FY 2018-19). During Suspension period, purchases were made by my client, on which ITC was disallowed by Deptt. Although, my client subsequently filed his pending GSTR, paid his output liability and his GST registration also activated. But ITC of suspension period not shown shown either in GSTR 2A . Now a demand has been received against said ITC ? Is there any remedy for the same ?

dear sir/maam
I am a student of CA Intermediate
My query is that the language both the sections 22 (turnover based registration) and 24 (compulsory registration) of CGST act,2017 indicate towards schedule 1 para 3 agents as CBIC has clarified that wherever the phrase "on the behalf of principal" is present it is to be interpreted as sch 1 para 3 agents however the circular does not mention anything specifically about "taxable supplies on behalf of taxable persons".

So which type of agents are referred to in section 22:-
1) if they are sch1 para 3 agents then section 22 and 24 conflict with each other
2) if they are not sch1 para 3 agents then section 22 and CBIC's clarification conflict with each other.

please guide and correct if I am incorrect in my understanding

A is a partner in LLP, but has no income from business or profession except a share in profit of LLP firm. His other income is from residential house, capital gain and interest on his investments
Can he file ITR2 ?

DEAR EXPERTS
LAST YEAR BANK NOT DISCLOSE IN ITR BALANCE SHEET DUE TO FEW TRANSACTION & NOW THIS YEAR BANK'S OPENING BALANCE IS BECAME TRIAL OPENING BALANCE DIFF.
WHAT CAN I DO?

THANK YOU