Respected Experts, we have filed our GSTR 3B for the m/o Dec-2020. But Table No. 3 & 4 are showing Red. There is some difference in ITC & RCM as per the details below :-
1) ITC on Import : - we have made the payment on 30-11-20, but goods have arrived on 02-12-20.
and the difference crosses the 10% variance. And some ITC of quarterly vendors.

2) RCM : we have made the RCM entry in Tile 3 & 4 on Ocean Freight & Local Freight.

We have done all the work of difference. My query is there any problem w.r.t. Red coloured tiles. Someone says that a Notice may be issued.

Also, suggest us on what basis we have to file our GSTR 3B either 2A or 2B?

Kindly suggest us.

Rakesh Sharma

By mistakly i have entered in form gst pmt 08 taxable value 12035520
But actual value is 1203533

How can I rectify it


I have already filled my return

Dear Experts, we are constructing a Plant & have purchased the below details ITEMS :-
1) We have purchased Cement, MS, SS etc. for the building. ITC available or not.
2) We have purchased Cement, MS etc. for the base for machinery. ITC available or not.
3) We have purchase DG Set along with cement, MS, PVC pipe to prepare the diesel tank. ITC available or not.
4) Sir, we have purchased Electricals fitting items for the building. ITC available or not.
5) We have purchased Electricals fitting items for Plant & Machinery. ITC available or not.
6) We have purchased Mobile Phone for communication with various Vendors. ITC available or not.

Kindly suggest.

Rakesh Sharma

Sir
Please comment on the taxability of the following;
Travelling allowance recieved on the basis of actual journey for the performance of the duty.
Eg: a field officer or employee claimed for re-imbursement of expenditure incurred for travelling and there is a maximum limit for such expenditure.

SIR
Mr.A sells the goods to B by an invoice. B receives and wants to return the goods due to the poor quality to the original supplier A.
B prepares debit note against the original invoice number. Then, the A returns back the goods from B and accounts the same in his stock?
Questions / Doubts are,
1- Can A issue Credit Note to B ? If yes, which number he has to put as a reference number ?
2- What is the treatment in both of their accounts while B returns the goods in same month and while it happens in the next month?
3- In Credit / Debit Note, GST should be separately shown?
guide me plz
thanks in adv

I have received a notice stating the difference of 2A and 3B..
But the problem is the figure mentioned in notice as per 2A is different with that of amount as per 2A visible on tax comparison report on portal...
Is it possible?
One more issue is Downloaded 2A in excel figure is different from that of tax comparison report ,...is it also possible?

In the original Income Tax Return the correct income. Was not reported but in response to Notice U/s 148, the correct income was reported, however the Tax Payment was done earlier before receipt of Notice u/s 148. Whether penalty u/s 271(1)(c) can be levied by Officer ?
Any judgement in favour of assessee ??

Sir
We are the importer . we are having the proper bill of entry.
We check the GSTR-2B an find some BOE IGST show in GSTR-2B and some is not reflecting in GSTR-2B.

Our professional say us, we can not take input without show in GSTR-2B

How can we take input of IGST of BOE?

I have got credit note from Amazon and debit note from a transportation service provider.
How to reflect credit note and debit notes in GSTR 3B and GSTR 1. Also how to reflect in ITC.
Please guide, I am totally confused.

I have three credit notes and one debit note of October and November 2020, which I received in December 2020.
Now, in Table 3.1 (d) which is for supplies liable under reverse charge (so credit note and debit note to be considered as supplies liable under reverse charge?) . so here I have to fill it for credit note as well as debit note taxable amount? and in Table 4(B)(2) for ITC reversal?
If yes, in 3.1(d), I can show only debit note amount, how can I show credit note amount. - Please guide, if I have not understood.
In Table 4(B) (2), I will show net of credit and debit note Tax, I have to pay?
Request for guidance, as I am thoroughly confused for reversal of credit and debit note amount.