in my case DRC 07 issued, no appeal filed.
1. ITC AVAILED disallowed and now eligible.
2.Late filing of GSTR3B.
officer asking to pay full amount of eligible itc
interest and penalties on late filing of GSTR3B asking too file rectification.

guide me officer is right in asking to pay eligible itc

Residential Real Estate Project:
Tri-party Agreement (Parties Involved: Landowner, Developer, and Construction Company)
The construction company raises bills to the developer with GST. Both the construction company and the developer are registered dealers.
The total construction area is shared as follows: 75% by the developer and 25% by the landowner.
Now, the landowner receives 25% of the constructed area as his share for providing the land for the project.
Question No:1
If the landowner sells the houses during construction (before obtaining completion certificate) and gives the power to the developer, then the developer receives the amount on behalf of the landowner and hands over the amount to the landowner after deducting the GST amount.
Here, we have a doubt regarding whether the landowner needs to take the required registration certificate under the GST Act and to pay GST or not necessary.
Question No: 2
For the development rights, we understand that GST is to be paid under the reverse charge mechanism (RCM) at the time of completion of the houses and handover to the landowner. However, in the situation mentioned above (where the houses belong to the landowner’s share), if the houses are sold during the construction period, what will be the taxability of the development rights, and at what rate GST to be charged? Who is liable to pay the tax? Whether developer have to raise a bill for the development rights apart from regular bills for constructed appartments (25 share) to the landlord.
In the above situation, the GST is payable at what percentage, when to pay, and who is liable to pay?
1. For development rights
2. For the transfer of completed houses
3. For houses sold during the under-construction period
Our Assumptions:
For the development rights, the developer raises a bill to the landowner and pays RCM @ 18% on the value of the houses (completed houses) at the time of handing over the houses to the landowner. During the handover of the houses, the developer raises bills to the landowner and collects 1% or 5% of the value of the houses. Is it correct?

Greetings to all professionals

My partner have recently filed Form CSR-1 for registration of society registered under UP Society Act for CSR activities. A clerical mistake was incurred by an article while inputting name of society and errorneously there happens to be an ommission in the full name of society. Above all after filing certificate is also generated with that incorrect name on auto approval basis. Now how can this mistake be rectified or if any learned professional can undertake this issue to get it correct anyhow. Kindly provide your valuable advice and support regarding it.
Note: A CS have also tried filing Form GNL-1 but it is not taking in it also.

Regards
CA. Arpit Gupta
Contact No.: (+91) 8574604737 ; (+91) 7991609421

if Rectification order passed by AO and if we already apply to ITAT Appeal against order of 250 of CIT(A) in reference to old assessment order under section 147, then we need to file form 36 separately for rectification order or not? if not then which order whether rectified or original order need to be attached in ITAT Appeal submission?

Is payment of remuneration to a NED as per section 197 read with Schedule V of the Companies Act, 2013, in case of a company not having profits (SR obtained from shareholders in case the payment exceeds the limits payable under Schedule V- based on effective capital) will be termed as RPT u/s 188 (1) (f) read with 188 (1) 1st proviso (please suggest if monthly payment is 2.5 lakhs or exceeds this limit)?

We have filed GSTR 1A for the month of November 2024 in which we made mistake in invoice number, now we want to amend the GSTR 1A filed but system is not allowing for amendment, any remedies for this ?

Sir, If CGST is Rs. 15 lakh and igst is rs.5 lakh, then who will issue the scn. As per circular CGST limit is 10 lakh and CGST and igst limit is 20 lakh for superintendent. I am confused ?

Hi
this is arjun ,i have completed my ca final group-1.for various reasons i could not complete ca final group-2.now i am struck in my life (working in an normal audit firm) where i am not able to financially improve.
apart from ca final group-2 ,what are options i am have regarding any courses or certifications,so that it adds gives me corporate job opportunities.please do help me out on this.
Thanks In advance

Sir,
Required clarification regarding the reporting of B2C Large invoice in Table 5 of GSTR-1. As per the 53rd GST council meeting, reporting requirement in B2C large invoice threshold changed to Rs. 1 Lakh from existing Rs. 2.5 lakh. In that council meeting effective date was not specifically mentioned and notified that it was applicable when the functionality was available in the portal. One of my client, till January 2025, B2C large invoice was reported in GSTR-1 based on the threshold limit of previous 2.5Lakh.
Clarification required how can I amend the details in GSTR-1 for the financial year 2024-25. B2C large invoice should be normally reported invoice wise, while B2C others were reported state wise.
While going through the amendment column in GSTR-1, it is possible to ament B2C others by selecting respective month. How B2C large invoice should be updated in the return. As per the portal only amendment was possible by choosing the invoice number. Whether I can add new B2C large invoice which was already missed during the previous tax periods.

If I use a different bank for paying for imports from the bank whose AD code I have mentioned on ICEGATE, what will happen? What will the bank whose AD Code is mentioned on ICEGATE ask us to do? IDMPS related. The AD CODE BANK IS ASKING FOR REQUEST LETTER.