01 November 2019
DEAR SIR, ONE OF MY CLIENTS HAS RENTED A COMMERCIAL SPACE AND BY MISTAKE HAS RAISED TWO INVOICES IN 2 DIFFERENT NAMES EVERY MONTH SINCE MAY,19 TILL SEPT,19 AND PAID THE APPLICABLE GST AND FILED RETURNS TILL SEPTEMBER,2019. THE TENANT DONT HAVE A GST REGISTRATION AND HAS SHOWN UNDER B-2-C IN GSTR 1 FOR Q1 AND Q2. NOW HOW TO CLAIM THE GST PAID IN EXCESS, IN FUTURE. CAN U GUIDE ME THE PROCEDURE AND HOW TO ADJUST THE SAME THANKS & REGARDS
02 November 2019
In my opinion, as the recipient is unregistered, you should File Nil GSTR-3B And GSTR-1 till the date Excess Payment is adjusted. Other Procedures are Lengthy and may attract notice from the Department.
02 November 2019
Thank you for the reply sir. One point, apart from the above, he is having commercial rent from another 3-4 tenants. Whether he can adjust excess GST paid against GST payable on other tenants who r having GST reg? Thanks
CAclubindia
