RCM ON DEBTORS

Dear  Azhar  Ansari  

See, I will give you an example, You raise the bill of Rs 118000/- ( including GST 18000/- @ 18%) on Debtors or your Client for taxable supply. now Debtors will pay you 118000/- , after that you keep 100000/- and GST 18000 /- will deposit in Govt account, so I think department may have been raised query of Rs 18000/- GST may not be deposited in Government account .is this the Case ?. please reply .

If purchaser is paying the  tax to the Govt account, then in that Case, it's call RCM , however in yours case it is not RCM , it is normal Forward charge case , as every time you deposit tax in Govt account after collecting tax from purchaser.

Under which section demand has been raised ?. is there any thing mentioned in the notice. have you received notice in writing?

So , Invoice of 2017-18 , which was partially paid , still exists as Sundry Debtors in your Balance sheet as on 31/3/2023 for balance amount receivable along with GST ?. is this correct .  

You should have close entry , after receipt  of  payment  and  passing  receipt  entry in the books of accounts , why it remains open and showing sundry debtors in the books of accounts till 31/3/2023 or you paid GST from your pocket . 

Of course after raise of invoice, but in your earlier reply you have mentioned GST already paid  , then you should have  reply that  we have already paid GST , show all the payment  details  ( bank details ) . etc . 

Ok , then you can reply  them that   we have already paid GST , mentioned  all  payment  details ( Bank details )  and all other relevant  documents , Inform them to confirm payment from bank also .