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.

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

SIR,
Is it mandatory to file GST-7 Nil?

WE GOT NOTICE
SUB:- Notice to return defaulter u/s 46 for not filing return and Intimation of
theProceedings U/S 62 & 83 (Assessment of Non Filer & Provisional Attachment).

For the first time we find that From 16C generated under TRACES is much lower that the Rent paid/Payable and Tax deposited as per Form 26QC.

Form 16C has picked up the rent paid after TDS for the last month and calculated tax @ 5% on that instead of the full years rent and 5% on that ? May be a part of a system change ? Has anyone else faced this ? What can be done as Form 26QC is correct ? Appreciate your help!

Number for example are monthly rent for residential Rs 1 lakh pm. Annual rent Rs 12 Lakhs. TDS deducted and deposited @5% is Rs 60,000. Last months rent paid is Rs 1 lakh less 60,000 TDS ie Rs 40,000. Form 26QC is correct but Form 16C says rent 40,000 TDS paid Rs 2,000.

FY 2019-20 I had claimed ITC without mismatch (Excess / Short) . I am showning Net ITC only not bifiricated ( Debit Notes , Purchase ) directely shown Net ITC table (A-B) But tax officer not accepted please any clarificatatin , and suggations Example :- Purchase input Rs.100/- Debite not out put 50/- Net Input 50/- I had directly shown 3B table NET ITC TABLE 50/-

If any GST taxpayer creates a delivery challan for the supply of goods, is it mandatory to create an E-way bill?

Hi All,
I have cleared my CA Final first group, back in 2009..Did try Second grp a few times and then left it as I had to go abroad for work... Now planning to get qualified... However, when I checked the syllabus noticed quite a lot has changed... In this regard would like to get your expert opinions on below doubts,
1) First of all will I be able to enroll again for CA Final?
2) If yes, do I have to re appear for the First Group which I passed back in 2009?

Thank You in advance...

We paid detention charges on import of goods. So can we claim ITC of such Gst paid in detention charges. please help with relevant section?

lets talk only of april 2020 gst1 and 3b filed today.
LATE FEE
rs.20 per day * 1500 days approx = 30000 or just rs. 500 , whichever is higher, to be paid, correct?
so only 500 to be paid?

Is the dividend paid mentioned in p&l account appropriations the dividend of current year or previous year?