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Recent Questions

Question added 17 hours ago GST By stella ,OTHERS , South East Delhi

answers

65 views

Q. GST Notice Received: How Should a Taxpayer Respond? - I have received a GST notice from the GST department and would like guidance on how to respond appropriately. What are the key steps a taxpayer should take after receiving a GST notice? How can one verify the notice, understand its implications, prepare a proper reply, and avoid penalties or further legal complications? Please also share common mistakes taxpayers should avoid while responding to GST notices.

Question added Dec 18, 2025 GST By shraddha bavdekar , CA , Nagpur

answers

1230 views

Q. GSTR9 - I seek your kind guidance on an issue encountered while filing Form GSTR-9, relating to excess GST paid and subsequently adjusted through GSTR-3B.

Brief facts of the case are as under:

While filing GSTR-3B for August 2023, the client manually reported the following figures based on Excel workings:

Outward Supply: ?15,25,368

CGST: ?1,52,000.68 (should have been 9% of outward supply i.e. 137283 excess tax of Rs. 14717 mistakenly reported and paid)

SGST: ?1,52,000.68 (should have been 9% of outward supply i.e. 137283 excess tax of Rs. 14717 mistakenly reported and paid)

The above excess tax reporting occurred due to incorrect formulas and calculation errors in the Excel working sheet, and the figures were inadvertently reported in GSTR-3B.

During annual reconciliation, it was observed that the entire outward supply was taxable at 18% GST only. Accordingly, the correct tax liability should have been:

CGST @9%: ?1,37,283

SGST @9%: ?1,37,283

Thus, excess tax of ?14,717 CGST and ?14,717 SGST was reported and paid in August 2023.

To rectify the same, the GST liability in GSTR-3B for August 2024 was manually reduced by:

CGST: ?14,717

SGST: ?14,717

While filing GSTR-9 for FY 2024-25, the utility reflects an additional tax liability of ?29,434 (?14,717 CGST + ?14,717 SGST).

It may kindly be noted that the client was not liable to file GSTR-9 for FY 2023-24, hence no annual return was filed for that year.

Query:

In view of the above facts, we request your guidance on the following:

How should the excess tax paid in FY 2023-24 due to incorrect Excel calculations and subsequently adjusted in FY 2024-25 be reported in GSTR-9 for FY 2024-25?

In which table of GSTR-9 should such adjustment be disclosed to ensure correct reconciliation and to avoid duplication of tax liability?

Your expert guidance on this matter will be highly appreciated.

Question added Jul 13, 2025 GST By RAJAT KUCHAL , Dehradun

answers

4072 views

Q. Property Attachement - Is any property on which bank has financed, and Bank has first charge on the property, is subject to attachment in recovery proceeding u/s 89 of GST Act.

Question added Jul 13, 2025 GST By RAJAT KUCHAL , Dehradun

answers

4027 views

Q. Liability of Independent and Non-executive director - What will be the liability of Independent and Non- executive director in case of recovery proceedings U/s 89 of GST act.

Question added Feb 22, 2025 GST By Vivaan Read more at: https:// , East Delhi

answers

3967 views

Q. ITC Availed & Utilized on Supply from Non-Existent Firms - Query: ITC Availed & Utilized on Supply from Non-Existent Firms
We had availed and utilized Input Tax Credit (ITC) on supplies made by non-existent firms. Before the issuance of the Show Cause Notice (SCN) under Section 74 of the Act, we voluntarily paid the full tax liability, partial interest, and a penalty at the rate of 15%. Subsequently, the SCN was issued, to which we duly furnished our reply.
Following this, a DRC-07 order has been issued, demanding interest under Section 50 and imposing a penalty equal to 100% of the tax amount. However, if the penalty is paid within 30 days of receiving the order, it is reduced to 50% of the tax amount.
Our query:
1. Penalty Liability: Since we had already made a voluntary payment of penalty at 15% before the issuance of the SCN, are we still liable to pay an additional penalty of 50% of the tax amount as per the DRC-07 order? Or is our earlier payment sufficient to discharge the penalty liability?
Kindly provide clarification on the above aspects.
Query: ITC Availed & Utilized on Supply from Non-Existent Firms
We had availed and utilized Input Tax Credit (ITC) on supplies made by non-existent firms. Before the issuance of the Show Cause Notice (SCN) under Section 74 of the Act, we voluntarily paid the full tax liability, partial interest, and a penalty at the rate of 15%. Subsequently, the SCN was issued, to which we duly furnished our reply.
Following this, a DRC-07 order has been issued, demanding interest under Section 50 and imposing a penalty equal to 100% of the tax amount. However, if the penalty is paid within 30 days of receiving the order, it is reduced to 50% of the tax amount.
Our query:
1. Penalty Liability: Since we had already made a voluntary payment of penalty at 15% before the issuance of the SCN, are we still liable to pay an additional penalty of 50% of the tax amount as per the DRC-07 order? Or is our earlier payment sufficient to discharge the penalty liability?
Kindly provide clarification on the above aspects.

Anwered By : kavya

Question added Feb 21, 2025 GST By HK Jain & Co , CA , Jaipur

answers

3382 views

Q. GST Liability of Award received by a Company - A manufacturing Company won and received an award after a long legal battel about the breach of a Contract for cancellation of a supply contract. No supply took place but supplier company suffered losses due to specifically designed machinery which was finally scrapped due to cancellation of the order. Will the award amount fall within the preview of GST ? Please advise.

Anwered By : kavya

Question added Dec 10, 2024 GST By vineet gupta , CA , Noida

answers

11459 views

Q. gst - how to determine turnover for the purpose of annual return of GST, PAN base or State base

Question added Nov 06, 2024 GST By Saurabh Bhatia , CMA , Delhi

answers

3363 views

Q. NR GST NUMBER - Our company receives bills from outside India in foreign currency where NR mentions their GSTN No. 9924USA29014OSF/9920AUS29601OSG, GST portal showing status active but vendors not charging any GST amount.
Is this as per the GST act? Should we need to charge RCM for these services?
Does this vendor have Indian subsidy or registration in India?
if TDS needs to deduct on them how we collect their PAN number.

Question added Aug 08, 2024 GST By Shrikant Bapat , CA , Miraj

answers

3442 views

Q. GST - ABC PVT LTD Registered under GST in Maharashtra state is now going to operate in Gujrat through warehouse. My query is whether goods to be sent to branch/WH will be at cost or cost + margin? I have read somewhere that "goods are intended for further supply as such by the recipient, the value shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person" Please provide relevant rules / section.

Question added Feb 13, 2024 GST By Adhitthan , CA , Karur

answers

3147 views

Q. GSTR 9 ITC Reversal - Hi,
While preparing GSTR 9 it has been noted that ITC has been availed on blocked credits, now since the specified period has passed, the same has to be reversed via DRC 03. After reversing the same where should we report the ITC so reversed, Should it be reported in Table 7 Details of ITC reversed and ineligible ITC for the financial year or in Table 12 Reversal of ITC availed during the FY. or Should the same be reported in GSTR 9C Table 12 as unreconciled ITC Since the credit has been not taken in Books of Accounts?

Question added Dec 02, 2023 GST By Virendra Chaudhary , Kanpur

answers

1704 views

Q. FOREX FFMC GSTR-1 - HOW WE CAN FILE GSTR-1 OF FOREX FFMC COMPANY (WHAT AMOUNT SHALL BE SHONW AS TAXABLE AND EXEMPT WITH MATCHING TO TURN OVER

Question added Nov 27, 2023 GST By Kollipara sundaraiah

answers

1856 views

Q. missing turnover show in next quater or drc-03 pay correct procedure - A Registered composite dealer cmp-08 return july to september-23 quater NIL return field.but acutal sale turnover rs:15 lacs for july to september-23
Doubt:
Dealer missing turnover show in next quater or drc-03 pay correct procedure.

Question added Oct 19, 2023 GST By Mukesh dutt , CA , West Delhi

answers

1839 views

Q. ITC from ISD wrongly reflecting in System generated annual GSTR 3B - Notice issued based on Figures autopopup in system ganerated annual GSTR 3B, as ITC availed in table 4(A) (4) of GSTR -3B (Inward supplies from ISD), However no such figues we have reported in Monthly GSTR3B return. Kindly guide which basis it reflecting in System generated annual GST 3B

Question added Sep 04, 2023 GST By Akhilesh , Ghaziabad

answers

2522 views

Q. GST Applicability - Company purchase a car of Rs 40 lacs in the name of company but the board of director has approved only 25 lacs now company paid 40 lacs to car company and director transfering the differential value of Rs 15 lacs to companies account (Rs 40 Lacs-Rs 25 Lacs). Whether this transactions attracts GST under RCM/forward charge

Question added Jun 06, 2023 GST By DEEPALI GOYAL , CA , Bathinda

answers

1662 views

Q. GST - Dear Sir,

Our Company is a transportation company and we want to give buses on hire to educational institute for transportation of students and staff.

Whether GST applicable or not

Question added Mar 19, 2023 GST By Kollipara sundaraiah

answers

2524 views

Q. Drc-03 pay turnover not show in cmp-08 how to show in gstr-4 annual return - A Registered composite dealer sale of goods turnover rs:25 lacs as per books for october to december-22 quater. but dealer sale of goods turnover rs:20 lacs show in cmp-08 return for october to decemeber-22 quater. dealer difference turnover rs:5 lacs tax payment through on drc-03 challan paid .
doubt:dealer difference turnover amount tax pay through on drc-03 challan but not show in cmp-08 return how to show procedure in gstr4 annual return f.y. 22-23 compulsory

Question added Mar 17, 2022 GST By SUNIL KHURANA , CA , Rohtak

answers

4024 views

Q. TRADERS OPTION IS NOT AVAILABLES - whether a sole propreitorship firm can transfer theier business as going concern to anonther sole propreitorship firm ?

Question added Nov 09, 2021 GST By jagdish jakhar , CA , Jaipur

answers

4180 views

Q. gst provision for educational institution runing higer educational with hostal - a educational institution runing collega and higher educational with hostal facility. what is gst provision.
1. institution is registration 12AA
2. turanover than 5.00 cr

Question added Oct 05, 2021 GST By amar , New Delhi

answers

4746 views

Q. Liability of GST for Grant received from GOI, Ministry of Tribal Affairs (SCA to TSS) - Sir,

My Society registered under Socities Act in North-east State Nagaland and received GRANT from Government of India, Ministry of Tribal Affairs for construction of skill development training centre under scheme of SCA to TSS (Special Central Assistance to Tribal Sub Scheme) Creation of Capital Assets. Please suggest me as we are liable for GST or not. Thanks.

Question added Jun 03, 2021 GST By CA Rajan Jaswani , CA

answers

1676 views

Q. Interest levied on Late Payment of GST - In my one of client case there is accountant has paid gst liability for the period of Feb-2018 to May-2019 within due date but cannot file gstr 3b and 1 returns for that period and as on 30-09-2020 accountant has file gstr 3b returns for that period and after that my client receive demand notice for interest liability for above delay. so my query is that interest is levied on net liability as per last year notification so whether cash ledger balance is deducted from gross liability like ITC is deducted from gross liability.

Question added May 21, 2021 GST By dinesh chandra ranka , CA , Rajsamand

answers

1954 views

Q. PROPRITORSHIP TO LLP - Hi All, I Am A Chartered Accountant who Started Practice In 2016 In Proprietorship Concern And Having Trade Name Registered Under ICAI. My Spouse Recently Qualified As CA In Nov 2020 Exams And We Want To Convert My Proprietorship Firm Into LLP With Changing The Trade Name As Registered In ICAI. My Question Is Whether Proprietorship Experience (5 Years) Is Continued In LLP ..?? Whether The Experience Will Count For Bank Audit Empanelment Under LLP..?? Whether Can I Proceed With This Conversion, Kindly Suggest Me. Thank You

Question added May 20, 2021 GST By AJAY JAJODIYA , Sikar

answers

1441 views

Q. GST - Dear sir,

my one client have kirana and cosmetic business have gst number in name of his wife

can i will make another non gst firm upto 40 lakh turnover in favour of his son for tax planning point of views either direct tax or indirect tax and business loan point of view or other benefits or son become self dependent by his income-tax return and getting his 1 number ki capital in books of accounts bcz son is not earn any income

as per my knowledge income divided in two firms than income tax benefits for gst proprietor

Thanks
Dr. Ajay Jajodia

Question added Mar 18, 2021 GST By Arushi Aggrawal , Central Delhi

answers

2040 views

Q. ITC Claimed Under GST - can a person covered in composition scheme claim for ITC

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