Dear Experts,

My friend is running a Proprietary business dealing in supply of School books and note books, uniforms and other stationery items to B 2 C customers. He has GST registration and has filed GST returns for the year 2024 - 25 for the Taxable sales and has omitted to record the Exempted sales, thinking that, as there is no tax commitment, exempted sales need not be shown in GST return.
Now, he has realised his mistake and want to update the GSTR 1 for FY 24-25. How can this be done, because, he could not update the previous year's B2C sales in GSTR1 through Amendment, as the said year is not available for amendment.
The exempted sales is spread over for various months in the previous year and moreover, there is a vast difference in turnover reported in IT return when compared to Annual GST turnover.
How to solve this. Please advice.

If taxpayer has itc of last year which has been reversed in current financial year in which table we can show that reversed itc in gstr 9
In table 6(A) with minus sign
Or table 7 or itc reverse......

If any amount is lying inactive in a customer account w.r.t. any credit note posted in his account due to rate difference, shortage etc i.e. other than amount received, will it be treated as deemed deposit under the Acceptance of Deposit Rules ?

HI! I am registered under GST as regular tax payer, from October 2025 onwards things changed, Mumbai office registered as regular tax payer till 6/10/2025, from 6/10/2025 Mumbai branch registered as ISD and considered as head office and have one branch in Gujarat from 6/10/2025.
GST Registration as follows:
Mumbai ( head office) - normal tax payer and ISD
Gujarat- normal tax payer

Turnover follows like this:-
July to September in Mumbai branch 100 % and no turnover in Gujarat Branch as Doesnot Exist
October to December
till 6/10/2025 - Mumbai has turnover
and from 6/10/2025- Mumbai has zero turnover and Gujarat has 100% turnover

my CA has issue invoice on 30/11/2025 for Retainership Bill for the october 2025 on ISD

kindly explain distribution of ITC ? which turnover should be taken for the same???

DEAR SIR,
MY FRIEND WHO TOOK VOLUNTARY RETIREMENT IN AY 2024-25 HAS FILED THE RETURN IN TIME AND 143(1) ASSESSMENT WAS OVER WITH NO DEMAND OR REFUND. HOEVER, THE RETURN WAS SELECTED FOR SCRUTINY
AND NOW A DEMAND HAS BEEN SERVED UNDER SECTION 156. MY FRIEND HAS FILED HER RETURN OPTING FORNEW REGIME AND 143(1) WAS ALSO DONE UNDER NEW REGIME ONLY. THE TOTAL INCOME AS PER MY RETURN,UNDER 143(1) AND ALSO NOTICE ISSUED AFTER SCRUTINY ALSO REMAINS THE SAME. IN OTHERWORDS NO INCOME WAS ADDED OR DEDUCTIONS ALLOWED. THE ONLY REASON FOR THE DEMAND IS THAT HE HAS OPTED FOR NEW REGIME BUT SCRUTINY ASSESSMENT WAS DONE UNDER OLD REGIME WHICH HAD RESULTED IN THE NOTICE OF DEMAND. IT IS MENTIONED IN THE NOTICE THAT HE CAN APPEAL WITHIN 30 DAYS TO COMMISSIONER(APPEALS). KINDLY ADVISE TO PROCEED FURTHER FOR CLOSURE OF DEMAND.

We have various godown in all over India.
We transported goods to various out side customer as well as to our distinct branches. I. e. from one godown ( Branch ) to another godown ( Branch )

We take godown on rental basis & paid rent & also paid RCM on rent.
My question- is ISD applicable on RCM input received

During Gst dept survey officer noticed stock in hand is less than the stock in books so Gst Department increases Sales by issuing DRC 01A as of Rs 10lakhs and taxes and penalty on it and the party has paid taxes and penalty by DRC 03

How we have to report this sales in Gstr 9 as it is not shown in Gstr 1 And 3b

If a HUF is formed between Father & Son can the Son be Karta of the HUF. ??

A senior citizen has received Rs. 500,000 from interest on post office senior citizen deposit scheme. He wants to claim exemption on this interest income for 25-26. Can the experts tell if such interest income is exempt under the new regime.

What is the Last Date for Registration of CA Foundation if a student want to give examination of CA FOUNDATION in May -2026??
Whether Registration for CA Foundation can be done without hall ticket of standard 12th ?