ISD input credit when distribut to distinct branches.
1- Immediately when ISD invoice received from third party service provider.

OR

When it display in GSTR 2B ( when supplier filed his outward GSTR 1 return )
If suppose out of 20 ISD invoice only 15 Invoice ITC
Display in GSTR, 2B, then remaining 5 invoice itc when distributed.

An educational trust has signed MOU with govt.college to provide self financing course recognised by law to the students. The college collect fee from the students and gives 70% of the fee to the trust. Whether it is a taxable supply for the trust and gst tds will be deducted by the college?
As per entry 66 of NN 12/2017, educational institution providing education service recognised by law is exempted.
In this scenario what is the gst implication on trust who had collaborated with govt.college for providing self financing course

In case we are making both taxable and exempt supplies, whether the ITC on back-charges is required to be reversed under which Section ?

“If a wrong bill appears in GSTR-2B and ITC has been wrongly availed, whether the ITC is required to be reversed under Section?

Our import goods ship landing at Bombay sea port.
Then after warehousing this goods 1 to 2 days.

Further this goods despatch to Gujrat, Rajasthan, Haryana, Maharashtra,Utterpradesh to our distinct branches.
But we inward all this goods notionally in the books of Maharashtra, & other than Maharashtra we show notionally outward this goods in the books of accounts.

But actually we directly despatch this goods from Bombay sea port to above state other than Maharashtra.
In this situation can Gst registration required for temporary warehouse. Warehouse is change in each time. In Maharashtra, & other all state we have taken gst registration.
Question - is warehouse registration or intimation required to give Department.

The client is in QRMP scheme and the GSTR-2B import of goods has already taken in GSTR-3B ITC for the period of 1.10.24 to 30.09.25, but currently the IMS (Import of Goods) is showing the data of Import of goods for the period of 1.10.24 to 30.09.25, is it mandatory to accept it or optional now?, What is last date of accepting in our QRMP CASE?

I have question regarding job work.
company is in manufacturing of chemical business .
Suppose
1 I sent electric motor for rewinding to service provider ,is this considered as Job work need to file return?
2 I sent laptop for repairing to Service provider ,is this considered as Job work?

can i avail itc on bank charges or other services releted to business opration in tour oprator , selling only tour packages

TDS APPLICABLE IF PLACE OF SUPPLY AND PLACE OF SUPPLIER ARE SAME( SEZ AREA) AND THE PLACE OF RECEIPIENT IS ALSO REG IN THE SAME STATE BUT IN NON SEZ AREA. RECEPIENT IMPORTS METAL SCRAP FROM SUPPLIER . IS TDS APPLICABLE OR NOT

Sir
The Govt company owned the factory. The factory is being used for production of cattle feed.
But instead of being engaged their own labour the Govt Company engaged an entity to run the production.The Govt Company fixed the desired quantity & supply material and the entity determined a charge for converting the materials to finished product(cattle feed).
The entity raised a bill (including GST) and Govt Company release this.
The Govt company does not bother number of labours the entity engaged to produce the cattle feed.
My query to the honourable experts are ::
Does we treat the entity as job worker?
and
Does the liability on labours(ie compliance under labour laws) engaged by the entity can by at any chance be impose on the Govt Company?
Regards
ABHIJIT

Dear Members,
HSN summary to be reported in table 9 in form GSTR 9, if i have made amendments (reduced/increased) in next year for the current year, will that amount be added/ reduced in summary in current year?
Also, what effect will it have in next year HSN summary?
Example- my turnover is 1lkh in current year and i have reduced 10000 vide amendment in next year and in next year my turnover is 1.5 lakh, what will be turnover reported in two years?
Please help