Dear CA Club Members,I am facing a situation related to the GST Invoice Management System (IMS) and would appreciate your expert guidance.We recently rejected a supplier's invoice and the corresponding credit note in the IMS due to discrepancies. Following this, the supplier raised a new invoice for the same transaction, and we have claimed Input Tax Credit (ITC) on this new invoice.My queries are:What are the specific implications for GST compliance and tax reporting when both the original invoice and credit note are rejected by the recipient in IMS?Since we have claimed ITC on the newly raised invoice after rejecting the earlier documents, how should the supplier handle their GST liability and reporting? Are there any risks of duplication or mismatches in the GST returns of the supplier and recipient?What is the recommended best practice for coordinating such cases between supplier and recipient to ensure smooth reconciliation and compliance under GST IMS?Are there any special considerations related to reversal or adjustment of ITC for the rejected documents once the new invoice is accepted?Any detailed insights, experiences, or references to relevant GST provisions and updates would be highly valuable.Thank you in advance for your support

In case of composition, whether 1% tax is to be paid on exempted sale also ?

How to pass set off entry of GST in tally prime please show with an example

Dear Sir
we have filed the 03 B of October 2025, we have no liability of tax during the period, out put of sgst and cgst lesser than input tax igst, sgst and cgst- input is more even though it has auto adjusted to out tax. in credit ledger and in 3b tax para showing that igst, and sgst is adjusted against out of SGST and CGST.
overall out put is less and Input tax is more. but not understand that how it is auto adjusted.
please suggest.
Thanking you
Srininvasa Joshi.

If I have paid 1,20,000 tax in GSTR-3B but my actual liability for the year is only ₹95,000, then
- Can I pay Less in next year?
- ALso in GSTR-9 can I show 95,000 in Table 9 and show the remaining 25,000 only in the ‘Paid’ column of Table 14

aurbhi reversal hai usmein sir 1031 AUR BHI REVERSAL ADD HAI

dear sir
Maine July Mein 1031 SGST & 1031 CGST 1031 claim kiya tha jo ki meri inv nahi thi claim by mistake hogaya tha usi month mein mere challan bana tha usme ye 1031 1031 less ho gaya ab october mein wo bill removed hogaya ab main challan jama krdoo ya itc revese krro maine itc reverse krdi hai

If we purchase metal scrap of value above 2,50,000 rupees , then TDS @2% will be deducted by Purchaser as per the rule.
But What if we Purchase Metal Scrap from SEZ supplier , whether TDS would be applicable ?(i.e. whether there is liability of purchaser to deduct tds @2%??
Another Question is....
Whether there is change in applicability of TDS on Purchase of metl=al scrap from SEZ unit in case of Inter-state supply and Intra-State supply ?

and Whether the below-mentioned conclusion is true or not ?
1. If the SEZ unit and place of supply align such that the proviso is not triggered, TDS will apply (based on value > ₹2.5 lakh).

2. If the proviso is triggered (supplier location + place of supply both differ from buyer’s registration state), then TDS may not apply.

3. If there’s any uncertainty, please consult a GST expert / CA, because this issue can have significant tax-cash implications.

Input tax credit of FY 2023-24 was taken by mistake
can it be revered now in GST returns ?

i have a client who is a transporter and charging under rcm, now he bills to other transporters who also are charging under rcm, now the recepient operating under rcm has to pay for bills generated by the other transporter supplier under rcm and as he is not under forward charge he cannot use the rcm paid, now the recepient is asking my client to refund the amount paid by him under rcm kindly give a solution what is to be done