An excess amount was mistakenly entered in the IGST column and it was auto adjusted against CGST and SGST. Should the amount be reversed from IGST itself or can it be reversed from where it was used?

Dear Members,
I am registered under GST since, I receive rental income from place rented for commercial purpose. I have received a notice from PT Department to register in PTEC/PTRC. I am not involved in any business/profession income should i register under PTEC?
I am registered in GST as proprietor since there is no option for individual
Please Reply

If the Sale and Purchase both are outside india (i.e. Dubai) and Payments have also been received in dubai and not tax have been paid outside india
Then whether any such tax liablity shall be made in india and whether such Turnover shall be taken into consideration for GST turnover in india?

My friend is running oil trade business and purchased a car & used it for business purpose. Hence he availed ITC from purchase of Car in FY 2021-22. Now DRC-01 notice received to reverse the ITC availed on car u/s 17(5) blocked credit. Interest and penalty for the same.

Four seating capacity car. Car is used for business purpose, some time used for transport of goods also. ECL balance is less than Interest payable amount. Is there any chance to avoid the reversal of ITC and interest.

Please guide. Thanks a lot

A market research organization primarily registered in Maharashtra has obtained temporary registration of Haryana.
It is holding market research seminar in Haryana. Sale invoice will be raised under Haryana registration.

Sale invoice includes 1) Delegate Fees for representatives of companies etc who will attend the seminar, 2)
Partnership Fees and 3) Exhibitor Stall at Seminar

1) What should be place of supply for each of the above; especially when client has registration in other state?

X is a market research organization. It has individuals as well as non-individuals (like partnership firms, companies) as members. X has arranged market research seminar for members as well as non-members in a hotel. Hotel bill will include rent as well as charges or food & beverages.

Can ITC be claimed on both rent as well as food & beverages OR only on rent?

We are a hospital providing healthcare services, which are exempt from GST. On 31-01-2024, we purchased medical equipment worth ₹80,00,000/-. Since our services are exempt, we did not claim ITC on this purchase.

Unfortunately, the machine has turned out to be defective, and we are returning it to the supplier. The issue we are facing is:

The supplier says they cannot raise a credit note.

We also cannot raise a sales invoice for returning the equipment, as that would attract GST liability, which we would have to bear from our own funds.

Our intention is only to return the defective machine and obtain a full reimbursement, since the defect is on the supplier’s side.

Could you please advise the correct legal and GST-compliant procedure for returning the equipment and obtaining full reimbursement without incurring GST liability?

Hello,
A particular client of mine has a centralised billing system which makes the invoice numbering out of his hands. How should i report those non-sequencial yet ascending invoices in Table 13 of GSTR-1. Please advice.

Dear Sir,
We are registered in gst in Maharashtra providing custom clearing service including Unloading of Material, Stuffing of Container, Transport of Container from CFS JNPT to JNPT Port.

All Services are provided at JNPT Navi Mumbai.

Our Client is registered at Haryana. asking us to raise the invoice in Haryana address with Haryana GST.

at the time of raising the invoice what will be the place of supply and which GST component will be charge i.e. IGST or SGST and CGST.

Thanks in Advance.

Respected Sir,

One of our client GTA was providing services under forward charges @12% & having 5 Lorries which have purchased in May-2022. But Unfortunately, proprietor died in July-25, now we have applied for closure of this business as family don't want to continue.
Sir, my query is that : should we reverse the ITC taken on above lorries by reducing the ITC amount 5% per quarter basis and we have to pay 35% of ITC availed (ITC Availing time 3 years + 1 Quarter = 13 Quarter i.e. 65%)? Or we can avail any exemption in this exceptional case.

Kindly Advise.

Rakesh Sharma