Sir
If landlord fails to issue gst invoice of rent( rent is around 7 lac per annum & landlord have gst number )
What will be consequences on part of landlord
Regards
Varun dhiman

Dear Sir,

We are providing GTA services (FCM basis) and given vehicle on monthly hiring basis,

If any overtime charges over and above monthly hiring is GST is applicable or not.

If not please share the circular if any.

Thanks & Regards
Lingam

Dear Sir,
We are manufacturing of Writing Printing Paper and for running plant there are various services which we availed. So, we need your valuable advice about RCM applicability (With Notification & Ruling) on below mentioned points:-
1. We receive commission bills from unregistered person (Against Purchase of Bagasse, Wood, Paddy & others RM). Is RCM applicable on such transaction?
2. We purchase Paddy husk (Exempted goods) from unregistered person. Some Unregistered suppliers give invoice memo and some are not giving any docs. Is self-purchase invoice required to generate and applicability of RCM?
3. We purchase some general goods (Stores Item / Stationary / Housekeeping Items & Etc) from unregistered person with Invoice memo. Is RCM applicable on such transaction?
4. We have received services related to Civil/Mechanical/Electrical & other from unregistered contractor, which is booked in books of a/c under the head of Rep & Maintenance-Mechanical/Electrical/Civil & Others related head. Is RCM applicable on such transaction?
5. We receive services related to monthly Fixed Rental of Tractor Trolly for Plant work (Within Premises) and take JCB/Hydra on hourly basis from unregistered contractor, which is booked in books of a/c under the head of Vehicle Hire-Plant. Is RCM applicable on such transaction?
6. We receive services related to loading/unloading of material within Plant, shifting/staking by tractor trolly/dumper of RM, Fuel, Lime Sludge, Ash & Others (Agreed contract based on Weight Basis/Monthly Fixed) from unregistered contractor, which is booked in books of a/c under the head of Loading/Unloading Exp, Shifting Exp, Staking Exp, disposal of Mud Exp & Etc. Is RCM applicable on such transaction?
7. We receive monthly bills from mid-level employee as retainers of Plant (Age 60+), which is booked in books of a/c under the head of Rep & Maintenance-Mechanical/Electrical & Others. Is RCM applicable on such transaction?
8. We receive monthly bills from employee (Security) as retainers (Age 60+), which is booked in books of a/c under the head of Security Expenses. Is RCM applicable on such transaction?
9. We receive monthly bills from employee as retainers (Age 60+), which is booked in books of a/c under the head of Professional & Consultancy. Is RCM applicable on such transaction?

TITLE BY MISTAKE DRC-03 IS SET OFF WITH WROGN DRC-03 A

To
The Superintendent of Central Tax / Assistant Commissioner of Central Tax
CGST Range-1,
GST Bhavan
SUBJECT: APPLICATION FOR AVAILING BENEFITS UNDER GST AMNESTY SCHEME & REQUEST FOR ADJUSTMENT/REFUND OF EXCESS AMOUNT PAID THROUGH DRC-03 DUE TO CLERICAL ERROR AGAINST DRC-07 ORDER NO. *********** DATED **/04/2024
Respected Sir/Madam,
I, Sri .........................................., Proprietor of M/s ....................................., having principal business place at *********************, and holding GSTIN: ******************, respectfully submit this application for availing the benefits of the GST Amnesty Scheme for the Financial Year 2019-20.
This application is being submitted in connection with the DRC-07 Order No. **************** dated 15/04/2024, and for seeking a refund/adjustment of excess tax paid under Form DRC-03 due to an inadvertent clerical error in selecting the reference number while making the payment.
1. Background of the Case:
The aforementioned DRC-07 order was issued about the alleged irregular availment of Input Tax Credit (ITC) beyond the prescribed time limit under Section 16(4) of the CGST Act, 2017. The order was passed under Section 73 of the CGST Act, 2017, determining the amount of tax, interest, and penalty payable.
Subsequent to this, the Government introduced the GST Amnesty Scheme, allowing eligible taxpayers to regularize past compliance-related defaults and avail the benefits of tax relief.
2. Erroneous Payment under DRC-03 Due to Clerical Mistake:
I wish to bring to your esteemed attention that, while filing Form DRC-03, a payment was made mistakenly due to an inadvertent clerical error by our staff in selecting the reference number.
While setting off DRC-03 with DRC-03A, instead of selecting the correct reference Order No. ****************, our staff erroneously selected Demand ID ******************, which was already covered under the GST Amnesty Scheme and required no further tax payment.
Due to this genuine mistake, the system wrongly set off an amount of ₹90,426 (CGST) and ₹90,246 (SGST) against an order where no tax was due under the Amnesty Scheme.

3. Applicability of the GST Amnesty Scheme & No Requirement for Payment:
We wish to submit that humbly:
• The GST Amnesty Scheme was introduced by the Government to provide relief to taxpayers from procedural lapses and inadvertent delays in ITC claims.
• The DRC-07 Order No. ZD370424012296J falls within the ambit of the Amnesty Scheme, thereby eliminating any requirement for further tax payment.
• Since the amount was erroneously paid under DRC-03, it was an excess payment made in error and not required under law.
• The payment made does not correspond to any actual tax liability, and as such, the amount paid should either be adjusted against future tax liabilities or refunded.

4. Request for Adjustment or Refund of Excess Payment:
In light of the above facts, I most humbly and respectfully request your kind office to:
✅ Adjust the Excess Amount: Kindly allow the excess amount of ₹90,426 (CGST) and ₹90,246 (SGST) to be adjusted against future tax liabilities.
✅ Process Refund if Adjustment is Not Feasible: In case adjustment is not feasible, I kindly request the refund of the excess amount by initiating the necessary procedure under Form RFD-01, as per the relevant provisions of the CGST Act, 2017.
5. Justification for the Adjustment/Refund:
I respectfully submit the following points for your kind consideration:
📌 Genuine Clerical Mistake: The wrong reference number was inadvertently selected by our staff, leading to an erroneous tax payment. This was purely a human error without any intention to evade tax or cause any procedural violation.
📌 No Tax Liability Exists under the Amnesty Scheme: The DRC-07 order is covered under the Amnesty Scheme, making the tax payment unnecessary and an undue financial burden on our business.
📌 Intent of the Amnesty Scheme: The objective of the GST Amnesty Scheme is to grant relief to genuine taxpayers who might have committed unintentional lapses in compliance. Allowing an adjustment or refund would be in true spirit of the scheme and ensure fair treatment to taxpayers.
📌 Undue Financial Hardship: The excess payment has caused financial strain on our business, affecting working capital and business operations.
📌 Precedents in Similar Cases: It is observed that in similar cases, where taxpayers erroneously made excess payments, the department has considered their genuine request and granted adjustments or refunds after due verification.

6. Request for Closure and Relief:
Considering the above facts and the genuine nature of the error, I most humbly request your esteemed office to:
✅Acknowledge that no further tax liability exists under the Amnesty Scheme.
✅Grant necessary relief by allowing the adjustment or refund of the excess amount of ₹90,426 (CGST) & ₹90,246 (SGST).
✅Provide closure to the matter in line with the objectives of the Amnesty Scheme.
7. Enclosures for Verification:
I am enclosing the following documents in support of my application:
1. Copy of DRC-07 Order No. ***************** dated **/04/2024.
2. Copy of Form DRC-03 with payment details.
3. Relevant communications with the department regarding the payment.
I humbly appeal to your kind office to consider this request with sympathy and fairness, keeping in view the genuine nature of the mistake and the principle of equity and justice.
I shall remain ever grateful for your kind support and look forward to your compassionate and favourable consideration of this request.
Thanking you in anticipation.
Yours faithfully,
Sri **************************
Proprietor, *************************


this was the issue Please guide how to resolve

I have obtained GST registration in two different states with the same PAN number, but I do not distribute input services. Is it still mandatory for me to obtain ISD registration from April 1, 2025?"

Dear Sir,

we have deemed export transaction in FY -2023-24, in our GSTR-1 we have declared the same as normal sale and now while applying for the GST refund when we are uploading the invoice in RFD-01 getting the error as "document is not a deemed export" now the time limit to amend the invoice is also over. request you o please suggest how to proceed further, whether any manual application need to be filed. we have all the necessary documents like disclaimer letter, invoices duly endorsed by customer, CA certificate in statement 5B, Form-A etc.

Tax payer is eligible to claim benefit of circular – 237/31/2024-GST, for section 16(4) issued but there is no option to initiate rectification against the said appeal rejection order as per the instructions on the aforesaid circular, nor is there is any option of filing rectification against the original order passed under new applications as the drop down does -“ no data found” message. Please help

I had made payment in challan and set off the challan against DRC-07 order but while applying for waiving off of intertest and penalty as per amnesty scheme, I was asked for proof of payment. What proof should I provide as I just received a payment reference number and no other proof? I have the screenshot of payment reference number. Also please guide on how to proceed further for waiving off of interest.

Thank you.

My client has filed his CMP 08 w.e.f. FY 2019-20 to 2023-24 now, but has not filed any of his annual returns. Can any one favour me by telling as how much late fee will be required to pay for filing annual return for FY2019-20 to 2023-24 ?

If a common expenditure incurred like as security, house keeping, advertising.

Then is invoice demanded from out side vendor on Ho i. e ISD registered person. Is it correct, or any other else.

At the time of distributing input credit on service, is only input credit distribute or input credit plus service component charges both distribution to concern distinct person.

Please guide