Dear Sir,

What is ITC-04 ? What kind of transactions require ITC-04 ? The issue is related with GST. Please guide me.

Dear Expert

I have an query: our courier company issued bills from Delhi to Delhi, and IGST was charged on a POS basis; my question is if we can claim this ITC or not.

Mr.A has uploaded invoice of April - 2023 in GSTR 1 of Sept - 23 and make payment in GSTR 3B of Sept - 23 .

Whether Mr.A is laible to payment interest on such payment or not ? Please specify notification.

We have some ITC for the month of Jun and Dec 2023. Now we are filling GSTR 3b, ITC available in 2B but ITC not shown column 4 . Now I will filed GSTR1 this error come he system is checking on compliance for Form DRC-01C. Please try to file GSTR1 again after some time.

please suggest how can take ITC and filed GSTR1

Can we sett off Input IGST available in equal proportions between output cgst and sgst? Please advise the process of utilisation of available input IGST.

Hi,
In the financial year 21.22, an Input Tax Credit (ITC) has been reversed in GSTR 3B as per the provisions of section 17(5) due to a misunderstanding.
Consequently, the same amount was paid through DRC 03 in the financial year 22.23 during the annual return filing.
This implies that the ITC has been reversed twice, and now there is a need to claim a refund through DRC 03 for the amount paid in FY 22.23.
I kindly request your suggestions regarding the options available for DRC 03 and any relevant case laws pertaining to this matter.

Thank you

Hello Everyone,
A ltd is providing vehile hire service to B ltd . Diesel used for providing aforesaid service is recovered seperately at actuals ( without GST). Driver salary is paid by service recipient and recovered at actual from A ltd.
Invoice is raised as under
hire charges - 110000
Diesel - 100000
Driver salary - 10000 paid by B ltd

taxable value =100000 (110000-10000 driver salary)
sgst - 9000
cgst - 9000
total - 218000

Is the invoice correct ? if wrong is there any risk to service receiver ?
can department ask service receiver to pay gst if service provider is supposed to pay gst on higher amount ??

IF MR.X IS IN THE BUSINESS OF ITEMS COVERED UNDER CESS HOWEVER IN THE ANNUAL RETURN AS WELL AS GSTR 1 AND 3B MR.X HAS NOT TAKEN CESS IN HIS RETURN
NOW DEPARTMENT HAS ISSUED NOTICE FOR PAYING OUTWARD LIABILITY OF CESS BUT DEPARTMENT HAS NOT CONSIDERED INPUT CREDIT OF CESS ALSO
NOW HOW TO RESPONSE IF WHOLE OUTWARD LIABILITY IS TO PAID OR INPUT CAN BE DEDUCTED FROM SUCH LIABILITY?

Hello Experts,
For a Trading Firm having turnover 3.5 crore missed to file GSTR9 for F.Y.2020-21, now on portal late fees is auto calculated showing approx. 1,50,000/- and day by day it is increasing.
and for a Construction Firm with turnover of 10 crore missed to file GSTR9C for F.Y.202-21, so is there any relaxations now to mitigate this late fees burden, any circular/notification/judgement anything which can assist in this situations.

Please explain the Availability of ITC incase of Joint Development agreement from angle of both developer and land owner.