Recently one client approached me, with an order passed u/s 73 on 15.12.2023. The accountant of client did nothing when the notice was issued. Now since department hold his bank account he approached me. The order basically mentions that the taxpayer has to pay tax under RCM on Freight, Travelling & Conveyance, Misc. Expenses, Vehicle Maintenance, Sales Promotion & Advertisement for the period July 1, 2017 till 13th Oct, 2017.
There is one more error in the order, The taxable amount mentioned in order for Misc. Expenses should be 83163.9 as per calculation whereas they have mentioned it as 831639. They just removed the decimal.
Now since the time limit for appeal has been passed, what are the options available?

Sir
On GTA services tax under RCM paid by recipients and not by GTA. As GTA is already registered under GST will it require to pay tax under RCM for commercial godown taken on rent from unregistered person(From Oct 2024).
Or
As GTA not required to pay tax on his O/W supply no need to pay GST on Rent as per RCM new RCM entry 5AB.
and GST if paid is burden on the GTA.
Pls share expert view Thanks

One of my GST client (a lady) had expired leaving a sizable amount of ITC in his GST ledger account. As GSTIN cannot be transferred, his husband want to register the business in his name. Whether his husband can avail the ITC balance lying in his deceased wife's ledger account ? What will be the procedure and formalities for the same

We are C & F Agents. We have recently done partition at the godown where the stocks are kept from work station area. For this work we have got GST Invoice from the vendor. Can we claim ITC on this work. This godown is taken on lease by the company to whom we work as C & F Agents and we are not supposed to pay any kind of rent for this godown. But whatever the repair and maintenance works are done, we have to bear the expenses.

Can we take credit of IGST amount paid to custom department on goods imported through "Courier bill of Entry XIV for home consumption"? it is imported for resale business purpose only.
CAN we take set off against local liability CGST AND SGST?

If we raise a rate difference invoice today pertaining to another invoice which was for last financial year, can the customer take ITC of the same? What would be implications in gst

I have a client who is Cattle Feed manufacturer (HSN: 2309) which is 0% taxable under GST.
my query is that he purchase raw agricultural produce from agriculturists which is mostly HUSK again 0% GST taxable good and sell finish cattle feed product that too 0% taxable, so in this case is there any tax liability on transportation of goods arises on him or not? for both inward or outward transportation cases.

Index:
ABC Company Private Limited – Registered Entity (Purchaser)
DEF Company Private Limited – Vendor Supplying Exempted Goods (Seller)
XYZ Logistics – Transportation Company


Case: 1
ABC purchase Exempted Goods from DEF.
DEF issue the invoice to ABC for Exempted Goods (Goods Cost 1,00,000) and Freight Charges (10,000) thereon. (Total Invoice Value 1,10,000)

Question: Is there any liability of ABC to charged RCM GST on freight charges for the invoice issued by DEF (10,000).


Case: 2
ABC purchase Exempted Goods from DEF.
DEF issue the invoice to ABC for Exempted Goods (Goods Cost 1,00,000)
XYZ issue the Invoice to ABC for Freight Charges (10,000) for transporting the goods from DEF to ABC.

Question: Is there any liability of ABC to charged RCM GST on freight charges for the invoice issued by XYZ (10,000).

Respected Experts,

My query is as follows:
Suppose I issued a tax invoice (Invoice no 001) and this Invoice has 4 categories of Stock let's say A, B, C, and D. Each category has a different GST rate say 5%, 12%, 18%, and 28% respectively.

Now I have to charge freight from a buyer let's say Rs 5000 on this Invoice then what rate of GST would be applicable on freight charges of RS 5000?

Thank and regards

Dear Experts,

GSTIN for other party has been entered in GSTR1 in B2B table and the same has been filed, How to amend the same in next month

Please advice

Regards,