In case GST credit for the period FY 17-18 was not taken in books or GSTR-3B or Annual return (nor shown as ITC on inward supplies received during 2017-18 but availed during April to September, 2018) and the same is taken in FY 18-19 but expense pertaining to the same is considered in FY 17-18.
For Eg:
FY 17-18: Exp. A/c Dr. 118 (Including GST of Rs.18) To Party A/c Cr. 118
FY 18-19 (Sept 18): GST A/c Dr. 18 To Exp. A/c Cr. 18

What is the treatment of such ITC in GSTR9/9C?

HELLO SIR,
I HAVEQUERY REGARDING GST REGISTERATION ACTUALLY I WANT TO GET GST REGISTERATION REGARDING AUTOMATION BUSINESS SO THE QUESTION IS CAN I GET GST REGISTERATION ON MY RESIDENT OR HOME ADDRESS.
THIS HOME IS REGISTERED ON MY FATHER NAME AND I WANT TO GET GST REGISTERATION ON IT AS A PROPRIETOR.
SO PLEASE SUGGEST ME HOW I CAN GET AND PLEASE SUGGEST ME LEGAL REQUIREMENTS.
IF ANY OTHER REGISTERATION IS REQUIRED IN ANY OTHER ACT PLEASE SUGGEST ME.

Dear experts,
I need information on Courier Services,according to notification 01/2019-Integrated Tax, IGST Amendment Act ,2018 (32 of 2018).
If we send a shipment out of India, Can courier company (having GSTIN of UP,India) apply IGST while raising an invoice against Courier/shipment charges, even it's an intra state transaction.As, Company where i worked having GSTIN of UP too.

Thank-you in advance.

Hi all!

The following is the doubt I have:

DTA as on 31.03.2019: Rs. 16.85

Depreciation for FY 2019-20:
As per Accounting: Rs. 1266.61
As per Income Tax: Rs. 495.71

Going by the depreciation route, the DTA is Rs. 200.44 [(1266.61-495.71)*26%]

WDV as on 31.03.2020:
As per Accounting: Rs. 3625.68
As per Income Tax: Rs. 4461.39

Going by the WDV route, the DTA comes to Rs. 217.29 [(4461.39-3625.68)*26%]

Now, my doubt here is, Which of the below entries is correct?

DTA A/c Dr. 200.44
To P&L A/c 200.44
(Here the net effect is Closing DTA is Rs. 217.29 [200.44+16.85] - same as that arrived at by WDV route)

(or)

DTA A/c Dr 183.59
To P&L A/c 183.59
(Here the net effect is keeping Closing DTA as 200.44 and creating DTA for the difference [200.44-16.85])

I tried to read various articles and also tried to read & understand AS-22 but I could not get this.
Please guide me...

And also, it is really appreciated if you could point me to the exact source/guideline/paragraph, etc. on which your answer is based ( I ask this because I could not find the source and I want to gain knowledge, no other intention)

Thanks in advance...

What is contribution rate of employee and employee'r regarding ESI and EPF at right now. Please reply my query,

GST applicable on commission or royalty income for the sales made outside India can be avoided by applying for LUT?

Hello Sir,
I wrote an article on 13th July, but I have not received any message regarding approval and publishment.


Kindly check my work

How can I submit my article?

Hi,
Greetings!
A Company issue a list of Packing materials to its rented depot for rework purposes. Is it liable to reverse the ITC?

Thanks in advance!.

sir
some body says that proprietorship along with trade name should have local registration.
Let me know what is the local registration?
should the Proprietorship with Trade name be registered?

guide me plz
thanks in adv