24 July 2019
Dear Sir We are GTA service provider. Our Sales is Exempted in GST. We have No output Invoice. Lack of Knowledge of GST act, we take ITC ( FY 17-18) Rs 5228/-as IGST, & 57476/- each (SGST& CGST each) from our difference service bill (Like Repairing and Maintenance invoice, Telephone Expenses, Rent expenses.). We cannot set off or adjusted these ITC from our Output Invoice. Because we have no GST bill. Naturally Unutilized ITC is lying in our Electronic Credit Ledger. When we prepare GSTR9 the system show Rs 5228/-as IGST, & 57476/- each (SGST& CGST each) in column no 6A Now the Question is 1.what is the treatment of above scenario, when we fill up GSTR9? 2. in which column we put ITC and revised ITC?. 3. Should we pay tax as we revised ITC ( NB we have no Out put Invoice)
CAclubindia
