Antony (Manager) (61 Points)
24 June 2020Sir,
We are providing auditorium rent services.
1.During April 20 and May 20 there were not outward services. But there were refund of GST due to cancellation. Please clarify which return has to be filed NIL Return or Regular Return.
2. Our annual turnover is below 1.5 crore. whether we have to file Return 9.
Thanking you
Antony Kaitharath.
Shivam RC
(Student)
(23683 Points)
Replied 24 June 2020
Antony
(Manager)
(61 Points)
Replied 25 June 2020
Thanks for the reply
My questions are misunderstood
Q1. We are only providing auditorium rent service to public. Due to Kovid- 19 during April and May 20 we could not provide the services to our customers and there is no rent receipts during the mentioned months. The customers cancelled their bookings due on April and May 20 which were booked earlier. On booking date GST was collected against advance payment of rent. On their cancellation request the bookings were cancelled and advance rent paid and GST collected have refunded in full.
That is during April and May 20 there were no GST collection but GST amount collected earlier were refunded. My question is whether I have to file NIL Monthly Return (GSTR3B) Or Regular Monthly Return (GSTR3B)
Q2. Our annual turn over is below 2.5 crore during 2018-19. Whether we have to file Annual Return GSTR9. It is heard that filing of annual return for 2108-19 is waived off if the annual turnover is below 5 crore. Please also quote the relevant order
CAclubindia
