Hello Professionals,
we are a service provider of Transportation by road which is not taxable on RCM basis by the Recipient.
we also provide clearance and forwarding services which is GST Taxable.
whether we can claim the GST ITC received for providing output Transportation by road.
(for example we used Input services of Rail frieght which is taxable at 12%, but we said to the customer that we are providing services by road and shown in the Invoice as RCM applicable.can we claim the ITC received on that output supply)
FOR INFORMATION PURPOSE ONLY :
Filing of Annual Return ( GSTR-9 ) has been made "OPTIONAL" for Taxpayers whose Aggregate Turnover is upto Rs. 2 crore. Notification No. 47/2019 - CT, dated 09.10.2019 has been issued to give effect the above decision.
So if your Aggregate Turnover is upto Rs. 2 crore, then it is optional from your part to file Annual Return for FY 2017-18 and FY 2018-19.
And if you want to file Annual Return, then the due date to file FORM GSTR-9 for FY 2017-18 is " 30.11.2019. "
CAclubindia
