Q. If a person voluntarily apply for cancellation does a officer has power to cancel his with retrospectively date and if if i check the status on his gstin how can i get to know whether the application has been cancelled by officer with retrospective date because it is showing cancellaion from the date of registration
Ans.
As per our view to the query raised, the date of the GST cancel should be from the date which has been mentioned by the taxpayer in the cancellation application. However if the officer had cancelled the GSTN retrospectively, than it should be challenged.
Q. When was RCM on rent received on premises existed under GST? and if Yes what is the notification or circular reference ?
Q. Rent received during 2018-19, 2019-20 and 2020-21 gst is payable if rent exceeds 20Lakhs. who is liable to pay. whether rent payer or rent receiver.?pleaseconfirm
Ans.
Supplier is the rent receiver and he is liable to pay the GST.
Q. Can we file appeal against rectification rejection order under section 161 of the CGST Act, 2017 ?
Ans.
Yes, as per section 107, the appeal can be filled against any order passed.
Q. Whether person having restaurant business and paying tax @5% have taken premises on lease, whether GST on RCM basis on the said rent is payable? if yes than credit of the same can be take agaist GST liability payable @5% on sale
Ans.
RCM will be applicable on the rent given by the regsitered taxpayer to the unregsitered person. Further as per Notification No 11/2017 (CGST tax rate), ITC cannot be claim against the tax payable on outward supply.
Q. Respected Sir,
We have paid tax through Electronic Credit Ledger in violation of Rule-86B. Now, we have received notice for 1% payment of tax through Cash.
My questions are
1- whether we are liable to pay tax again through cash by DRC-03?
2 - if yes, whether we are eligible to claim Refund of tax paid through electronic Credit Ledger?
3 - what is the procedure for claiming of Refund?
Ans.
As per pur opinion,
1- whether we are liable to pay tax again through cash by DRC-03:
Reply: if the taxpayer had contrevend with the rule 86B, than you shall be liable for the payment of 1 % tax via DRC 03.
2 - if yes, whether we are eligible to claim Refund of tax paid through electronic Credit Ledger?
Reply: Yes, you can claim refund under the category tax wrongly paid.
3 - what is the procedure for claiming of Refund?
Reply: Sir, Application fo the refund will be filed under the head tax wrongly paid. The amount of refund shall be equilant to the amount of DRC 03 filed. You need to submit the formal request letter stating why the tax had been paid via DRC 03, contrvaention to Rule 86B and why the refund arises
Q. A buyer who had initially applied for GST registration purchased goods from our firm, for which invoices were issued under the B2C (Large) category. Subsequently, the buyer obtained a GST registration number and has requested an amendment of their invoices from B2C (Large) to B2B. However, there is no provision to delete the previously issued B2C (Large) invoices, assigning the same invoice numbers under the B2B category is not feasible. Furthermore e-invoicing is also applicable to the seller.
In light of this constraint, what would be the appropriate procedure to ensure compliance and facilitate the amendment of these invoices?
Ans.
From the query raised its being understood that the buyer needs to claim the ITC of the purchase made. The buyer has legal remedy to claim the ITC under Section 18 of the CGST Act 2017 read with rule 40(1)(b) of the CGST rules which says as follow:
"(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid:"
