Q. I have received physical copy of OIA and now I want file an appeal in Tribunal. For that matter I need to pay pre-deposit first as per instruction issued by Circular. However, any order related to this proceedings are not uploaded on portal. Government has specified that it should not be paid via DRC-03. How shall I Proceed?
Ans.
It's not yet operational.
Q. I HAVE INVOICE DATED 01-JUNE 2023 BUT I ENTERED THIS INVOICE IN JULY 2024 GSTR1 AND GSTR3B INSTEAD OF JUNE 2023 GSTR3B. WHICH IS AFTER 13 MONTHS. THIS INVOICE HAS 3.2 LAC TAX. I HAVE ITC SINCE DECEMEBR 2022 MORE THAN 15 LACS AND IT HAS NEVER BEEN LESS FROM 15 LACS.
NOW IN ASSESSMET OF YEAR 2023-2024 GST DEPARTMENT IS ASKING ME TO PAY PENALTY OF 15 PERCENT AND 1.5 PERCENT INTERSET PER MONTH FOR THIS INVOICE. WHILE I HAVE ITC FOR 15 LAC SINCE DEC 2022. SO JUST TELL ME DO I NEED TO PAY INTERSET AND PENALTY
Ans.
Penalty is not payable as tax was voluntarily paid by the assesee. Interest is payable irrespective of balance in e-credit ledger.
Q. If a unregistered customer sold his old gold to registered jeweller then jeweller has to pay GST RCM on old jewellery or not?
Ans.
Since there is no such notification on the applicability of the RCM, thereby the it’s not applicable
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.
