Q. 599 Recently GST Dept is auditing the 2017-18, 2018-19 and 2019-20 accounts and disallowing the ITC not uploaded by the supplier or uploaded by supplier but has not declared in 3B i.e., has not discharged his liability as declared. As a buyer how can I ensure he has declared tax in 3B as declared in his GSTR 1. He would have delared more in GSTR 1 and less in 3B. Is there any case law on these.

Ans. You can visit the following link: https://taxo.online/judicial-pronouncements-category/?category=526 

Q. 598 Composition dealer Sales turnover rs:25 lacs quater October to December -22 as per books Sales turnover declared rs:20 lacs show in CMP -08 return oct-dec-22 quarter Question: Dealer difference turnover rs:5 lacs 1.drc-03 challan pay for oct-dec-22 quarter Or 2.next quarter January – march-23 show Or 3.annual returns Gstr-4 f.y.22-23 correct procedure ?

Ans. You can declare it in next return and pay it along with interest.

Q. 597 A registered entity has taken a commercial property on rent from an unregistered person . Do we need to pay GST on RCM basis as it's a commercial property & not a residential one ?

Ans. RCM not required to be paid