Q. 554 My client runs a supermarket that deals in numerous kinds of goods. With an annual revenue of more than Rs. 25 crore, the company is entirely B2C. It is extremely difficult for them to maintain HSN-based entries, and they are unable to show an HSN-based summary of outward supplies in GSTR-1 column 12. They never listed HSN in their monthly returns. Now, things are getting in order. Can he include an HSN-by-HSN summary of all such sales since April in the current month's return? 

Ans. Yes, you can proceed.

Q. 553 The vendor sent the goods on the last day of the month(say 31-12-2022) but we received the goods on 05-01-2023. The vendor has filed /declared the said invoice in the GSTR1 for Dec 22 and the said invoice is appearing in the GSTR 2B. so can we take the ITC in GSTR3B while filing Dec 2022?

Ans. Subject to fulfillment of conditions mentioned in section 16, as goods are received in January month you can take ITC in January month. 

Q. 552 Have filed GSTR 9 for fin year 2018-19 & 2019-20 with late fees , but not filed GSTR 9C . Will there be separate late fees for GSTR 9C ?

Ans. No late fees to be paid for GSTR-9C.