Q. 494 MY QUERY OUR GST REGISTRATION IN HARYANA I AM DOING A WORK CONTRACTOR SUPPLIER WE HAVE A RECEIVED A WORK ORDER IN OTHER STATE LIKE RAJASTHAN THOSE VALUE APPROX MATE 01 CRORE WHEN WE HAVE REQUIRED GST REGISTRATION IN OTHER STATE ?

Ans. In the above case, you are required to take GST registration in the state of Rajasthan. 

Q. 493 One of my client sold land and building during the year 21-22. But he has not declared it under exempt sale in gstr 1. But declared in it returns. Is it necessary to declare in gstr 9 as exempt sales ?

Ans. In the above case, you are required to disclose the same in GSTR-9.

Q. 492 When you purchase material from the company from inter state supply .The material which comes to us using the transport . But the transporter is not using the bilti or any gst number , Then Our liability to submit the tax on the reverse charge arises. What proceudre do i need to follow when filing GSTR-1 and 3B . If possible can we correct the same in GSTR-9 ?

Ans. You are required to pay taxes under the reverse charge mechanism at the rate of 5% without input tax credit. Yes, you can correct the same in GSTR-9 and the payment to be made along with interest through DRC-03.