Q. 454 Sir, To set off Negative Liability , I voluntarily increased the tax due in CMP 08 for 21.22. While Return GSTR 4 column 6 under reconciliation part shows , an error that outward supply not tally with tax due shown. But return could be filed with late fee 2000. A ticket was raised in the grievance cell and it directed to file the GSTR 4. Pl clarify that Whether the error message in GSTR4 has Any impact in Assessment in future ?

Ans. You are required to write to the jurisdictional officer of the difficulties faced in terms of negative liability. It looks like you have paid extra taxes against the liability. You can take a refund of the same. Moreover, if there is no under payment of tax then you may not get any trouble in future.

Q. 453 We are wholeseller of reday made garments i want to know GST percentage charges and GST notice are showing in my GST portal ?

Ans. “Other garments, Knitted or crocheted of cotton” is chargeable at the rate of 12% GST. You are required to prepare a reply against the notice received by you on the GST portal.

Q. 452 what is the GST applicability on renting of property to an embassy ?

Ans. Notification No. 11/2017- CTR provides rate of tax on supply of services under CGST Act. As per the notification, rental or leasing services of commercial property is chargeable at the rate of 18%. You are required to charge GST at the rate of 18% to an embassy. Further, under section 55 of the CGST Act, the entities having Unique Identification Number (UINs) are given a special status under the CGST Act as these are not covered under the definition of registered person. These entities have been granted UINs to enable them to claim refund of GST paid on inward supplies of goods or services or both received by them. Conditions for claiming refund by UIN agencies In terms of rule 95 of the CGST Rules, the refund of tax paid by the applicant shall be available, if – (a) The inward supplies of goods or services or both were received from a registered person against a tax invoice. (b) Name and GSTIN or UIN of the applicant is mentioned in the tax invoice; and (c) Such other restrictions or conditions as may be specified in the notification are satisfied. In this regard, notification no. 16/2017 – central tax (rate)/ notification no. 13/2017-integrated tax (rate)/ notification no. 16/2017-union territory tax (rate), all dated 28.06.2017, has prescribed conditions for refunds by UIN agencies.