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

Q. 596 Remittance against Export of Goods has not received even after 18 months . What shall be the consequences ?

Ans. GST refund may not be available.