Q. 358 My client deposit excess tax through DRC-03. Can we claim refund of excess tax or refund of DRC- 03 ?

Ans. As per section 54 read with rule 89 of the CGST Act, excess payment of tax can be claimed as refund. You are required to make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. 

Q. 357 Sir, what is the gst rate on construction of single residential unit where the land belongs to the owner and only construction work is carried out by the contractor. Is it 12% with ITC or 18% with ITC ?

Ans. The construction services of single dwelling, services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex is nil rated. However, other construction services of single dwelling residential buildings are chargeable at the rate of 18% with ITC. In the given case, if it is a case of pure labour contracts of a single residential unit otherwise than as a part of residential complex then it is nil rated else 18% tax to be levied.

Q. 356 Sir Request to clarify that we did merchant export with .1% gst payment but wrongly filed in gstr1 under export. Now the customer has informed that the relveant invoice copies are not reflected 2b. What is the procedure to be rectify the same ?

Ans. In terms of GSTR-1, if incorrect information furnished in earlier tax periods, then you can issue debit/credit notes or amendments can be made in Table 9 of GSTR-1.