Q. 467 IN TABLE 8A CREDIT OF CGST AND SGST OF A PARTUCULAR INVOICE IS DUE TO WONG GSTN ENTERED BY COUNTER PARTY. IN OTHER WORDS THAT INVOVE DOEST NOT BELONG TO PERSON WHO IS FILING GSTR-9. DUE TO MISTAKE OF THIRD PARTY AMOUNT APPEARING IN 8D. WHERE TO SHOW SUCH AMOUNT? WHETHER IN 8E OR 8F OR NOWHERE ?

Ans. In the above case, you can keep the difference as it is. And choose not to show it in 8E or 8F. If it is a major difference, you can attach the same in pdf format.

Q. 465 Figures showing in Table 10,11,12,13 of GSTR 9 for FY 20-21 – How to report in GSTR 9 of FY 21-22 ?

Ans. Table 10 &11- For FY 2021-22, details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of [April, 2022 to October, 2022 filed upto 30th November, 2022] shall be declared here. Table 12- For FY 2021-22, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of [April, 2022 to October, 2022 upto 30th November, 2022] shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.] Table 13- For FY 2021-22, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of [April, 2022 to October, 2022 upto 30th November, 2022] shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2021-22 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2022-23, the details of such ITC reclaimed shall be furnished in the annual return for FY 2022-23.

Q. 464 What is the applicable GST rate on standalone outdoor catering services in following cases:- 1. on service provider premises 2. on service receiver premises ?

Ans.