Ques: We are filing GST-TDS returns on behalf of a Govt Department. In the June 2023 return , our staff wrongly lifted A instead of B contractor and uploaded the return. only yesterday the Department staff informed us about the mistake. on enquiry we found that the wrong contractor A, Accepted in his portal, but so far they have not utilized he credit. Now we dont know how to correct the same and how to amend the same to give credit to the contractor-B. Since A has accepted we dont know how to proceed. Please give your opinion on how to proceed in this case.

Ans: In case, A has accepted the credit, in that case the same is being reflected in A’s electronic credit ledger.  In this situation, you are required to connect with A for recovery of such TDS amount since refund of such credited TDS is not possible under provisions of GST law.

Ques: My client turnover is Rs.3,19,17,000.00 approx. for the financial year 2018-19 and Client has not filed GSTR 9 for the same year. My query is GST Officer can send notice or demand for GSTR 9 not filing and what is last date of notice against GSTR 9. can I file GSTR 9 without penalty.

Ans: The last date for issuance of notice for FY 2018-19 was 31 Jan 2024, hence the tax authorities cannot issue notice for non-filing of GSTR 9

Further, GSTR 9 for the FY 2018-19 can be filed today without payment of penalty however applicable late fees is required to be paid at the time of filing of GSTR 9.

Ques: My Manufacturing unit situated at “A” point. My Warehouse is at “B” point within the state. Both places are registered under GST. Due to high manufacturing and slow sales no place to store goods at B. we want to take one temporary ware house nearby point B, named “C”. We want to use “C” as transit warehouse place for only 15 days. Should be needed to add in registration for “C”. If Not, how to prepare E way bill in a case where goods warehouse for less than 5 days at point C than stored at point B

Ans: Yes it is compulsory to get added the same as additional place of business