Ques: 877: We applied for GST refund on Export of Goods without tax on LUT for financial year 2022-2023. Total turnover as per Audit report is 1,48,75661, while turnover as per GST 3B return is 1,21,50,661. The taxpayer forgot to mention 2725000 in June 2022 gst return. Taxpayer filed nill return for June 2022 period. Further this error was not corrected in any future returns. Now GST department issued notice in From RFD-08 for clarifications and asked to furnish a indemnity bond. Please provide guidance to resolve the same.

Ans: There is no tax liability if entire turnover is export of goods under LUT. Export turnover can be substantiated through other documents e.g. shipping bill.

Ques:876: My client is providing gaming service through google USA.Customer is mostly outside india.Google USA keep 20% commission on this service. On 20@ commission gst on import of service is applicable? However customer base is more then 90% outside India.
and we are not import any service but they deduct 20% commission and pay rest 80% of the sale amount.

Ans: Since we are paying server hosting charges the same will be taxable under GST and import of service provisions will be applicable. In case you consult some professional to review agreement of possibility there are chances that activity may not attract GST. For that someone need to read the agreement in detail

Question: 875 Assessee claimed extra ITC in F.Y 2019-20 of Rupees 51000 (CGST) AND 51000 (SGST) respectively.
Now GST department has raised the demand of abovementioned ITC, we have already amount in credit ledger , can we adjust such demand by reversing the ITC from Credit ledger

Ans: Yes that allowed. There is no requirement to pay in cash. Interest Wilbur applicable if such credit was utilised also