Q. 188 What is an actionable claim under GST ?

Ans. As per GST Act, an actionable claim, is a claim to any debt, other than a debt secured by mortgage of immovable property or by hypothecation or pledge of movable property, or to any beneficial interest in movable property not in the possession, either actual or constructive, of the claimant, which the Civil Courts recognize as affording grounds for relief, whether such debt or beneficial interest be existent, accruing, conditional or contingent. The definition is not directly given under GST and is taken from Transfer of property Act.

Q. 187 If some one providing services as a freelancer to other countries like usa . Services related to it sector is gst registration required for that type of people ?

Ans. In terms of section 24 of the CGST ACT, registration requirements in the case of a freelancer is if the value of export of services provided in a financial year exceeds INR 20 lakhs or the above services fall under the term of Online Information and Database Access and Retrieval services (OIDAR services*). Some examples of OIDAR services are online gaming, cloud services, online supplies of digital content, advertising on the internet, and digital data storage. 

Q. 186 My client declared Rs.57 lakhs excess sales in GSTR-3B of October 2021. It is happened in the following way. Until September 2021, he filed quarterly return of GSTR-3B. While filing GSTR-1 foir Quarter2 from July to sept 2021, their B2C sales have been under declared to teh extent of Rs.57 lakhs. But, they showed in September 2021 GSTR-3B. From October onwards, they filed month wise. While filing GSTR-1 of October 2021 month, they amended the B2C sales of September 2021. After making the amendment, the sale of September is correctly reported in GSTR-1 by including Rs.57 lakhs. While filing GSTR-3B of October 2021, the total sales including the amended sales were auto populated and included in such sales. The output tax @ 5% is also arrived automatically. The client has not verified the earlier return and filed the October GSTR-3B as it is shown. One more interesting point is my client is having more input credit during that year. Ultimately, the sales during the year 2021-22 shown excess of Rs.57 lakhs in GSTR-3B. How can this can be reduced the sales and Out tax from GSTR-3B? Can we reduce the amount of Rs. 57 lakhs from the sales of next month's GSTR-3B, if the total sales are more than Rs.57 lakhs for August 2022? Please advise the solution to this problem.

Ans.In the above-mentioned case, no amendment is required in FORM GSTR-1 as the missing details have been included in the return. However, discrepancies still lies in FORM GSTR-3B as it still includes excess sales of INR 57 lakhs It can be resolved as, either you can adjust tax liability in succeeding FORM GSTR-3B or can proceed under refund for “excess payment of tax”.