Solved Queries
Question: 874 CGST & SGST CLAIM INSTEAD OF IGST WHAT WILL BE ITS TREATMENT AND HOW TO FILE APPEAL
Ans: One has to file appeal to get adjusted. As per latest decision that will not be allowed but u can save interest liability for the same
Question: 873 COMPOSITION ANNUAL RETURN – GSTR 4 YEARWISE LATE FEES
Ans: This is to update you that in the initial phases of GST i.e. FY 2017-18 and FY 2018-19, GSTR 4 is required to be file on a quarterly basis and from FY 2019-20 onwards, GSTR 4 is required to be filed on annual basis for Composition dealers.
please refer below year wise late fees for GSTR 4 from 2019-20 onwards
| FY | Due Date | Extended Due Date | Late fees |
| 2019-20 | 30-Apr-20 | 31-Oct-20 | Late fees for delay in filing of GSTR 4 is as below:
In case of Nil tax liability – INR 20 per day (C+S) maximum of INR 10,000 (C+S) [INR 500 (C+S) from 2021-22 onwards] In other cases – INR 50 per day (C+S) maximum of INR 10,000 (C+S) [INR 2000 (C+S) from 2021-22 onwards] |
| 2020-21 | 30-Apr-21 | 31-Jul-21 | |
| 2021-22 | 30-Apr-22 | 30-Apr-22 | |
| 2022-23 | 30-Apr-23 | 30-Apr-23 | |
| 2023-24 | 30-Apr-24 | 30-Apr-24 |
Question: 872 Dear team, please resolve my query that I have taken input of IGST , equally in SGST & CGST while filing gst return for the f.y. 2018-19, now demand has been raised by the department, now in case what should I do, please suggest.
Ans: One has to pay CGST and SGST again without interest and claim refund of wrong tax paid earlier. First you should contest for auto ahldjustement and after rejection, your relevant date will be changed to current date so that refund don’t become time barred
