Q. 333 The dealer has filed and regularise all the GST return for the financial year 2018-19 on March 2020. during the process of filing the return he has claimed GST on inward supply during the respective months. is it allowed. is there any case law which support us to win the case since assesseeing officer disallowing ITC ?

Ans. A Registered person is not entitled to take ITC pertaining to 2018-19 after the due date of furnishing GSTR 3B of Sep,19 or Annual return, whichever is earlier as per section 16(4). Therefore, any wrongly availed ITC after the prescribed period is required to be reversed with Interest u/s 50(3). 

Q. 332 Please answer that can we worked as a GTA services and are we eligible for all the exemption provided to GTA because we provide services on 5% Rcm as well as 18 % Taxable services. please clarify that if we are eligible for e invoicing as per Turnover then are we Covered under GTA because (as notified in the CBIC NOTIFICATION NO. 13/2020- CENTRAL TAX) GTA SERVICE/ transportation services as per notification are exempted irrespective of the turnover . so please clarify that are we covered under GTA services or not ?? how can we proceed to it ?

Ans. Yes, you have to implement e-invoicing if your turnover exceeds rs. 10 Crore in total.

Q. 331 Sir, A registered composition scheme dealer sales of goods turnover rs:52 lacs only show in gstr-4 annual return in f.y.21-22 .but dealer sales turnover (increased sales turnover stock variation adjustment purpose)rs:60 lacs and commercial rent income rs:1,20,000/- show in income tax returns f.y.21-22. Question: Dealer increase sales of goods turnover rs:8 lacs and commercial rent income tax pay and gst returns show procedure in f.y.21-22 ?

Ans. Turnover on which tax is not paid earlier may be paid by DRC-03.