Ques: We have received notice related to F.Y. 2018-19 for ITC mismatch b/w 2A and 3B . Since later 2A updated and ITC matched. Despite We Replied to the notice Still They Issued ORDER u/s 73 (Dated 30-04-2024).
Can we file Rectification of Order under Notification 22/2024 for the above case ?

Ans: Yes one should file the rectification application and at the same time file appeal also to avoid time barring issue

Ques: If one invoice is issued and reported in GST returns. next month for the same invoice credit note is issued but due to no tax liability in the respective head from next month, we are unable to report the credit note in GSTR3B. Any suggestion how to report to reduce tax liability or any refund if possible.
Please provide detailed solution in both the cases , how to report negative balance in GSTR3B and how will it be adjusted against Tax liability or how to file refund

Ans: In case you are not able to report or adjust the credit note in subsequent month GST returns, the taxpayer can adjust the same in subsequent period GST returns.

Ques: Taxablity on service by regitered GTA (Forrward charge) to another registered GTA

Ans: In case of services provided for hiring of truck to GTA by a truck owner then there is no GST. Pls ensure that it’s hire of truck as consignment note will be issued by one GTA only.