Q. 325 My Client is a Composition Dealer and has not filed GSTR 4 for FY 2021-22. In the last Quarter the Turnover has been exceeded by the threshold limit of Rs. 1.50 Cr. on 02/01/2022 and he has not applied for ‘Withdrawal from Composition Scheme’ within 7 days from the effective date i.e. before 08/01/2022. The Composition Return in CMP 08 for 3rd and 4th Quarter were uploaded on 09/08/22 and 14/10/22 respectively.
Now the system is not permitting to file GSTR 4 as the turnover has exceeded the limit and is also not permitting to file Form CMP 04 to opt out of Composition Scheme. Please guide us in this regard.

Ans. You have to file a grievance on the GST Portal.

Q. 324 One of my clients took tran 1 credit in gstr 3b of march month in 2019 and utilised it and now govt opened the portal to file it and now the department is demanding interest on that utilised credit but that credit was our vested right why we will pay interest on our credit which was already lying with the govt.

Ans. Transactional credit cannot be claimed in FORM GSTR-3B. Registered person who is eligible to take credit shall declare in Tran-1 form. If you have claimed ITC in GSTr-3b then the department is right in demanding Interest.

Q. 323 As per new amendment online platforms like zomato,swiggy need to deduct 5% gst and no tcs.Whether the same turnover has to be declared by the assessee in his gst?

Ans. The registered person who is making supply through E-commerce is required require to report such supplies in Table 3.1.1.ii in Gstr-3b.