Q. 134 We have deducted credit in sales.we should not .Now how we will rectify this our ITC available ?

Ans. In the above case, if tax payment got reduced due to adjustment of credit notes in the GST returns, then you can make more tax payment in succeeding returns. 

Q. 133 What is the gst rate for sarees ?

Ans. GST rate on sarees to be levied at the rate of 5% (2.5% CGST, 2.5% SGST)

Q. 132 Due to technical error of GST site we could not file GSTR 3B on time for the said period. Error was TRAN 1 was not flowing in the GSTR 3B returns. Subsequently the error was corrected by the department in the month of Nov 2017. Immediately the returns were filed. The payments pertaining to the period were made on time. The default was only not filing of the return due to the technical issues of the department. Now the department has sent a notice to pay the interest of for the delayed period. Please suggest us if any supporting case laws in this regard is available with you ?

Ans. In the above case, as payments of tax have been made on time but, GSTR-3B could not be filed on time due to technical glitches, and as informed by you that tax authorities are charging interest for the said delay in filing GSTR-3B. It is informed that Hon’ble High Court of Gujarat while dealing with the similar issue held as under: –

M/s Vishnu Aroma Pouching Pvt. Ltd v/s Gujarat High Court Conclusion of the case law: Depositing of tax in credit ledger is at par with paying tax. The petitioner got relieved from payment of interest on late filing of GSTR-3B considering that the tax amount was duly discharged by depositing the tax in the credit ledger.

If required, refer to the above case law.