Ques: How to find the actual itc availed for the year from the tables of GSTR9 ?
Which tables to be added and which to be deducted?

Ans: ITC availed in books of accounts for the F.Y. is disclosed under Table 12A of GSTR-9C.

Ques: Hi Can you help me with Case law under GST on Revenue Neutrility especially incase of wrong availment to ITC. There has been no tax evasion and no impact on revenue. All taxes are paid to government, Only a clerical error in availing wrong ITC.

Ans: Pls guide how it’s a revenue neutral based on which we will try to find the judgement

Ques: RCM on freight is applicable on Exempted items Food Grain. If Yes or No, Kindly provide the Ruling or circular or any other documents.

Ans: There is exemption for GTA services related to agricultural produce, so no RCM