Ques: Sir, for Mar-2018 (FY 2017-18) Mr X is having ITC of Rs 100000 each of CGST + SGST against an invoice raised by Mr Y. X filed his GSTR-3B in time in Apr-18 claimed and utilized the ITC on the basis of invoice. Mr Y did not filed his the GSTR-1 of Mar-18 till Nov-2021. This resulted in updating GSTR-2A of Mr X with the transaction as uploaded by Mr Y but since the GSTR-1 was filed late the same transaction was not updated in Table-8A. Now the Department is asking Mr X to reverse the tax. Now, (1) is it possible to issue Ledger Confirmation pursuant to Circular No 183/15/2022 dated 27-Dec-22 or it will be declined by department since the entry is available in GSTR-2A as late filer dealer? (2) Will it make any difference if Y filed the GSTR-3B in time and missed the GSTR-1 filing dates? It is resulting in collection of tax twice once from Mr Y and again in form of reversal by Mr X.

Ans: Law says that tax has be paid by supplier and no where mention that at due date. Accordingly there are many judgement)available in Taxo case laws wherein High Courts decided that for supplier Daleyed payments buyer will not suffer. Use those judgement and contest your case

Ques: We own a hotel and provide accommodation services to guests booking through foreign travel agents like Agoda and Booking.com. Agoda collects payments directly from customers, deducts its commission, and remits the balance to us, while invoices are issued in the customer’s name, but Agoda is debited in our books. For Booking.com, we receive payments directly from customers, and Booking.com raises a monthly bill for its commission, which we pay.
Query:
1. Do Agoda and Booking.com services qualify as “intermediary services” under Section 2(13) of the IGST Act?
2. Will GST under RCM apply to the commission paid to these agents?
3. Alternatively, do these services fall under Section 13(4) as directly relating to “immovable property,” where place of supply would be held place where immovable property is situated?

Ans: They will be intermediary services and falls under commission agent category for which all compliances need to fulfill

Ques: A private ltd company having main object of building and operating warehouses on rent is building a new ware house. Is it eligible to claim ITC on construction of warehouse as supreme court has referred to Warehouse as a Plant in case of a warehousing corporation. Kindly advise, as ITC involced in construction is significant.

Ans: In this regard, kindly note that the GST Council in its 55th meeting has proposed to retrospectively amend the GST law to restrict ITC on construction services. The amendment necessarily overturns said the judgment of the Supreme Court.