Q. 754 ITC in GSTR3B IS CLAIMED excess above AGAINST GSTR2B (2017-2018) How to reply the notice under section 73(5). which is issued by the GST officer. the amount which is excess how can be set off now. it is below 5 lakh.

Ans. In case the difference is upto Rs. 5 lakhs, the declaration of supplier is required to be submitted to the effect that said supplies have actually been made by him to the said registered person and the tax on said supplies has been paid by the said supplier in his return in FORM GSTR 3B. Moreover, you can refer to Circular No. 183/15/2022-GST.

Q. 753 What is ASMT under GST? How ASMT related to Taxpayer and What steps taxpayer must take towards it? 

Ans. These are scrutiny notices issued by the department in order to get a response from the registered person regarding the discrepancies found in returns. Taxpayers are required to prepare and send replies against the notices issued.

Q. 752 one of our client deals in sale and purchase of printer, laptop, tft's etc. He has taken installation services amounting to Rs. 500000 from unregistered dealer, is he laible to pay gst on RCM? 

Ans. It is not covered under RCM.