Ques: Respected Sir, In one of the cases, the department issued an order under section 74 for the 3b-2a difference and non-deposit of tax reflected in 26as due to the supplier’s delay in filling out the form. Can this order be converted to 73 by 75(2)? The department says that as a notice for 74 was issued after the limitation of 73 notice, it cannot be converted, though there are no elements of section 74 in the case.please provide your inputs on the above .Can interest penalty waiver for year 18-19 be applied if it is converted to 73 as per notification 21/2024.

Ans: There are many judgement in service tax regime that basis on 26AS department cannot invoke section 74 or extended period. Use those judgement to argue. At least on higher forum u will get the relief

Ques: There is a restaurant that is currently paying GST at 5% under the composition scheme. They have now started collecting an additional service charge at 10% from the customers.

We seek your clarification on the applicable rate of GST on this service charge. Should the service charge also be taxed at 5% under the composition scheme, or will it attract GST at 18%, considering it may not fall under the scope of the composition levy?

Also, please confirm whether this service charge would be considered part of a composite supply with the principal supply being food/beverages.

Ans: Since it’s bundled service that will attract rate of tax under composition services

Ques: I raised an invoice in feb 2025 which has not been filed in GSTR-1 of Feb and March and tds has been deducted on that invoice in 2024-25.
So can we file such invoice in April 2025 GSTR-1 return and can claim tds in f.y. 2024-25.
Invoice details:
Taxable value 250000
GST 45000 not reflected in GSTR-1 of Feb & March 2025
TDS 25000 deducted in Q-4 2024-25
What are the implications of GST in this case, and now what should be better suggestion to resolve this issue in current time period.

Ans: Better to declare the same and do compliance of TDS also to save interest and penalty provisions