Q. 711 Can we Revise GSTR-3B (Quaterly Return) for the FY 2022-23 Q4, as we have to Update some data in GSTR-3B but mistakenly filed as NIL, So can we Revise or Ammend GSTR-3B ?

Ans. GSTR-3B cannot be revised, you are required to include details in next GSTR-3B.

Q. 710 One of our client takes parking areas from municipal corporation on lease and then charges parking fee from consumers of parking area, do our client need to charge GST from consumers and are they liable to take GST registration?

Ans. Yes GST will be applicable.

Q. 709 The client has its usual place of residence in Maharastra State. And he owns a residential property in GOA state. Now the client wants to lease its residential property situated in GOA. Query: from which state the client shall take GST Registration? MAHARASTRA OR GOA?

Ans. If there is no other business activity than leasing residential property, then no requirement for GST registration.