Disclaimer : The reply to query given by Lawcrux Team is an opinion of team there may be different opinion of different expert The team is not responsible for any legal issues if arises  on the basis of opinion given above.

Question 110 Where to show supply from SEZ to DTA in GSTR-1

Question 109 How to adjust excess tax paid in GSTR-3B

Question 108 Representation of travel agent invoice in GSTR-1/3B

Question 107 Whether IGST paid on advance received can be adjusted against IGST on outward supplies only or can also be adjusted with CGST an SGST liability on outward supplies

Question 106 Composition dealer has not filed Annual Return for the period 2017-18

Question 105 Purchase details to be mentioned in GSTR-4

Question 104 Refund in respect of export made without filing of LUT

Question 103 Due dates of returns along with the notifications

Question 102 Due date for filing GSTR-3B for Apr-20 and calculation of interest.

Question 101 Treatment in GSTR3B of the value of credit notes exceeds the value of outward supply

Question 100 Supplies of different tax rate entered as same rate in GTSR1

Question 99 ITC of IGST paid on import through challan generated as ICEGATE

Question 98 Payment of tax under wrong head

Question 97 Excess ITC claimed in GSTR3B

Question 96 Amendment in GSTR1 of March 2019 in respect of invoices of 2017-18

Question 95 Invoice not booked in books of accounts

Question 94 Filing of GSTR9A for composite dealer without purchase details

Question 93 Column in GSTR1 & GSTR3B to mention outward services by service provider of GTA

Question 92 ITC not claimed in GSTR3B

Question 91 IGST paid on import not claimed as ITC

Question 90 Excess ITC claimed in GSTR3B

Question 89 Error in filing GSTR-1 in respect of export to SEZ

Question 88 Tax deposited two times, once on advance money & again on total bill amount

Question 87 Courses of action/correction for claiming of wrong IGST on import

Question 86 Inter state supply shown as intra state supply while filing GSTR3B

Question 85 ITC claimed under wrong head

Question 84 Treatment in GSTR3B of the value of credit notes exceeds the value of outward supply

Question 83 ITC taken two times once in GSTR3B & again in Tran-1

Question 82 Debit note entered in GSTR1 instead of credit note

Question 81 Sale invoice & credit note not accepted by the buyer

Question 80 Credit notes in GSTR1 wrongly entered

Question 79 Amendment in relation to B2B & B2C supply in GSTR1

Question 78 Treatment of high sea sales in GST returns

Question 77 Optional facility for quarterly filing of return for taxpayers having turnover below Rs. 5 Crores

Question 76 ITC claimed in one unit but invoice raised in the name of another unit which is under same registration number

Question 75 Errors showing in BRC details while filing RFD-01A statement 3 excel utility

Question 74 Counterparty status in GSTR-2A

Question 73 Recording of B2C sales returns in GSTR1

Question 72 Rectification of mistake in GSTR3B related to under or over reported of turnover

Question 71 Rental income not shown in GSTR1

Question 70 Interest in case of late filing of GSTR3B

Question 69 Approval of refund is not supporting on GST portal

Question 68 ITC taken but not reflected in GSTR2A

Question 67 Details of credit notes in GSTR1

Question 66 Last date of filing GSTR1 for quarter ending January- March 2018

Question 65 Applicability of GSTR2 on GST Portal

Question 64 Sale invoice of march not shown in return

Question 63 Payment of tax under RCM which was not paid earlier

Question 62 Bill of Export for Export to Nepal

Question 61 Accounting treatment for invoices on which payment is pending but tax deposited

Question 60 Column in GST return for supply made to merchant exporter

Question 59 GST sales are under reported in march month

Question 58 Application for refund in case of export of services

Question 57  Sales are recorded as nil in GSTR3B

Question 56 ITC excess claimed in GSTR3B

Question 55 Treatment in GST returns for procuring of goods from foreign country and supply to another country without bringing to India

Question 54 Amendment in relation to outward taxable supply in GSTR1

Question 53 Filing of GSTR1 for transporter

Question 52 ITC excess claimed in GSTR3B

Question 51 ITC on invoice received after filing GSTR3B

Question 50 ITC on invoice received after filing GSTR3B

Question 49 Difference in tax payable as per GSTR1 & GSTR3B

Question 48 GSTIN wise aggregate turnover to be recorded in GSTR-1 for the month of April 2018

Question 47 ITC excess claimed in GSTR3B

Question 46 Mistakes in filing GSTR1 & GSTR3B

Question 45 Mistakes in filing GSTR3B

Question 44 Previous year turnover & turnover of quarter April to June 2017 is not filed in GSTR1 of April 2018

Question 43 Interest in case of late filing of GSTR3B

Question 42 Rental income not shown in GSTR1

Question 41 Mistakes in GSTR3B of previous year to be corrected in current year

Question 40 Due date of GSTR1 for May 2018

Question 39 Supply made to EOU in GST return

Question 38 Adjustment related to inputs tax wrong claimed or not claimed

Question 37 Cancellation of registration

Question 36 Mistake in filing of GSTR1

Question 35 Format of GSTR-9C i.e. Audit Report

Question 34 Excess claim of SGST in Tran-1

Question 33 Last date of filing of Tran-2

Question 32 Treatment in GSTR3B of the value of credit notes exceeds the value of outward supply

Question 31 Treatment in GSTR3B of the value of credit notes exceeds the value of outward supply

Question 30 Mistake in filing of GSTR3B

Question 29 GST not paid on rent

Question 28 Mistake in filing of Tran-1

Question 27 Non filing of Tran-1 upto due date

Question 26 Mistake in filing of GSTR1

Question 25 Mistake in filing of GSTR1

Question 24 Amendment in relation to outward taxable supply in GSTR1

Question 23 IGST paid on export is not mentioned in GSTR3B

Question 22 Filing of GST return in case of transporter

Question 21 Treatment in GSTR3B of the value of credit notes exceeds the value of outward supply

Question 20 Sales return after filing of GST return

Question 19 Hotel providing services to registered person of another state

Question 18 Migration from VAT as regular dealer to GST as Composition Dealer.

Question 17 Furnishing of details of stock held on 30.06.2017

Question 16 Difference in purchase quantity & sale quantity

Question 15 Details of documents to be reported in GSTR1

Question 14 In monthly option to file return forgot to file August return

Question 13

Question 12 Column in GSTR1 to mention outward services by service provider of GTA

Question 11 Portal related error

Question 10 Export sales shown as local sales in GSTR3B

Question 9 Change in option selected for quarterly filing of return

Question 8 Last date of filing of Tran-1

Question 7 Conversion from composition dealer to regular dealer

Question 6 Quarterly payment of GST and quarterly filing of returns in terms of Notification no. 40/2017-Central Tax

Question 5 Requirement to file GSTR 3B of October 2017 by the person having turnover below 1.5 crore

Question 4 Requirement to file GSTR 3B of October 2017 by the person having turnover below 1.5 crore

Question 3 Column in GSTR1 & GSTR3B to mention outward services by service provider of GTA

Question 2 Column in GSTR3B to mention outward services by service provider of GTA

Question 1 Details of RCM in GSTR3B