Complicated questions regarding taxation under GST Act

-Sales Tax: Soham Mashruwala

The tax legislation behind bringing in the GST law should be met at every stage so that the dream of a single state tax could be achieved. There is a very strict provision in the GST Act for taking Varashakh Mazar. The government is playing the drums to make everything online. And on the other hand insists for the original copy of the original bill. If the tax has been paid, the form has been filed, the supply has been received, the compensation has been paid within the stipulated time but there is no original copy of the bill and if there is a digital copy, there is a danger of breaking the tax claim. Today's article discusses the issue of inheritance. It is important to note that if there is any tax arrears for the financial year 20-21, there is a last chance to ask for a return in the month of September, 2021.

Even if there is no e-way bill, if there is a bill, will there be a tax deduction?

As per Section 13 (2) (b) of the CGST Act, an important condition for incurring tax is that the registered person should have received supply of goods or services or both. The e-way bill is an important piece of evidence to prove the movement of goods. Provision has been made for constructive possession under the CGST Act. Under which the title of the goods can be transferred to the person as per tax invoice or delivery currency. This provision is very important. Due to which, if there is no e-way bill, the tax branch cannot be denied on its basis only. In addition, on the basis of other provisions of section 13, the claim of the shareholder has to be allowed. The e-way bill is not included in the document to be sought for tax deduction under Rule 3.

Get GST from another state?

As a result of hollow futures of one state one tax, the supplier can get the tax of the same state in which he is registered. For example, a person registered in Gujarat cannot inherit the CGST SGST of the State of Rajasthan.

Error filling GSTR1

There is no provision to revise the forms under GST Act. The GST portal has been created so that once a bill has been amended, it cannot be changed again. In addition, changes to the GSTR1 form are allowed from the end of the financial year until next September. If for some reason this amendment remains to be made and the trader's supplier's bills do not appear in GSTR 1A, will the tax deduction be waived or not? In this case, Rule 3 (3) breaks the waist of the trader. According to the existing GST portal system, a trader cannot incur taxes until the bill appears in GSTR 2B. This rule is baseless. This is because in section 12 (2) (c) the tax has to be determined subject to the conditions of section 21/2A of the GST Act. Due to this provision, it is strongly suggested that the supplier should pay tax. Today you have to fill GSTR 3B form to pay tax on dangerous GST portal. Now if the supplier has shown the bill with the trader in the box showing the transaction with the non-registered person instead of the box showing the deal with the registered person, it is natural that this bill does not appear in GSTR 2A. The adoption of Rule 3 (2) is a blow to this Bill but as per Section 41/2, the taxable portion of this Bill is recoverable. In this regard, an order should be issued to annul Rule 3 (2) on an immediate basis.