In case a B2B customer’s GSTIN is suspended/cancelled, the supplier is getting error message while filing GSTR-1. In such a situation, the undernoted procedures are being followed by different persons :
a) Report the concerned invoice(s) as B2C ; or
b) Ignore the concerned invoice(s) while filing GSTR-1 and take it in the month in which the customers GSTIN is active again.

Which is the correct procedure to be followed ?

Again, in case of option (a), (which I personally think would be the correct option, as otherwise there would be a mismatch in GSTR 3B & GSTR-1) can the B2C sale be later amended to B2B Sale. If yes, what is the procedure?

As we were able to prepare companies financials via Tally ERP, no such options seems to be there in Tally Prime or may be I am unaware. Please guide on urgent basis as due dates approaching for the finalization of companies account.

I have been doing accounting and tax profession with Tally prime latest version. . Now I take tally data from a company for the month of April’2021 for GST filing and I have altered some entries and then file GSTR and the altered data is in my system.. Next month I have take the data for the month of May’2021 (01/04/2021-31/05/2021) for GST filing. Can I import May’2021 data only to my system with April’2021 data.
If It is possible pl. explain how to import.

I am a clearing and forwarding agent. While clearing import containers some of these are not cleared due to some duty variance. So the containers were stored in port yard and my supplier raise a invoice yard rent with GST in favor of me (in the name of clearing and forwarding agent) on Feb;2021. In the same time I raised a tax bill for my customer but they requested me to raise bill after cleared the continers. Now I cleared the containers on 01/06/2021 and I raise tax invoice with GST. can I adjust Feb 2021 ITC 1 against the service raised by me now and what is the time limit to avail the ITC.

1. While viewing a Ledger in Columnar (F8) format and when we select another ledger by pressing F4, the new ledger is not displayed properly. The bug should be fixed. (This issue is not found in Tally ERP)

2. At present Ledger wise transaction summary is not provided. It will be useful for analysis. (eg. party wise summary for a particular purchase ledger (say garment purchases account) to analyse in a single stroke from whom how much is purchased in a selected period. At present we export to excel and use pivot table for analysis.

Similarly if we select a party ledger, a summary that displays opening balance, Total purchases, total payments, total debit notes, total credit notes, and closing balance

What is the new amendment for GST ?

Mr A is (Registered in WB) purchase a used machinery from Mr B in Delhi for Resale to a dealer after repairs in Delhi.

Note: Repairing will be done at the place of Mr B. All repairing cost is being borne by Mr A.

Mr B has raised an Invoice in Bill to – Ship to model to Mr A, mentioning his own Delhi address under Ship to.

No waybill is generated as no actual movement has taken place yet.

Questions:
1. Is the Invoice correct?
2. Do Mr A need to take a separate registration in Delhi? Since he will resale the machine to someone Mr C in Delhi itself.
3. For how long can Mr A keep the machinery at the location of Mr B after the invoice is raised?

What will be the taxability on advance received for export of services? How will it be reported in the GST Returns?