Canteen Recovery -GST Payable from Year 17-18 /18-19/19-20 & up to date- Payment Mode -Guidance request, Goods and Services Tax - GST

[venkataraman swaminathan]

Dear Sir

Good Morning

We are coming under factories act & we are providing food to our Employees and also to our contract workers. Food received from outside from a Outdoor catering service provider canteen.

In this connection , we have not paid the GST payable on the cost recovery done from our (1) employees @ concessional rate & (2) from our man power contractors from the year 17-18 to till date and we have now decided to pay the GST payable /GST liability along with Interest also in Nov 20 from the year 17-18 to till date year wise figures.

Now for payment of GST liability we need guidance for the following .

1 ) for recovery done from our Employees can we raise Tax Invoice as regular payable routing

2) for recovery done from our Man Power contractors , can we issue our GST tax invoice to the respective man power contractors .(year wise )

3) (OR) the entire amount of GST payable /GST liability to be paid under DRC 03 year wise

We need guidance on the above because , there is no clarity for payment of this type of GST payable pending from 17-18 /18-19/ 19-20 / & 20-21 year...

Request suitable guidance on the above

Thanking you

V Swaminathan

Posts / Replies

[KASTURI SETHI]

Pat tax along with interest through DRC-03 and avoid penalty. Although issuance of invoice is very late, yet it has to be issued year-wise. Read Section 73 (5) & (6) and Section 74 (5) & (6) of CGST Act.

[KASTURI SETHI]

Read, "Pay" instead of 'pat'.

[KASTURI SETHI]

No benefit of related person under Schedule-I is allowed regarding recovery from employee. If part payment is charged from employee, then such amount is taxable under Section 9 of CGST Act. Also see the difference between sub-sections of Sections 73 and 74.