My CA filed gst to a wrong state, Goods and Services Tax - GST

[Sasidhar D]

Dear Sir,

SBI is my tenent who pays monthly rent with input GST tax.

My CA has been filing my gst returns for wrong sbi gst ID in Telangana instead of correct sbi gst vendor ID of Andra Pradesh.

I did not receive any notice from official GST department. However, my tenent, sbi has put a bank lien and is about to recover the gst error amounts paid to Telengana since 2022.

My tenent, sbi, did not send any notices from 2022 regarding this gst filing error. Two weeks ago, sbi sent me the following notice.

"We hereby inform you that you have submitted monthly invoices with your GST 37AFFPD0364L2ZH on our Bank GST 37AAACS8577K1ZO towards the proportionate payment of monthly rent of SBILD Tirupati since 29.01.2022 to till date. Based on the invoices submitted by you, we have paid the rent along with the GST amount for the above period. Of late, it is informed by our Corporate Centre, we have not received any Input Tax Credit from your GST 37AFFPD0364L2ZH. We have verified the GSTR-2A returns and did not find any GST filed on our Bank GST 37AAACS8577K1ZO for the above period and we found that you have filed the GST returns with wrong GST 36AAACS8577K1ZQ. As per GST guidelines, our Bank is entitled to claim the 50% Input Tax Credit from the Government on the GST amount paid to vendor. Hence you are advised to pay the tax amount of Rs. 4,92,883/- within one week to our SBI LD Tirupati which is 50% of the GST amount Rs. 9,85,765/- paid to you from 29.01.2022 up to 31.03.2024 as per the invoice dates. You are also advised to verify the invoices from 01.04.2024 to till date and rectify GST Returns as per the invoices with the mentioned GST number 37AAACS8577K1ZO of our bank which enable us to avail the input tax credit."

Questions:

1. Now that, I have paid twice my gst returns ( once wrongly to Telangana state) and now, second time, SBI is about to collect this gst error amount for second time.

What are my options (solutions) to resolve this issue.

I also do not mind hiring a good gst consultant who can help me with this issue.

Trillion thanks for your input.

Posts / Replies

[Shilpi Jain]

For FY 24-25 you can amend your GSTR-1 to mention the correct supplier GSTIN and that should be enough.

For other years, pls check whether the TS registration of SBI has taken ITC. If they have taken then ask them to reverse.

Also where is the property located? what is the PoS that you have considered for this transaction - additional facts required.

Consider for the past to apply for refund. This can be advised based on further facts.

[KASTURI SETHI]

Dear Querist,

                    (i)  Peruse  Board's Circular Nos. 183/15/2022-GST dated 27.12.22 and 193/05/2023-GST dated 17.07.23. Read full contents thoroughly.

                    (ii) Ministry of Railways (Railway Board) Letter No.TCR/1078/2017/25 dated 3.4.2018 (Will be helpful)

                    (iii) The following judgements will be very very  helpful :-

                          (a) 2024 (86) GSTL.48 (Patna) Patna High Court in the case of Kamladityya                                      Construction Pvt. Ltd.

                         (b)  2024(83) GSTL (65) (KER)

                         (c)  2024(80) GSTL.255 (ALL.)

                         (d) 2023 (78) GSTL.65 (CAL)

                         (e) 2023 (72) GSTL.325 (Karnataka)

                         (f) 2022 (67) (GSTL.140 (Jharkhand)

           

                         

[Sasidhar D]

Dear Shilpi Jain ji,

Greetings. Trillion thanks for taking your valuable time in responding to my query on the forum.

FY 24-25, GSTR-1 amended with correct supplier GSTIN and issue is resolved for FY 24-25.

I have asked SBI if they have taken ITC in Telangana from 22-24. SBI did not providing any clarify on this matter.

Pos is located in Tirupati, Andra Pradesh.

We have made an error in my gst filings and paid to sbi gstid in Telangana.

I hope to have answered all your questions.

Lastly, sbi is about to collect the gst error amount from 2022 to 24 (via bank lien) Rs. 4,92,883. 

Question is Andra Pradesh GST board potentially can give me a notice in the future while I paid my SGST (by error) to Telangana instead of Pos in Tirupati, Andra Pradesh. 

I have already paid once ( may be an error to a wrong TS state), now, SBI is taking second payment. I could potentially get a 3rd notice from AP GST board on the same issue. 

I seek your expert option to protect myself and possibly get refund for the paid gst taxes to TS.

Thank you again for your insight on this matter.

Infinite gratitude!!!