watch_later 28/01/18

Hi Sir,

If taxpayer registered as composition dealer (as a manufacturer as well as retail dealer).so how much tax he has pay( 1% as retailer and 2% as manufacturer as notified by GST earlier),but because some confusion regarding notification he paid only 1% for Q2 (july-sep) and Q3 (oct-dec) returns.  so question is from when(from which quarter) GST council notified that both manufacturer and trader as to pay 1%, if he has pay 2% for Q2   ( july - sep) and Q3 ( oct-dec) how he has rectify?

yours regard


1 Response | Latest response: 28/01/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 28/01/18

1% rate is applicable from 01/01/2018.

So he has to pay the tax at 2% from July to December 2017.

You can pay the differentiation tax in Q4 return as there is not option to revise already filed returns.


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