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Thursday, 2 June 2022

अगर कोई TP का GSTR 1 Vs 3B में टैक्स पेमेंट का कोई Difference है जैसे GSTR 1 में पुरानी sale है जिस पर GSTR 3B में पहले टैक्स दिया जा चुका है या GSTR 1 या ३B में sale डालते हुए कुछ mistake हो गयी है तो उसको इस बात को एक letter से अपने PO को बता देना चाहिए नहीं तो PO उस पर Section 79 का उपयोग करके सीधा recovery भी कर सकता है अब बजट 2021 के बाद से

 अगर कोई TP का GSTR 1 Vs 3B में टैक्स पेमेंट का कोई Difference है जैसे GSTR 1 में पुरानी sale है जिस पर GSTR 3B में पहले टैक्स दिया जा चुका है या GSTR 1 या ३B में sale डालते हुए कुछ mistake हो गयी है तो उसको इस बात को एक letter से अपने PO को बता देना चाहिए 


नहीं तो PO उस पर Section 79 का उपयोग करके सीधा recovery भी कर सकता है अब बजट 2021 के बाद से 


जीएसटी के 5 साल CA- सुधीर हालाखंडी की कलम से

जीएसटी को भारत में लगे इस समय 5 वर्ष होने को आये

हैं तो आइये यह एक समय है की  देखें की  इस अवधि में जीएसटी

उन लक्ष्यों को प्राप्त कर सका जीनकी उम्मीद सभी पक्षों ने उस

वक्त की थी जिस समय जीएसटी भारत में लागू किया गया था . 











CA SUDHIR HALAKHANDI

GST पोर्टल पर सक्षम एक GSTIN के तहत विभिन्न ट्रेड नाम जोड़ने का विकल्प।

 Option to add Different Trade Names under one GSTIN enabled on GST portal.


Very useful for Taxpayers having Multiple Businesses on the same GSTIN with Different Trade Names


GST पोर्टल पर सक्षम एक GSTIN के तहत विभिन्न ट्रेड नाम जोड़ने का विकल्प।


विभिन्न व्यापार नामों के साथ एक ही GSTIN पर कई व्यवसाय करने वाले करदाताओं के लिए बहुत उपयोगी







Wednesday, 1 June 2022

*ब्रेकिंग: पैन आधार को लिंक करना शुरू*

*ब्रेकिंग: पैन आधार को लिंक करना शुरू*

 30/06/22 तक लिंक होने पर 500 रुपये का शुल्क देय है, अन्यथा देय शुल्क 1000 रुपये है ।

 मेजर हेड 0021 (कंपनियों के अलावा आयकर) और माइनर हेड 500 (शुल्क) के साथ चालान संख्य 280 द्वारा शुल्क का भुगतान करना होगा।

भुगतान की तारीख से 4-5 कार्य दिवसों के बाद लिंक करने का प्रयास करें


CLICK-👉👉 AADHAR + PAN = LINK


AND FOLLOW STEP BY STEP






Information :As per CBDT circular F.No. 370142/14/22-TPL dated on 30th March 2022, every person who has been allotted a PAN as on 1st July 2017 and is eligible to obtain Aadhaar number is required to link PAN with AADHAAR on or before 31st March, 2022. Taxpayers who failed to do so are liable to pay a fee of Rs.500 till 30th June, 2022 and thereafter a fee of Rs.1000 will be applicable before submission of PAN-AADHAAR linkage request .
  • Please pay the applicable fee on 'https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp' Protean (NSDL) portal to proceed with submission of Aadhaar-PAN linking request. Click on Proceed under CHALLAN NO./ITNS 280 for submission of Aadhaar-PAN linking request.
  • In case payment is already done on Protean (NSDL) portal, please try linking after 4-5 working days from the date of payment.
  • Please make sure fee payment is done under Minor head 500 (Fee) and Major head 0021 [Income Tax (Other than Companies)] in single challan.




जीएसटी के तहत गिरफ्तारी के प्रावधान धारा 69- CA सुधीर हालाखंडी

किस किस को किया सा सकता है गिरफ्तार 































Thursday, 26 May 2022

FORM GSTR-4 for the Financial Year 2021-22 Late Fee waived

―Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 
2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till 
the 30th day of June, 2022

Monday, 16 May 2022

Maharashtra and Uttar Pradesh top in GST registrations


Maharashtra and Uttar Pradesh have topped in Goods and Services Tax (GST) registrations by businesses and dealers followed by Gujarat and Tamil Nadu, reflecting that economic prowess of these states.

Official data from the government on aggregate GST registrations in the 2017-22 period showed that Maharashtra has 1.48 million normal GST payers who pay taxes on a monthly basis, while Uttar Pradesh has 1.33 million such tax payers. However, if smaller traders who pay taxes on a quarterly basis are included, Uttar Pradesh has 1.69 million GST registrations, while Maharashtra has 1.6 million registrations, showed official data which was previously not available. The figures do not include service distributors and casual tax payers which are smaller in number. 

Gujarat has 1.09 million normal and composition tax payers, while Tamil Nadu has 1.06 million GST registrations. Businesses having operations in different states are required to take registrations in each of the states where they operate. Karnataka has over 953,000 GST registrations, while Rajasthan has over 795,000 GST registrations. Nagaland, Mizoram, Sikkim, Lakshadweep and Andaman and Nicobar Islands have fewer than 10,000 GST registrations. 

GST registrations also indicate the nature of the economic activity. Uttar Pradesh has the largest share of small businesses with the state accounting for over 357,000 composition dealers those with sales upto ₹1.5 crores who have signed up for the quarterly tax payment facility. Maharashtra has over 122,000 composition dealers, while Rajasthan has over 137,000 composition dealers.

Source from: https://www.livemint.com/news/india/maharashtra-up-top-in-gst-registrations-11652625287515.html

We have recently released the 7th Edition (May, 2022) of our book on Goods and Services Tax, titled, "GST LAW AND COMMENTARY – WITH ANALYSIS AND PROCEDURES", updated with the Finance Act, 2022 in a set of 4 Volumes. We thank you all for the support and your enduring response.


 

Wednesday, 11 May 2022

PAN Shall be mandatory for

PAN Shall be mandatory for
1:Cash deposit - ₹20 lakh or more in FY in bank or post office
2:Cash withdrawal - ₹20 lakh or more in FY in bank or post office
3:Opening current or cash credit a/c

Bank or post office shall ensure that said PAN has been duly quoted & authenticated 

Monday, 11 April 2022

#IncomeTax #TDS194Q VS #TCS 206C(1H)

If Your Turnover in F.Y.2021-22 is exceeding Rs.10 Crores then provision of Section 194Q and Section 206C(1H) shall be applicable to you with effect from 01/04/2022
Detailed analysis of both sections given here

#IncomeTax #TDS #TCS