WE HAVE FILE GSTR 1 WITH EXPORT SALES FOR RS 100 IN THE MONTH OF DEC 24 CONTAINING INV NO 1 TO 10 , AND 10 NO INVOICE GET RTETURN IN THE MONTH OF JAN 2025 , THEN HOW TO FILE GST REFUND FOR THE MONTH OF DEC 24 AS EGM NOT FILLED FOR INV NO 10.
CAN WE EXCLUDE INV NO 10 AND FILE GST REFUND AT STATEAMENT 3

Can Proceedings under section 147 can be initiated without giving opportunity of being heard via giving show cause notice u/s 148A?
If no whether there are any favorable case laws ?

Sir, I am registered as a taxpayer on the Income Tax portal (e-filing). So can this registration also disqualify me from the Ladki Bahin Yojana?

which tds section applicable for this sac code 998586

Dear experts..Last year i did submit my ITR-4 of AY 2024-25 in Old Tax Regime of my business income. I did even file Form 10IEA for choosing Old Tax Regime. Now I want to file my ITR-4 of AY 2025-26 in New Tax Regime. Can i file my ITR in New Tax Regime of AY 2025-26 for my business income?

I kindly request you to please guide me in this matter.
Thanks in advance.
With regards

Sir/Madam

Can anyone guide me, one of my friend trade in F&O in indian Market, which type of categories of indiviidual script sales?
ADANIENT 30 JAN 25 2300 Call
ADANIENT 30 JAN 25 2300 Put
ADANIENT 30 JAN 25 2380 Call
ADANIENT 30 JAN 25 2380 Put
ADANIENT 30 JAN 25 2420 Call
ADANIENT 30 JAN 25 2420 Put
ADANIENT 30 JAN 25 2480 Call
ADANIENT 30 JAN 25 2480 Put
ADANIENT 30 JAN 25 2500 Call
ADANIENT 30 JAN 25 2500 Put
ADANIPORTS 25 JUL 24 1500 Call
ADANIPORTS 27 JUN 24 1440 Call
ADANIPORTS 27 JUN 24 1480 Call
ADANIPORTS 27 JUN 24 1600 Call
ADANIPORTS 30 MAY 24 1500 Call
ANGELONE 30 JAN 25 2300 Call
APOLLOHOSP 30 JAN 25 7000 Call
ATUL 29 AUG 24 7950 Call
BAJAJ-AUTO 25 JUL 24 9500 Call
BAJAJ-AUTO 25 JUL 24 9600 Call
BAJFINANCE 26 SEP 24 7300 Put
BANKEX 05 AUG 24 57300 Put
BANKEX 07 OCT 24 57500 Put
BANKEX 10 JUN 24 57300 Call
BANKEX 12 AUG 24 57600 Call
BANKEX 14 JUN 24 57400 Call
BANKEX 14 OCT 24 58700 Call
BANKEX 19 AUG 24 57000 Put
BANKEX 19 AUG 24 57500 Call
BANKEX 24 JUN 24 58200 Call
BANKEX 26 AUG 24 58300 Put
BANKNIFTY 01 OCT 24 53100 Call
BANKNIFTY 01 OCT 24 53300 Call
BANKNIFTY 01 OCT 24 54000 Put
BANKNIFTY 03 JUL 24 52500 Put
BANKNIFTY 03 JUL 24 52600 Call
BANKNIFTY 03 JUL 24 52700 Call
BANKNIFTY 03 JUL 24 52800 Call
BANKNIFTY 03 JUL 24 52900 Call
BANKNIFTY 03 JUL 24 53000 Call
BANKNIFTY 03 JUL 24 53000 Put
BANKNIFTY 03 JUL 24 53200 Call
BANKNIFTY 04 SEP 24 51200 Call
BANKNIFTY 04 SEP 24 51300 Call
BANKNIFTY 04 SEP 24 51300 Put
BANKNIFTY 04 SEP 24 51400 Call
BANKNIFTY 04 SEP 24 51400 Put
BANKNIFTY 04 SEP 24 51500 Call
BANKNIFTY 04 SEP 24 51500 Put
BANKNIFTY 05 JUN 24 47300 Call
BANKNIFTY 05 JUN 24 47500 Put
BANKNIFTY 05 JUN 24 48600 Put
BANKNIFTY 05 JUN 24 49000 Call
BANKNIFTY 05 JUN 24 49200 Call
BANKNIFTY 05 JUN 24 49900 Call
BANKNIFTY 05 JUN 24 50800 Call
BANKNIFTY 05 JUN 24 50900 Call
BANKNIFTY 05 JUN 24 51300 Call
BANKNIFTY 05 JUN 24 51500 Call
BANKNIFTY 06 NOV 24 51300 Put
BANKNIFTY 06 NOV 24 51500 Call
BANKNIFTY 07 AUG 24 49500 Put
BANKNIFTY 07 AUG 24 49800 Put
BANKNIFTY 07 AUG 24 49900 Put
BANKNIFTY 07 AUG 24 50000 Call
BANKNIFTY 07 AUG 24 50000 Put
BANKNIFTY 07 AUG 24 50100 Call
BANKNIFTY 07 AUG 24 50100 Put
BANKNIFTY 07 AUG 24 50200 Call
BANKNIFTY 07 AUG 24 50300 Call
BANKNIFTY 07 AUG 24 50500 Put
BANKNIFTY 07 AUG 24 50600 Call
BANKNIFTY 07 AUG 24 51200 Put
BANKNIFTY 07 AUG 24 51400 Put
BANKNIFTY 07 AUG 24 51700 Put
BANKNIFTY 07 AUG 24 51800 Call
BANKNIFTY 07 AUG 24 51900 Call
BANKNIFTY 07 AUG 24 51900 Put
BANKNIFTY 07 AUG 24 52000 Call
BANKNIFTY 09 OCT 24 50800 Call
BANKNIFTY 09 OCT 24 50800 Put
BANKNIFTY 09 OCT 24 50900 Call
BANKNIFTY 09 OCT 24 51100 Call
BANKNIFTY 09 OCT 24 51200 Call
BANKNIFTY 09 OCT 24 51300 Call
BANKNIFTY 09 OCT 24 51600 Call
BANKNIFTY 09 OCT 24 51700 Call
BANKNIFTY 09 OCT 24 51700 Put
BANKNIFTY 09 OCT 24 51800 Put
BANKNIFTY 09 OCT 24 51900 Put
BANKNIFTY 09 OCT 24 52000 Call
BANKNIFTY 09 OCT 24 52100 Call
BANKNIFTY 09 OCT 24 52600 Call
BANKNIFTY 09 OCT 24 54200 Call
BANKNIFTY 10 JUL 24 52000 Put
BANKNIFTY 10 JUL 24 52100 Put
BANKNIFTY 10 JUL 24 52200 Call
BANKNIFTY 10 JUL 24 52300 Call
BANKNIFTY 10 JUL 24 52300 Put
BANKNIFTY 10 JUL 24 52500 Put
BANKNIFTY 10 JUL 24 52600 Call
BANKNIFTY 10 JUL 24 52700 Call
BANKNIFTY 10 JUL 24 53000 Call

When we file GSTR-1 with mandatory hsn code summary for May 2025, We mistakenly input all the values(B2B + B2C) in B2B column. How to rectify this mistake ? Is there any issue ?

in January 2025 - worth of Rs 8100 ITC invoice uploaded to my GSTIN it was ineligible so reject that ITC / invoice from IMS, later in march 2025 for same invoice debit note was uploaded by mistakenly i was unable to reject that debit note... so extra 8100Rs tax amount debited from my credit ledger balance. so how i take my extra debited 8100 tax amount?

Hi, I m a full time practicing Chartered Accountant, along with it I m pursuing CFA Level 1 & 2 cleared. Recently, I m offered a good opportunity related to Fund Accounting with US working hours (6PM to 3AM), which is a part time job in a way. However, I've no plans to end my practice or obtain Part time CoP S it would harm my practice. Is there any solution?

is AIS and TIS also available for Pvt. Ltd./ Ltd. Company and LLP and Partnership firm like 26 AS