Respected Colleagues,
One of my client (Pvt Ltd) in previous years paid sundry creditors in cash all above 10k, and but in actual no creditors has been o/s in books, but due to cash payments made, auditor disallowes the same and treated that no payment has been made, now my ques is, there any wayout to disclose actual value of creditors in balance sheet of FY 2024-25 or may be next year balance sheet?

please guide

If payment made to foreign hotel then 15CA required to file or not??

Respected Sir

Is their requirement for E Invoice of Import material return to overseas supplier?

If it is the re-export process is for the purpose of a duty drawback or refund.

Dear Experts,

The assessee who was a partner in a firm and having his own business filed his return 0n 30/08/2028 for AY 2018-19 declaring business loss and the same was processed by the department on 30.09.2018.
The assessee has filed his return for AY 2023-24 and claimed setoff of business loss against his income for that year. The return was processed u/s. 143(1) and later on CPC issued notice to rectify the order stating the setoff allowed during the year was erroneous as return for AY 2019-20 was filed beyond due date. ( Due to technical glitch in software utility of the Department, loss was shown against AY 2019-20 instead AY 2018-19 in the prefilled data). The assessee responded to the said notice but department has issued order u/s. 154 disallowing setoff of loss without mentioning whether the response was considered or not.
I have following questions:
1. Can the officer deny benefit of setting of business loss which was assessed u/s 143 (1) for AY 2018-19 in the AY 2023-24 without rectifying the intimation u/s. 143 (1) of the original order for AY 2018-19 irrespective of whether return was filed beyond time limit u/s. 139?
2. As AY 2018-19 is time barred for rectification u/s. 154, isn't the Officer erred in denying setoff in AY 2023-24, even if the original return was filed beyond time limit but assessed as one filed in time and loss allowed to carry forward?
3. Is it mandatory to file returns for subsequent years in time u/s 139 to claim set off of assessed loss in earlier year?
How to approach the department against the order passed u/s. 154 for AY 2023-24? can we simply move application u/s. 154 stating that the assessed loss can not be denied to be setoff even if the return for AY 2018-19 was not filed in time but processed as filed u/s. 139 and the same is time barred now for rectification?
Please guide.

Sir.
Our principal place in kerala.our is core business is Hr overseas .one of our business activities doing delhi based.
Our main activities ( client interviews, visa process etc) is doing kerala office.
Do to Delhi activities some authorities sames says need Gst registered in Delhi.
We have currently kerala office and month return is filed. If we take Delhi gst registered we may need to file return and other compliance.
We have no income and other activities in Delhi. Let's me know whether any option to show branch office in Delhi for smooth running of Delhi activities in kerala Gst registered.
Please advise.
Binu

A apartment is fully constructed and a allottee has paid to builder about 90 percent of purchase price to builder and property is not yet registered in name of allottee..now the as per assignment deed between builder and allottee he is transferring rights to buy to another buyer. the allottee is taking original booking amount paid to builder and plus premium which totals to appx rs two crores. the allottee says he has DEDUCTED TDS of appx rs 1,21,000/- till date for all payments made to builder and he wants this amount to be paid to him by new buyer. but new buyer has paid entire rs. two crores to allottee by cheque as per tripartite agreement and not a single rupee to builder. is this legal or not. what are implications of tax law to new buyer if TDS is not done to PAN of allottee for rs two crores paid. please clarify as per latest guidelines.

Hello ..

Meri query as a paid assistant mujhe apna name ca firm se delete karna hai ..jab mai ssp portal par ye process kar rahi hu to waha shoe ho rahi firm head incharge this ..

Firm chode hue 2 years ho gaye or maine kahi or kaam karna start kar diya thaa but abb need hai phli wali firm ka name delete karne ka ...mai ye kaise kar sakti hu ..
Advance thanks for your response

Notice Under Section 73 of UPGST & CGST Act 2017
Summary of Show Cause Notice

You were earlier issued a notice under Section 61 of the GST Act with reference No. ZD0907251364652 dated 14.07.2025 regarding deficiencies found in the return filed by you for the year 2021-22 and the data obtained through GSTIN, but you did not file any online/offline application in compliance with the notice issued to you. has been made.
Therefore, on the basis of the returns filed and the reports available on MIS, the tax liability is determined on the following points. 1-Outward supplies of tax-free goods of ₹ 0-
2374268.00 have been declared by you in GSTR-9 filed for the year 2021-22, whereas ITC of ₹ 0-
5667.18 is being shown in your GSTR-2A/2B, which has been claimed by you in GSTR-3B.

We are registered under GST as trader, during the year we have received benefits and perquisites on which TDS under section 194R has been deducted. Whether We are liable to pay GST on such benefits and perquisites received ??

The client does event management work and builds fabrication stalls. all payment reciept come through online mode. Business receipt of Rs. 2,42,00,000 came under 194C tds, business receipt of Rs. 800,000 came under 194JB TDS. Now which return should I file and can we show full income 2,50,00,000 44AD in ITR -4 ?