Q.1 A commission agent dealing in the sale of land, being immovable property and providing services to UNREGISTERED PERSON, is he liable for taking compulsory registration even if turnover is below 20 Lakhs?
This question arises in terms of the definition of " Agent" under Section 2[5], under Section 7 and Entry No. 5 of the Schedule III, who is supposed to deal only in goods or services. Land, not being goods, is it sustainable to demand GST on such commission? Please clarify.

Q.2 Can commission agent of land take the full value of consideration firstly in his account, then deduct his commission & then further transfer the balance amount to original owner of land, what will be treated as turnover of the agent then?

OUR CLUB PURCHASE KAYAK & WIND SURFING FOR OUR MEMBERS CAN ITC CAN BE TAKEN ON THAT OR NOT

Sir/Madam,

Taxpayer have a Gst registration in the state of Goa. Now he starts his trading business at Maharashtra also. He applied for separate Gst registration in Maharashtra State. Officer raised queries
1. Provide a Reg. certificate issued under a Maharashtra Shop & Establishment Act. (As far as my understanding this registration required only if number of employee exceeds 10. Also GST law does not make this compulsory. If it is compulsory then it would have ask at the time of online submission of application.)
2. Permanent residential address of applicant is out of Maharashtra, you are suggested to submit legal and valid proof of present residential address in Maharashtra as required under MGST Act 2017. ( Taxpayer is not residing in Maharashtra, he hired staffs to manage the business. How to provide this ?)
3. Provide Property Tax Receipt ( Copy of Electricity Bill already provided )

How to reply this notice ?

Rupay Gift Whether Stamp Duty Charges in the State of Maharashtra?

Sir
I was registered as GSTP in JULY 2017 and doing some account work also but never file GST returns of any PARTY ON MYBEHALF(GSTP). Now I wish to start stationary business trading for industries. But while applying for GSTIN portal shows ALREADY registered as GSTP
My queries is
should apply for GSTIN or applied by name of my wife?
If apply on my name any issues raised in future (becoz GSTP) ?
Please guide right way

Hey lovely professionals , request your kind support to answer my below query please.
Suppose I have raised a invoice for $ 100,000 to my client and if the client transfers $91,000 by issuing a debit note for $9000 for the money they spent as entry pass charges at project site on our behalf may I know how the entry goes in SAP? iz it necessarry that I should also enter credit note for 9000?

If assessee engage in transport activities and have transport income then liability to deduct TDS is arise against Freight expenses?

Whether new ITR form for AY 2025-26 has been published ?

pvt ltd company doesnt want to do business any more.
late fee for non filing comes more than net worth of pvt. ltd. cant apply for dormant status also as slight transactions were there.

my q--> can we ignore the filings completely as net worth is less than late filng fee. (net worth is just 50 thousand rupees, filing fee 3 lakhs).

my view--> yes, its limited liability right? pvt ltd. hence, let late fee rise,

Q.1 A commission agent dealing in the sale of land, being immovable property, is he liable for payment of GST on commission so earned & taking compulsory registration even if turnover is below 20 Lakhs?
This question arises in terms of the definition of " Agent" under Section 2[5], under Section 7 and Entry No. 5 of the Schedule III, who is supposed to deal only in goods or services. Land, not being goods, is it sustainable to demand GST on such commission? Please clarify.

Q.2 Can commission agent of land take the full value of consideration firstly in his account, then deduct his commission & then further transfer the balance amount to original owner of land, what will be treated as turnover of the agent then?