We are liable to deduct TDS at higher rate (whether 5% or double the rate) for Specified persons who have not furnished 2 years IT return / having TDS more than 50000. My doubt is whether we have to deduct at higher rate for the payments made in April,May and June 2021 as the 206AB section came into effect by July 1st only. Example, I have a consultant whose TDS WE DEDUCTED @ 10?% FOR April may and June payments whereas he didn't furnish 2 years IT in July. So, in July shall I have to deduct 10% (TDS balance )of payments given in April and May and TDS of July 20%?

The assessee firm entered into a contract with a qualified architect to provide services for a particular project to provide services of drawing and designing of houses, interior designing, structural designing etc. for a period of three years. As per the contract, payment is to be made stage wise. TDS is required to be made from payments. Please advise whether s. 194C would apply or s. 194J would be applicable. If s.194 J is applicable, can it be considered to be a technical service and TDS rate of 2% would be applicable.

Greetings to all Respected,
I have missed some B2C invoices to report in March 2021's GSTR 1 and 3B, now I want to report the same in current month's GSTR 1. So, you all are requested to guide me, how I can do the same.

Dear sir
Its applicable for companies also .
And please share notification

I am trying to file form 10IE in the new portal for the past 3 days. But, I couldn't file. Can someone give reason?

is there any revision of gst rates on goods also?



Thanks in Advance

Circular number for payment of 20% demand of tax for filing appeal

Sir,
A gst registered dealer (1st person) sales of medicines rs:4 lacs tax invoice issued to another gst registered dealer (2nd person) dt:20-09-2021.
After a gst registered dealer (2nd person) sales of medicines rs:4,30,000/- tax invoice issued to 1st person (gst registered dealer) dt:24-09-21.
Question:
Above two transactions bogus invoice issued treatment in gst act .

No entry in Income from Lottery, Crossword etc., but wants a breakup of the quarterly income in serial 10 where we have to show for the dividends. This seems to be a technical problem with the ITDe form.
A new version has been released a few days back. Maybe this problem is fixed. Can I take a Final JSON back up and then download the new ITDe form? will I be able to load the entire form back again? I do not want to enter the whole thing all over again.
Thanks.

Respected All ,
TAR (TAX AUDIT REPORT) For A.Y.- 2020-2021 submitted within due date.Now assessee received intimation from I.T. department about proposed addition on returned income u/s 143 (1)(a)(iv).The mistake is mainly due to computer error at the time of TAR uploading.Whether it is possible now to revised the TAR after making the correction ?