In the previous year 2017-18 & 2018-19, 2019-20 we exported goods to Nepal through GTA on payment of IGST. Now for the purpose of availing refund we need to update SB and other details in export bills. But in case of export of goods to Nepal no shipping is received back through GTA then how to claim refund for IGST paid. If anyone can help this will be of great help.

In a Pvt Ltd Co there are 10 shareholders (2 of them are directors) holding 52% of shares (Group-A) and 6 shareholders (2 of them are directors) holding 48% of the shares (Group-B). One of the directors of Group-B died recently.
In this circumstances Group-A wants to appoint a director in please of the deceased director in EGM. Please tell me is it possible without the consent of Group-B?

Sir/Madam please provide guidance. GSTR-1 Of April 2021 submitted but not filed yet. By mistake HSN wise summary table has been left blank. Now cannot add details of HSN. What should be done please guide. Thanks in advance.

courier charges charged from customers is part of sale or not if not than how to post it in freight account because it is charged with item and posting of item sale goes to sales ledger and courier charges to expense account but i gstr3b it is shown combined but is sales ledger its sale amount of item only it creates difference in sales ledger and gstr 3b i have made courier charges a item and posting has ben assigned to freight ledger

In my knowledge Mangoes are exempt from GST. But if they are not, what is the latest rate on Mangoes?

One of my client is registered under Rajasthan Society Act having PAN status as AOP (Not registered as AOP trust) but working for charitable purpose my query is regarding

1. Does audit applies to him if his receipts from donation is upto 100000 and expenditure for charitable purpose is 998000 ?

2. If answer is yes to above then which form applies ?

3. Can such types of AOP can be registered under 12AA by filing Form 10A ?

4. Is is compulsory to file the Return ?

5. What should we prepare Receipt & Payment / Income & Expenditure / Profit & Loss Account ?

In case of Non resident, wants to buy property in India, while making the payment for the same can he directly pay from his NRE Account or he Should transfer the fund from NRE to NRO Account & then make the payment from NRO Account ? He may sell the property in near future & consideration will come in NRO Account.

From which Account payment should be made for purchase to avoid much tax & any other implication in the year of sale of the same ?

Mr. A, aged 59 years, won 9 lakh and Mr. B, aged 50 years, won
8 lakh from lotteries. Tax deductible at source under section 194B
was duly deducted. Assuming that this is the only source of income of
Mr. A and Mr. B for A.Y.2021-22, are Mr. A and Mr. B liable to pay
advance tax for that year?

(a) No, Mr. A and Mr. B are not liable to pay advance tax as tax
deductible at source under section 194B has been fully
deducted

(b) Yes, Mr. A and Mr. B are liable to pay advance tax

(c) Mr. A is liable to pay advance tax but Mr. B is not liable to pay
advance tax

(d) Mr. B is liable to pay advance tax but Mr. A is not liable to pay
advance tax

Please anyone give answer with reason

If an Institute recruits adjunct faculty/teacher on the following terms:
1. Consolidated salary
2. Work days are lesser than usual 5 days a week. it can be 4 days a week or 3 days a week.
3.These faculty /teacher are on 3years' contract. Contract gets renewed just after completion of one contract period.
4. A few faculty/teacher have completed 10 years on the job as adjunct teacher/ faculty.
As they are not working for all working days in a week, they do not fulfill the requirement of 240 days working in a year for gratuity payment.
My query is, are such employees eligible for gratuity payment under Gratuity Act?

I want to file a return of MLA. Allowances are exempt as per Sec 10(17), but under exemptions there no option for selecting sec 10(17). And whether we have to show these allowances as income from salary?? How to file this return??

Kindly resolve the query.

Thanking You.