DEAR SIR,

WHILE FILING MONTHLY 3B RERTURNS SOME SALES BILLS WERE MISSING ALL EXEMPTED SALES. DIFFERENCES IS RS. 186000/- BETWEEN BOOKS OF ACCOUNTS AND ACCORDING TO GSTR 3B RETURNS FILED. MY QUERY WE CAN AMEND MEANS ADD THE MISSING SALES EXEMPTED FIGURE IN THE TABLE OF ANNUAL RETURN TABLE NO.5 (D) EXEMPTED COLUMN. BECAUSE THE TURNOVER DECLARED IN IT RETURNS DIFFERENCES IS SHOWING ABOVE MENTIONED AMOUNT. NOW WE CAN AMEND OR ADD THE DIFFERENCE FIGURE IN WHILE FILING ANNUAL RETURN GSTR-9 TO CORRECT THE DIFFERENCE AMOUNT.

PLEASE CLARIFY ME

REGARDS NEED FOR HELP IMMEDIATELY

Dear Sir,

An Indian resident (buyer of immovable property) paid to an NRI (Seller of immovable property) after deduction of TDS u/s 195 of I.T. Act, 1961 an amount in rupees term i.e. he deposited the cheque in NRI's account in India.

Whether in this case requirement of Form 15CB and 15CA are applicable?

Please guide.

Hi sir/madam, We have rental income from a property which is shown in HUF of my father. He passed away before few years. After that a current account is opened on behalf of me and my mother (which is linked to the HUF). The rent from the tenant is received in that account. But the TDS for the rent is paid against my father's pan. In FY 20-21 TDS is not refunded due to the account shown is not linked with concern pan. Can anyone guide me to solve this situation?
Thank you.

I registered for articleship on March 2020 because of of lockdown and clouse of courts I notary my form 102 on March 2021 is it create any problem for final examination? And my principal also said it's not need now .

Hi sir/madam,
We have rental income from a property which is shown in HUF of my father. He passed away before few years. After that a current account is opened on behalf of me and my mother (which is linked to the HUF). The rent from the tenant is received in that account. But the TDS for the rent is paid against my father's pan. In FY 20-21 TDS is not refunded due to the account shown is not linked with concern pan. Can anyone guide me to solve this situation?
Thank you.

Govt organisation paying to contractor some amount contract price is less than 2.5 lacs , but there are various contracts made with such contractor total price of all contracts (cumulative) is more than 2.5 lacs , but individual contract cost is less than 2.5 lac, whether the GST TDS need to be deduct for such contractor payment?

When party does not have service tax number and royalty paid to the govt.. then party is liable under RCM?

Exempt income as agricultural income is recorded in books...what to do whether gst registration is to be amended to add agricultural income?
Agricultural income is to be shown as Exempt income?

The criteria for the limit of ceiling for TCS of rs 50 lakh on sale consideration received,
we have to check for fy 21-22 also
or TCS should continue to collect from 1st day of April for the parties whose tcs was collected in fy 20-21.


Plz guide.

I am paying 2 rent payments to an NRI couple . 50% to husband and 50% to wife in their joint NRO account. The individual payments per PAN are less than 5 lacs p.a.

1. Do I need to file 15CA every month for each rent payment, even though I am crediting the rent to their joint NRO account?

2. Do I need the 15 CB in this case, as individual payments are less than 5 lac?

3. I have applied for the TAN but not yet got the number. Can I pay the rent (minus the TDS) without the TAN?