Assessee has passed away., Income tax return has been filed claiming a refund. Can assessee legal heirs claim the refund, If so, what is the process.

Also, if proprietor of a concern passes away, what is the procedure to transfer GST registration of the organization to another individual name.

Dear Sir
1. Our Sale department raised GST Tax invoice with eway bill and material was already move toward party destination. but after two days party said they don't want material and return the same. In such situation how to cancelled eway bill as 24 hours and 72 hours also completed.

2. As the material was not accepted by party. our sales department as raised the same invoice no to different party and supply the material and delivery also completed.

could you please confirm the above process is correct or wrong under GST law. Otherwise please tell us how to handle the such matter.

Dear Sir,
Every year on achiving some target we are given tour package by the company. They organise tour and we go with them and we donot incur any cost all is borne by the company. This year due to COVID we have denied for the tour option in lieu of that the company has paid us Rs 3 Lacs will it be capital receipt not liable to tax or revenue receipt.

Iam Veeresh.I am a Chartered Accountant.I have made short video on Nidhi companies study material notes and previous year questions and this material is applicable for May 21 exam onwards.Material in pdf also available in video description.

Video link: https://youtu.be/egmRSzL_wRs

This video and material is one stop solution for this chapter.

All the best

Today I was making a TDS payment of one of my client but unfortunately committed a error while making actually instead of my client TAN I wrongly entered TAN of other person.
For which I went to our AO but unfortunately due to election duty and Corona pandemic not a single TDS staff were there at ITO.

Is there any online process for requesting TAN correction?

Sir,

I have made a mistake in gstr 3b in feb 21i have to shown tax in cgst and sgst but mistakenly shown in Igst .
Plz suggested how to rectifiy.

I am only share income ? itr 3 file ? no account maintain & no Audit ?
ITR 3 File ?
But
error
If liable to furnish other audit report, mention the date of furnishing the audit report?
section code select ?
Please solution .

Advance was received from party during f y 20-21 but final bill was not prepared till Mar 21. GSTR 1 For March 21 has been filed without considering GST on advance received. Party has deducted TDS from advance and will reflect in Form 26AS
GST Input credit has also been taken in GSTR 3B for work for which above advance was received

GSTR 3b of March 21 is not filed as yet

My question is what can be done to correct the above error ?

Sir / Mam

A transporter hires his trucks to a GTA (Private Ltd) and receives income by hire charges from GTA. His business receipts is Rs.45 lac in a financial year but faces the net loss due to depreciation for trucks.
He files the loss in his ITR.
However, he does not register his business under GST Act.

My doubts are,
Is it Correct?
Is GST registration exempted for truck owner in case of hiring?

Plz guide me
Thanks in adv

Respected Sir Please guide me and oblige.

Depreciation as per books Rs. 15,01,558 Dr (a)
Depreciation as per IT Rs 13,41,399 Cr (b)
Credit Balance Rs (-) 160,159 (b-a) = C
Deferred Tax Liability Net Rs 41,241 ( 25.75% of c )
But the CA has calculated as of Rs 40,082

Please guide and let me know which one is correct ?