Dear experts,
I need information on Courier Services,according to notification 01/2019-Integrated Tax, IGST Amendment Act ,2018 (32 of 2018).
If we send a shipment out of India, Can courier company (having GSTIN of UP,India) apply IGST while raising an invoice against Courier/shipment charges, even it's an intra state transaction.As, Company where i worked having GSTIN of UP too.

Thank-you in advance.

Hi all!

The following is the doubt I have:

DTA as on 31.03.2019: Rs. 16.85

Depreciation for FY 2019-20:
As per Accounting: Rs. 1266.61
As per Income Tax: Rs. 495.71

Going by the depreciation route, the DTA is Rs. 200.44 [(1266.61-495.71)*26%]

WDV as on 31.03.2020:
As per Accounting: Rs. 3625.68
As per Income Tax: Rs. 4461.39

Going by the WDV route, the DTA comes to Rs. 217.29 [(4461.39-3625.68)*26%]

Now, my doubt here is, Which of the below entries is correct?

DTA A/c Dr. 200.44
To P&L A/c 200.44
(Here the net effect is Closing DTA is Rs. 217.29 [200.44+16.85] - same as that arrived at by WDV route)

(or)

DTA A/c Dr 183.59
To P&L A/c 183.59
(Here the net effect is keeping Closing DTA as 200.44 and creating DTA for the difference [200.44-16.85])

I tried to read various articles and also tried to read & understand AS-22 but I could not get this.
Please guide me...

And also, it is really appreciated if you could point me to the exact source/guideline/paragraph, etc. on which your answer is based ( I ask this because I could not find the source and I want to gain knowledge, no other intention)

Thanks in advance...

sir
some body says that proprietorship along with trade name should have local registration.
Let me know what is the local registration?
should the Proprietorship with Trade name be registered?

guide me plz
thanks in adv

sir
I am registered trader. I am going to supply the goods to an unregistered dealer/ proprietor. He asks me to invoice on his trade name.Can i do it?

thanks in adv

Greetings Mam/Sir,

I am trying to upload Spice+ Forms ( Part B, MOA.AOA.Agile Pro,and INC9) but it is saying that the ID number 00352476 entered already exists against an active DIN.
i have checked all the forms and nowhere this ID is mentioned.
the director does not have a Din number as well still this error is showing every time i am trying to upload. Today is last date for name approval please help me out.

My mother is a Pensioner and files ITR-1 every year. I had gifted 10 Lacs to my mother by cheque this January. Does she need to show this amount in her ITR? If 'Yes', then under what section of ITR-1 and how? As per my understanding gifts from specific relatives like parents, spouse and siblings are Tax Free. So please guide me as early as possible. Thank You.

Respected experts, let me know on what situation we have to issue Payment & receipt voucher.

Also if we forget to show invoice nos. in GSTR-1 in Document issued column. Can we show the
same in next month return?

Kindly advise.

Rakesh Sharma

Dear Experts,
I usually face the difficulty in finding sub heading/HSN code & Tax rate thereof after four digit,

Pls let me know how to find six digit & eight digit HSN code & tax rate

Thanks & Regards
Nikhil sharma

Sir
I am an unregistered dealer buying goods from registered person with gst.
Q.No.(1): Can I sell the goods after adding margin with the invoice amount to an another unregistered person?

Q.No.(2):Can I sell the goods after adding margin with the invoice amount to a registered person?

If i do so, the receiver should pay gst ON THE TOTAL VALUE OF INVOICE under reverse charge?

If he paid GST under reverse charge, he is eligible for availing ITC?

clear my doubts
thanks in adv

I have downloaded the Java software of ITR 2,Dt.0807202 from IT Dept E filing site link and attempted to submit the return.I could not successfully submit the return,wth the
following message on my attempt to submit the return.

Com.sun.xml.internal.messaging.saaj.SOAPExceptionlmpl:message send failed.

Pl.guide me ,in addressing the issue and to successfully submit the return.