One of my client has opted for composition scheme since he is doing trading in purchasing & selling computer and mobile accessories, along with that he is also engaged in recharged business(recharging mobile phone). My question how can i treat this recharge business while filing GST returns? Where it has to be shown? And whether it should be shown or ignore from GST point of view?

Awaiting for Reply.
Thank You.

no tds from salary is deducted for some employees as their yearly total income is below Rs. 2.5 lacs. How to issue Salary certificate for them ? whether on simple printed form 16 Part B is sufficient writing by hand or salary certificate should be generated from System like the persons whose tds is deducted from the salary. What is the correct procedure to issue form no. 16 to employees whose TDS from salary are not required to be deducted?

is tds is application on central warehousing corporation or not

Hai Friends Good Afternun
One Client Reached Us For Tax planning purposes which already income tax assessee.
For AY 16-17 He Filed His Income Under Professional Basis But Not Filed For AY 17-18 And 18-19.
Now He Was Saying As Income Under Trading N Need Of Returns.
Can We Change His Income From Profession To Trading?
Kindly Conclude Us..
Thank You All For Your Precious Time Spending For Guiding Us.

Dear Sir,
For AY 2017-18 income tax return of my client was filed by himself on 09 Dec 2017, in that return the refund of TDS of Rs 4902/- (under sec 194D / Insurance commission) was claimed and same was processed successfully on 01 Jan 2018 and refund of Rs 4920/-was paid on 10 Jan 2018.
However the said client came to me in Dec 2018 and informed me that Refund of Rs 399890/- was pending for AY 2017-18. I checked his income tax status on income tax portal and found that his Income Tax return for AY 2017-18 is processed.
On scrutiny of his 26AS, I found that TDS credit of Rs 399890/- (under sec 194C/payments to contractors) and Rs 4902/- (under sec 194D / Insurance commission) was there, out of which TDS credit of Rs 399890/- is not claimed in his income tax return. On further inquiry he told me that he received payment of Rs 3998900/- as compensation of land acquired by govt for irrigation purpose. On the basis of all these information, on 11 Dec 2018 I filed revised return for AY 2017-18 and claimed refund of Rs 404790/- (4902/- + 399890/-).
On 24 Jan 2019 I received intimation u/sec 143(1) and found that they did not considered refund claim of the TDS of Rs 399890/-. On further scrutiny on income tax portal we found tax credit mismatch of Rs 399890/-. On 14 Feb 2019 we submitted rectification request as “only reprocess the case”. Further on 23 Mar 2019 we received rectification order U/Sec 154 as “No demand No refund” and details of unmatched TDS of Rs 3,99,890/- with valid TAN flag “Yes”. It is pertinent to mention that there is no tax credit mismatch according to income tax portal as on today.
Now my first query is that, How to claim refund of Rs 399890/- ? And another query is, shall I go to the deductor to change the sec of TDS from 194C to 194A as the payment is interest on compensation of land acquired by govt for irrigation purpose?
Regards and eagerly waiting for expert opinion.

What should be the treatment of GST on free samples sent outside India ? Are they taxable or exempt as they are export?
Free samples given in India are not treated as supply for the purpose of GST.
Secondly, if we pay GST, then can we claim refund ?

IF I PURCHASE MATERIAL TO BE DIRECTLY SENT TO JOBWORKER THEN WHAT TAX WILL BE APPLIED. iF FOR EXAMPLE MY OFFICE IS AT DELHI JOWWORKER IS IN PUNJAB AND THE SUPPLIER IS ALSO IN PUNJAB.The supplier delivers the material at the jobworkers premises at punjab. Will igst be applicable or cgst and sgst.

Does an assessee registered under Composition Scheme looking to file GSTR 10 after the surrender of GST required to fill Table 8 A,B,C,D. Because they are not taking ITC and do not have any balance in Credit Ledger.
Kindly advice.
Thank you.

Dear Sir,

Our Company is in Maharashtra State, We have received the Order from Tamil Nadu base company to supply the material in maharashtra.

We have raised the invoice totalling amount to Rs.65000/- in the name of tamil nadu base company and supply the material to maharashtra base company.

In this case we have to raised the eway bill as the transaction is interstate and also the invoice value is more then Rs.50000/- or not need to raised the e way bill as our company is in maharashtra and material supply also in maharashtra. ( As the in maharashtra limit of Eway bill Rs.100000/-)

Please also confirm the if we have not the raised the e way bill, then what is the process to rectify the same.

Dear Sir,
I want to know the procedure of Old Machinery Transfer one Branch to another Branch (Interstate).