Sir, I have not deducted TDS on professional fee paid during April-18 to Dec-18 as we had no TAN.But on 01.01.2019 I have applied for TAN.
I am I liable to pay tds on professional fee paid during April-18 to Dec-18. Will there be any late filing fee as 3 quarters have already completed

M/S RAINBOW LTD is registered in West Bengal. M/S RAINBOW LTD purchase materials from Orissa Party (M/S S ENTERPRISE) whose materials are lying in Vizag Port (AP). M/S RAINBOW LTD does not want to transport the materials to Kolkata from Vizag. M/S RAINBOW LTD advice to his seller (Orissa party i.e. M/S S ENTERPRISE) to send the materials directly to M/S RAINBOW’s Client (M/s SHIVSHAKTI LTD) who is in Karnataka.
Please guide us 1. Who is making E way Bill (M/s Rainbow Ltd, M/s S ENTERPRISE or M/s SHIVSHAKTI LTD)
2. How to fill up E way bill?
3. Which distance should put in E way bill?

Sir / Madam,

We are going to sell our company car which we have used 6 years for our office on which we have claimed depreciation till date in our books of account and as per IT act.

Date of Purchase was 18/09/2012

Purchase cost was Rs.1121830/-

WDV as on sale date is Rs.284933/- as per Companies Act 2013

WDV as per IT Act is Rs.112183/-

Sale Consideration is Rs.100000/-

Hence margin of supply is 100000-112183= (-)12183

Since margin of supply is negative, there will be no GST liability (i.e we can raise invoice for Rs.100000/- without GST)

Regarding this sale, we discuss with one consultant he told as the capital purchase has taken place in VAT era hence there would not be a GST sale. Whether his quote is right or wrong?

Kindly advise us whether our understanding is correct or not?

Thanks in advance,

with regards,
Bazeer L

Site is owned by Husband and Wife . Both are co owner . They construct Flats and sell.

If amount received before Occupation certificate ,GST is applicable.

Query is : Whether GST has to Registered in the name of Husband and Wife Individually or they have to make partnership deed and registere in the name of Partnership .

Or GST registration in Husband or wife is sufficient?

Being a part of the Private limited Company can we be able to take benefit as in case of Body Corporate Business entity?

If a registered person under GST paid RCM @5% at Consignment Note of Goods Transporter Agency, Will input allowed of RCM paid on the same.
further I want to ask If a transporter charge GST @5% on his bill, will input of the said GST will be allowed or not.

What will be your reply on above two cases if GST Rate taken at @12%.

RCM on Security Services applicable with effect from 1.1.2019 : Notification No. 29/2018- Central Tax (Rate).
Sir,
I want to know that, if security guard appointed by employer as a company role & received services from the employee as a security services i.e. Employer , Employee relationship. in such cases also RCM applicable or not

While passing an order u/s 143(3), if AO commits mistake of not setting off LTCL wd LTCG both occurring in the yr under scrutiny, and totally ignores LTCL and taxes LTCG . Also miscalculates tax and interest to be paid in tax calculations . Can such order be rectified by AO ? Or asseesse has only option of filling the appeal against such order?

There is a gratuity trust which is pending for approval by commissioner but the employer has issued cheques by way of contribution and Interest is capitalised in particular bank account for that scheme . So my question is what are the consequences for the employer making contributions and interest capitalised in unapproved gratuity trust.

Dear Sir

Whether trust having 80g can do business activities and claim exemption ???