Dear Team,

Is tax invoice is mandatory for accounting entry or e-invoice is appropriate document for invoicing?

Thanks & Regards,

Dilip Baranwal

Sir Iam completed my CA final 2nd group in 2009 and Later in subseaquent attempt Appeared for 1st group but failed. Now i started preparation for 1st group and want to appear in 2026. My queries regarding SPOM 1.i hear from some resources that set C and D are exempted for me. 2.when will SPOM will be completed by me Whether it is after completion final or before writing of final 1st group exam. Thinking you
Yours faithfully
G Ramesh babu

TITLE BY MISTAKE DRC-03 IS SET OFF WITH WROGN DRC-03 A

To
The Superintendent of Central Tax / Assistant Commissioner of Central Tax
CGST Range-1,
GST Bhavan
SUBJECT: APPLICATION FOR AVAILING BENEFITS UNDER GST AMNESTY SCHEME & REQUEST FOR ADJUSTMENT/REFUND OF EXCESS AMOUNT PAID THROUGH DRC-03 DUE TO CLERICAL ERROR AGAINST DRC-07 ORDER NO. *********** DATED **/04/2024
Respected Sir/Madam,
I, Sri .........................................., Proprietor of M/s ....................................., having principal business place at *********************, and holding GSTIN: ******************, respectfully submit this application for availing the benefits of the GST Amnesty Scheme for the Financial Year 2019-20.
This application is being submitted in connection with the DRC-07 Order No. **************** dated 15/04/2024, and for seeking a refund/adjustment of excess tax paid under Form DRC-03 due to an inadvertent clerical error in selecting the reference number while making the payment.
1. Background of the Case:
The aforementioned DRC-07 order was issued about the alleged irregular availment of Input Tax Credit (ITC) beyond the prescribed time limit under Section 16(4) of the CGST Act, 2017. The order was passed under Section 73 of the CGST Act, 2017, determining the amount of tax, interest, and penalty payable.
Subsequent to this, the Government introduced the GST Amnesty Scheme, allowing eligible taxpayers to regularize past compliance-related defaults and avail the benefits of tax relief.
2. Erroneous Payment under DRC-03 Due to Clerical Mistake:
I wish to bring to your esteemed attention that, while filing Form DRC-03, a payment was made mistakenly due to an inadvertent clerical error by our staff in selecting the reference number.
While setting off DRC-03 with DRC-03A, instead of selecting the correct reference Order No. ****************, our staff erroneously selected Demand ID ******************, which was already covered under the GST Amnesty Scheme and required no further tax payment.
Due to this genuine mistake, the system wrongly set off an amount of ₹90,426 (CGST) and ₹90,246 (SGST) against an order where no tax was due under the Amnesty Scheme.

3. Applicability of the GST Amnesty Scheme & No Requirement for Payment:
We wish to submit that humbly:
• The GST Amnesty Scheme was introduced by the Government to provide relief to taxpayers from procedural lapses and inadvertent delays in ITC claims.
• The DRC-07 Order No. ZD370424012296J falls within the ambit of the Amnesty Scheme, thereby eliminating any requirement for further tax payment.
• Since the amount was erroneously paid under DRC-03, it was an excess payment made in error and not required under law.
• The payment made does not correspond to any actual tax liability, and as such, the amount paid should either be adjusted against future tax liabilities or refunded.

4. Request for Adjustment or Refund of Excess Payment:
In light of the above facts, I most humbly and respectfully request your kind office to:
✅ Adjust the Excess Amount: Kindly allow the excess amount of ₹90,426 (CGST) and ₹90,246 (SGST) to be adjusted against future tax liabilities.
✅ Process Refund if Adjustment is Not Feasible: In case adjustment is not feasible, I kindly request the refund of the excess amount by initiating the necessary procedure under Form RFD-01, as per the relevant provisions of the CGST Act, 2017.
5. Justification for the Adjustment/Refund:
I respectfully submit the following points for your kind consideration:
📌 Genuine Clerical Mistake: The wrong reference number was inadvertently selected by our staff, leading to an erroneous tax payment. This was purely a human error without any intention to evade tax or cause any procedural violation.
📌 No Tax Liability Exists under the Amnesty Scheme: The DRC-07 order is covered under the Amnesty Scheme, making the tax payment unnecessary and an undue financial burden on our business.
📌 Intent of the Amnesty Scheme: The objective of the GST Amnesty Scheme is to grant relief to genuine taxpayers who might have committed unintentional lapses in compliance. Allowing an adjustment or refund would be in true spirit of the scheme and ensure fair treatment to taxpayers.
📌 Undue Financial Hardship: The excess payment has caused financial strain on our business, affecting working capital and business operations.
📌 Precedents in Similar Cases: It is observed that in similar cases, where taxpayers erroneously made excess payments, the department has considered their genuine request and granted adjustments or refunds after due verification.

6. Request for Closure and Relief:
Considering the above facts and the genuine nature of the error, I most humbly request your esteemed office to:
✅Acknowledge that no further tax liability exists under the Amnesty Scheme.
✅Grant necessary relief by allowing the adjustment or refund of the excess amount of ₹90,426 (CGST) & ₹90,246 (SGST).
✅Provide closure to the matter in line with the objectives of the Amnesty Scheme.
7. Enclosures for Verification:
I am enclosing the following documents in support of my application:
1. Copy of DRC-07 Order No. ***************** dated **/04/2024.
2. Copy of Form DRC-03 with payment details.
3. Relevant communications with the department regarding the payment.
I humbly appeal to your kind office to consider this request with sympathy and fairness, keeping in view the genuine nature of the mistake and the principle of equity and justice.
I shall remain ever grateful for your kind support and look forward to your compassionate and favourable consideration of this request.
Thanking you in anticipation.
Yours faithfully,
Sri **************************
Proprietor, *************************


this was the issue Please guide how to resolve

Hi
Mr.X, had short term capital gain of Rs.90000, arrived from sale of shares for short term period.
He also has income from house property.
For FY 2023-24. He filed returns and his income was less than Rs.5L which is eligible for section 87A deduction
He filled accordingly
However he gets notice to pay Rs.16000 including penalty and interest as income tax on short term capital gain,
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Please guide

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Pl guide me how can i take nps benefit deducted by my employer.
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REGARDS
Sanjay

Dear Sir,

we have deemed export transaction in FY -2023-24, in our GSTR-1 we have declared the same as normal sale and now while applying for the GST refund when we are uploading the invoice in RFD-01 getting the error as "document is not a deemed export" now the time limit to amend the invoice is also over. request you o please suggest how to proceed further, whether any manual application need to be filed. we have all the necessary documents like disclaimer letter, invoices duly endorsed by customer, CA certificate in statement 5B, Form-A etc.

Hi
I completed my CA Inter in 1995. Thereafter I appeared in Final Exams 3-4 till 2003 but could not clear. Since 2003 I got busy with my work and did not appear again for Final Exams. Now, I want to appear for my final Exams again. My queries are:
1. Will my Inter Exams results be considered as valid after almost 30 years?
2. If answer to point no. 1 above is yes, then what is the process of getting myself registered again and appear for Final Exams?

Best Wishes
Nilanjan

Hii , i am government employee, i am retired and working i forest department, i had receive pension of 20,00,000 after deducting tds of rs 5,00,000 for the f.y. 2023-24. Return for the same period is not filed till date . what should i do?