Hi all,
Can anyone please help me with this:
A minor has capital gain income which is clubbed & shown in his father's income as it's higher than his mother's income.
Is it necessary to register in income tax as authorised representative of minor for clubbing income?
Please note minor has no other income

Dear Sir/Madam,
I am a Chartered Accountancy student and had completed my articleship training in the year 2017. However, as per my records, there is a deficiency of 11 days in my articleship period due to excess leave.
At present, I am employed and wish to regularize and complete the deficient period of training. Unfortunately, my erstwhile Principal has passed away, and therefore I am unable to approach him for the necessary formalities.
I kindly request you to guide me on the procedure to complete the remaining 11 days of articleship and the documents/forms required in view of the demise of my Principal. I would also be grateful if you could advise whether I may complete the deficiency under another practicing Chartered Accountant and the process to obtain the necessary approval from ICAI.

I have Bank Account which is used by me for Transactions related to my Income from Business.

I also have other bank accounts which is used for transactions related to other heads on Income like Income from SaIary,CapitaI Gains , Interest Income etc

When I prepare Balance Sheet and P/L Account for filing ITR 3,whether I need to show bank balances of All Bank Accounts or I can show Bank Balance of only Business related Bank.

Income which is generated in other bank accounts will be shown in respective Income heads

Please guide

We have filed Income Tax Return for AY 24-25 against which Income Tax have raised demand after adjusting TDS on Salary. Please suggest the solution for this to avoid tax payment.

"On perusal of the Return of Income filed, you have exercised the option of "Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed. However, the Form 10IEA has not been filed under sub-section (1) of section 139 for furnishing the return of income. Hence, your return of income will be processed as per the provisions of section 115BAC (ie., under the new tax regime) and deductions/ exemptions and tax rates as per the said provision will be allowed."

Sir
while checking book of account and gst statement for audit purpose , it found that one month there is difference in GSRT1 & GSRT3B. in comparison report . But individual checking each there is no difference in fount , only in comparison statement show there is difference and cumulative is showing .
Please advise
Binu

I want to start gst invoicing no from 101 for financial year 2026-2027 and delivery challan no 201 for fy 2026-2027.Can I start from above nos. I purchased goods from gujrat and send goods to kolkata by my supplier to storage house.Now after goods reaching there I issued delivery challan on date of loading from gujrat and prepared outward supply e-way bill for storage. So 2 e-way bills are issued for same goods .one by my supplier and other myself for storage with same vehicle no .Is it as per gst rules . please clarify with examples?

I have put less Sales amount in Gstr1 of April-26 by mistaken, paid gst also filed 3B with same amount, I came to know about this mistake after May Gstr1 was filed, now Gstr3b is pending to file. Kindly suggest what amounts I should put in In May Gstr3B to solve this issue. Regards in Advance

Sir/Mam,

One person taken GST Registration taken E commerce and selling good through Amazon, and amazon showing details in 2B

I am not able to understand Amazon showing ITC on services or Sales,

Now I am having doubt how to file GSTR1 which Sales I have to take

what is the process to file GSTR1 & GSTR3B E commerce operators

Which points to consider when filing GSTR1 & 3B

I request kindly explain E Commerce operators GST Returns Filing process

Thanking you

Dear Experts,

We have a client engaged in the tattoo business in Bengaluru. We applied for cancellation of GST registration on 10th March 2026. The cancellation application appears to have been assigned to the State GST authorities; however, the jurisdiction details are not available in the application status & GST certification.

Since no clarification or notice has been received from the department, we waited for the cancellation to be processed. After more than three months, we approached the Central GST officer based on the jurisdiction mentioned in the GST Registration Certificate. However, the officer informed us that the cancellation application was not assigned to their office and they were unable to identify the concerned State GST jurisdiction.

I seek guidance on the following issues:

1. How can we identify the State GST jurisdiction/officer to whom the cancellation application has been assigned?
2. At the time of filing the cancellation application, all pending returns were filed except GSTR-3B for Q4 of FY 2019-20, which could not be filed due to the statutory time-bar restriction of three years. Could this pending return be the reason for the delay or non-processing of the cancellation application?
3. If the pending return is impacting the cancellation process, can we apply for unblocking/unbarring of the return filing facility to enable filing of the pending return?

Your guidance on this matter would be highly valuable in assisting our client.

Thanks in advance.

Respected Sir/Madam,

I seek your independent legal opinion regarding the functioning of a society registered under the Societies Registration Act, 1860 and the response received from the District Registrar & Inspector General of Societies.

Brief Facts:

A registered society has allegedly not renewed its registration and has not submitted statutory compliances from the year 2021 onwards.
It is further alleged that:
1. No audit of accounts has been conducted for several years;
2. No financial statements have been disclosed to members;
3. Donations and funds are being received and utilized without adequate transparency;
4. The society continues to function publicly and represent itself before Government authorities.

A formal complaint was submitted to the District Registrar & Inspector General of Societies by a member requesting inquiry into the affairs of the society, including its financial management and compliance status.

In response, the Registrar's office stated that since the society is "not renewed", the office has no authority to investigate or inquire into the affairs of the society.
The reply does not cite any specific provision of the Societies Registration Act, 1860, any State Rules, Government Notification, judicial precedent, or other legal authority supporting such conclusion.