Dear Experts

Finished goods are sent to Sea/Air port for Export purposes in September month. Due to technical reasons the material doesn't qualify for export at port and hence is returned back to factory. No Shipping Bill is prepared. Material is returned with the Tax Invoice in October month.

where to show this sale in GSTR1 return

Sir, I have submitted GSTR 1 but not filled for the period July 2018 to Sep 2018 as Quarterly returns, but by mistake I have entered the data only for the month of Sep.2018 but not for entire quarter and how to update july & aug. PLEASE KINDLY ADVISE.

Hello, I made payment to transporter agency in cash for carriage of agricultural produce amounting to 50000/- In this case section 40A(3) will be attracted.. further tds have to deduct.. but the transport is not ready to receive the amount in cheque nor ready for tds deduction.. Business is totally dependent on these services ..what can be done?? please help

Sir/Madam

The Facts of the case is that there is a Owners Welfare Association in Chennai, which has been registered under Societies Act. It has been migrated to GST from Service tax last year. The maintenance charges and its over all turnover is below the threshold exemption. Its income includes Maintenance charges collected from members and rent received from shops let out inside the premises.As it was not liable to GST, it was just filing NIL GST Return monthly.
Now the Statutory Auditor of the Association is of the opinion that since it has GSTIN, it has to pay GST only on Commercial rent received. It has not surrendered the Registration as many vendors are asking for GSTIN.
Now I require expert advice for the following questions:
1. If we go with the opinion of the Statutory Auditor, then whether maintenance charges collected by them will also be subject to GST liability?
2. If GST is payable only on commercial rent received, then how ITC has to be apportioned?
3. If the Association wants to keep its GST Registration, then what would be its GST Compliances?

Your advice is this regard would be highly appreciable.
Thanks in advance
CA Sheela Sreeram.

Assessee having turnover of Rs. 1.32 crore so he wants to opt section 44AD (As lilmit under section 44AD is 2 crore) . and wants to declare profit @ 5% by carring out audit under section 44AB by maintaining books of account.

he can file return under section 44AD (ITR 3) or normal return has to filed by assessee without showing 44AD.

We had filed DIR-5 (surrender of DIN) on 05-09-2018 of a person who had never been appointed as Director/Partner in any company/LLP. Status of DIR 5 is pending for approval.

Please confirm should we file DIR 3 KYC of person whose application for surrender of DIN is pending ...?

Whether the Tax Official will cancel the registration where no reply has been received from the asssesse against the Notice for cancellation of reg. issued by him?

Hello, can anyone guide me that using MS Excel for billing in business is legally correct or I have to buy a software like Tally etc. because I don't want to invest 20k for a software at the early stage of my business.

If a property is transferred to the legal heirs via probate after death of a person. & the legal hairs sales the property in two months of the said transfer, then the income will fall under Long term capital gain or short term capital gain.

Dear CCI experts ,
We have received mail from MCA for resubmission of SPICe forms for incorporation of Private company with following errors/remarks :
1. DIR 2 should be provided -
2. Main objects of MOA should be in consonance with objects approved in RUN
3. Attach address proof should be legible
4. Definition of Private Company as per Sec 2 (68) to be mentioned in AOA
5. Fill full address of RO address i.e. shop no./ house no./ plot no. with RO proof

Case :
1. Whether DIR 2 should be provide on Stamp paper and for all Director cum subscriber with and without DIN. Also we have already uploaded Affidavit & declaration in format as per INC 9 on stamp paper as affidavit
2. We have added extra objects in details for construction and infrastructure companies generally add in their objects , also as in RUN restriction of number of words in objects clause can be attached, since we added only 1 major para in object tab of RUN
3. All address proofs and IDs of all subscribers not having DIN attached.
4. Definition not attached as per 2(68) -
5. address of RO is filled with required details , also attached Rent agreement with utility bills in the name of land owner.

Plz guide and help us resolving our concern.