How a individual can change address in pan card? Which supporting documents required?

Whether credit note can be issued for stock audit fees.

One ca Firm provided stock audit services and accordingly issued invoices charging GST.But now party is not making payment so the firm issued credit note to claim gst paid earlier. Whether it is a correct stand or such amount should be written off as bad debt.

Dear experts

Very good evening !
Kindly share your experts views regarding "taxation in case of 44AE"

Case Facts:
(1) The assessee is individual transporter and having 10 vehicles during the fy 2018-19
(2) Some of which vehicle is having light goods vehicle and some are heavy goods vehicle (As per RC Book)

Queries:
(1) As per 44AE as per my understanding for taxation under sec 44AE first we have to decide whether the vehicle is heavy goods vehicle or not. If it is heavy good vehicle then the taxation will be @ Rs 1000 per MT of gross weight vehicle (GVW )or unladen weight as the case may be.

Heavy Goods Vehcile, GVW, Unladen weight are defined as in Motor Vehicle Act, Sec 2

AS Per Sec 2 of Motor Vehicle Act:
heavy goods vehicle” means any goods carriage the gross vehicle weight of which, or a tractor or a road-roller the unladen weight of either of which, exceeds 12,000 kilograms;

gross vehicle weight” means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority as permissible for that vehicle;

“unladen weight” means the weight of a vehicle or trailer including all equipment ordinarily used with the vehicle or trailer when working, but excluding the weight of a driver or attendant; and where alternative parts or bodies are used the unladen weight of the vehicle means the weight of the vehicle with the heaviest such alternative part or body;

So in case -1 of vehicle with :
- Unladen Weight : 9000 Kg
- Passing Capacity : 19000 Kg (Excluding Truck Weight)
- Total GVW : 28000 Kg

So in case -2 of vehicle with :
- Unladen Weight : 5000 Kg
- Passing Capacity : 8000 Kg (Excluding Truck Weight)
- Total GVW : 13000 Kg

How we decide Whether:
(1) The vehicle is Heavy goods Vehicle ?
(2) How much income will be offered for taxation in case 1 & case 2 above?

Kindly guide....
Thanks in advance for your valuable time and suggestion please.

Following is the scenario.
A person becomes issues a gst bill for March 2019,
but have taken GST registration in month of June 2019,
is it possible to give credit to customer for March 2019 in GSTR 1 of June 2019?

Dear sir/madam,. I havea GST regular dealer I got license in March,2019, coming to my problem in my GST certificate signature not verfied it showing and ? Mark is there please how can I solve my problem I need GST certificate with signature verfied how can I do . Please solve my problem.

Respected sir,
for the year 2017-18 we have discount income of rs 214000. Now our sales as per book of account and as per gstr 1/3b are matched, But there are difference in my tax audit report and gst 1/3b, reason is that in gst returns discount income is not shown because it is discount received so how to give effect of the same in gstr 9c how to match turnover, or simply can we give reasons that difference is due to discount income.

Dear madam/sir,
Suppose there is one company which provides services in India as well as export Services outside India as Zero Rated Supply and applies for LUT and does not pay IGST on Export.
Now, can this company avail/adjust Input Tax Credit used for providing Zero rated supply against supplies related to domestic supplies?
Thank you.
Sujit.

If partners of a Firm want to create another firm with the same set of partners and same percentage of share of profits for convenience purpose, is it allowable? Will the income of both the firms be merged in the hands of AO??

If a proprietor is running canteen and providing Food to students of an educational Institution on contract base, is this service is exempt service as per entry no. 66 of notification no. 12/2017 dt. 28-06-2017 or there is any amendment in this.

Dear Expert,
I'm a freelance trainer training ITI students to teach automobile engineering and soft skills.
So while filling ITR-4 SUGAM form (i.e. computation of presumptive income from profession u/s 44ADA), which sector and sub-sector (i.e. business code) I have to select? Whether the Sub-sector ‘Other professional services n.e.c.’ [i.e. Code: 16019] under the Sector ‘Professions’? Or else whether the Sub-sector ‘Technical and vocational secondary/senior secondary education’ [i.e. Code: 17003] under the Sector ‘Educational services’?

Please guide me.