A gst registered jewellery business composite scheme dealer sales of silver articles value rs:1 lacs non local URD persons.
Question:
Dealer Rs:50,000/- above e-waybill compulsory for composite dealer.

Receive credit note for purchase return. Where to show in 3b. All other itc ( total input minus credit note itc) or show separately in revesal coloum as system generated.

Holding company had 80% shares in previous year and 96.6% shares in current year in subsidiary. How should the comparative figures for previous year be disclosed ; considering 96.6% shares or 80% shares?

What are some must-have apps for a CA student?

Any extension for GSTR-9 & 9C for 2019-20 ??????????????

Sir, I feel the annual return GSTR9 For F.Y. 2018-2019, this is possiable or not , m turn over less than 1 crore.
thanks

One of our supplier raised invoice at end of march. We receive that goods in april. Supplier upload his bill on gstr1 in march month and we take input in april month.
Now there is mismatch arise in both gstr9.
What we do

My father expired in April'19. My mother registered as his legal heir on income tax e-filing site, and filed her own return for AY 2019-20, and also filed return for my late father. Both returns were processed by IT deptt.

My father had some bank FDs. Bank kept deducting TDS against his PAN, despite intimation given in writing.

For AY 2020-21, she again filed two returns :

a) One as legal heir of my father, showing income only up to the date of death. As income was below taxable limit, full TDS refund was claimed.
For example, form 26AS showed his interest income as Rs 1,70,000/- and TDS of Rs 17,000/-.
Return filed by her showed income from OS as Rs 3,000/-(up to date of death), and claimed refund of Rs 17,000/-

b) Second return was filed for herself, in which FD interest income after the date of death of my father was added to her own income.
For example, form 26AS showed her interest income as Rs 80,000/- and TDS of Rs 8,000/-
Return filed by her showed income from OS as Rs. 2,47,000/- (including interest earned on my father's PAN), and claimed refund of Rs 8000/-.

Return for my mother was processed, and due refund has been received.

However, notice u/s 139 (9) is received from CPC for return filed for my father, as income shown in 26AS is different from that filed in ITR.

On login to e-filing site, I get option either to agree, or to disagree to the notice.
Please advise how do I reply to notice 139 (9) ?

Dear Sir
My date of Commencement of Article ship is 9 march 2020 but my Franking date is 23 Feb 2021. then My doubt is from which date ICAI will consider my article ship period

What is the difference between circular and clarification.