Original ETDS return for 26Q4 FY 25-26 has been filed on 4th June 26. There is a delay of 4 days.
Subsequently one challan has been paid and need to revise etds return by adding this challan.
My question is whether Late Fees u/s 234E is payable in this case ?

RESPECTED SIR
A company is setting up a freezing plant worth crores of rupees. It has to pay GST on the purchase of machinery and spare parts. Since the freezing business has not yet commenced, there is an accumulated Input Tax Credit (ITC) amounting to lakhs of rupees. The question is whether a refund of this ITC can be obtained, or if it will be forfeited.

Sir, we are engaged in a nursery business where we purchase plants, grow them, and sell them. Maintaining a detailed inventory or stock register for each plant is practically difficult. Therefore, we maintain only Plants Purchases and Plants Sales in Tally.

In such circumstances, could we face any issues during Income Tax scrutiny? Can the Income Tax Department reject our books of accounts and estimate our profits merely because we do not maintain a detailed stock register?

What minimum records should we maintain to comply with Income Tax provisions and avoid scrutiny-related issues? Kindly advise with reference to the relevant sections of the Income Tax Act and applicable judicial precedents.

A works contractor carrying on works with a government department.
During the month of September 2025, that concerned department filed an entry showing a payment of Rs. 30 lakhs to the contractor. Actually no such payments were received by the contractor. The contractor wanted to reject this entry in GSTR7. Instead of rejecting this entry ,the accountant wrongly accepted the entry. Now the deductor states that as the entry has been accepted by the deductee he can not revise the GSTR7 return filed by him. The GST officer also says that he can not do anything in this matter. Can the experts give a solution to this problem as this turnover will be added to the outward supply for this month and as the contractor has not received any such payment.

My father has expired. I am nominee in his PPF account. I want to transfer this amount to my HUF savings account immediately when it is credited to my account. I shall do fixed deposit in HUF name. What is process to do so? Will there any tax complication in future?

Hello everyone,

I’d like to understand how practising CAs and Company Secretaries currently manage document collection from clients.

In your day-to-day work, do you face any of these challenges?

- Clients repeatedly delaying the submission of required documents
- Receiving incomplete documents or incorrect files
- Tracking which documents have been received and which are still pending
- Following up with clients through WhatsApp, email, or phone calls
- Keeping document collection organised across multiple clients

I’m interested in learning how small and mid-sized practices handle this workflow today.

A few questions:

1. What is the most time-consuming part of collecting documents from clients?
2. Do you use dedicated software, spreadsheets, WhatsApp, email, or a combination of these?
3. What is one thing you wish your current process handled better?
4. Have you found a simple, practical way to reduce repeated follow-ups?

I’m an independent student developer researching this workflow and trying to understand what professionals genuinely need before improving a small document-collection tool.

I’d appreciate practical experiences and suggestions from practising professionals. Thank you!

Dear Sir,
I have filled on 29122025, a Condonation Request under sec 119( 2) b to file Revised Return AY 2021-22 to claim refund of excess tax paid beyond Rs. 300000/- on payment of Leave Encashment Rs. 731181/- as superannuation benefit which was received at the time of Retirement on 31-02-2020 from SBI Nagpur. After 9 months of follow up by frequent visit to Dept. now PCIT issue Rejection Order on 16102026, Stating as per CBDT Notification 31/2023 Dt. 24-05-2023 applied wef 01-04-2023. and not for pre retirees prior to Apr 2023.. But in many cases IBTA decision are in favor of Assessees who retires prior to 2023. Now How I proceed further to file appeal or how to file appeal to IBTA tribunal. Is any paid professional are available to this caclubindia. forum.
Please advise
Regards,
Ramesh Lute

Our company has purchased 50 Laptop vendor has raised Invoice for the same,However at the same time he has raised separate Invoice for AMC of these Laptops for 3 Yrs,Now my question whether the AMC amount needs to capitalised since it is happening at the time of procurement of Laptop ,likewise we capitalise the Insurance amount of Vehicle at the time of purchase However the Insurance amount is for 1 Yr?

A client is registered under GST Act and is engaged in the manufacturing of cattle feed. The outward supply of cattle feed manufactured and sold by client is exempt from GST.
However, the client makes purchases of raw materials, packing materials and other goods from registered suppliers, on which GST is charged and paid. The Client also files GST Returns, including GSTR-1 and GSTR-3B.
in this situation, I seek expert clarification on the GST treatment of such purchases, the eligibility and treatment of any related input tax credit, the reporting requirements in GSTR-3B and the applicable provisions of the GST ACt, 2017, the GST Rules, 2017and relevant CBIC circulars or notifications.
thank you.

1)If seller sold good and cutomer reject these goods for poor quality and ask seller to take back goods , does seller need to issue delivery challan for sale return movement of goods ?.

2) if yes ...does seller need not to apply gst in delivery challan and eway bill too when taking goods back from customer for sale return ?