Dear Experts,
I purchased an under-construction flat from a RERA-registered builder in Bangalore in March 2022 for ₹1.09 Cr. Payment was made in 18 milestone installments — partly from my own funds (~₹10L) and partly through home loan disbursement (~₹99L directly to builder).
I was not aware of the Form 26QB requirement under Section 194IA at the time and never filed it. TDS of approximately ₹96,652 (1% of consideration excluding GST) was never deducted or deposited.
The builder (now merged into APG Lifestyle Homes Pvt Ltd, CIN: U70109TN2017PTC173976) is ACTIVE Compliant on MCA portal with balance sheet filed up to 31/03/2025 and last AGM on 30/09/2025. The builder charged GST (CGST + SGST) on every milestone payment and is clearly reporting all revenue.
My questions:
Can I file the Form 26QB(s) now with late fees and interest, and then use Form 26A under the proviso to Section 201(1) read with Rule 31ACB to remove assessee-in-default status, given the builder has filed returns and paid tax on the income received?
Does the Form 26A electronic process on TRACES work for Section 194IA (26QB) transactions, or is it only applicable for regular TDS returns filed via Form 26Q? If not electronic, can relief be obtained through the Assessing Officer directly?
If Form 26A is applicable, would my liability be limited to interest under Section 201(1A) at 1% per month from date of each payment until the date the builder filed their return for the relevant year? My estimate is approximately ₹15,000-17,000.
Should I file 18 separate 26QBs (one per milestone) or can I consolidate? What is the interest implication of each approach?
Can any CA here handle this end-to-end — 26QB filing + Form 26A certification? I am based in Bangalore. Please share your fees.
I have all supporting documents — cost sheet, payment receipts, bank statements, loan disbursement records, and GST invoices from the builder.
Thank you in advance.

We have issued credit note to our B2B customers from Tally. But in that docuement title showing 'Tax invoice' and other columns captured like document type showing Credit Note. Is there any misconfication to issues in this document to the customer ?.please clarify for Invoice, Credit Note, Debit Note and Bill of supply in GST.I think and assure the document type only classify above the same.
please clarify the follows:
1. If it is a normal sale with GST, document title should be “Tax Invoice”.
2. In GST, the document title and document type both matter, but what is legally important is the content and correct classification as per GST rules, not just the heading printed at the top.
3. Even if Tally header shows “Tax Invoice”, but voucher type is Credit Note and GST return is correctly adjusted, legally it works — however, best practice is to change the print title to “Credit Note” to avoid confusion for customer and auditor.

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i thikn its taxed at MMR, thats y?

not sure,

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How much will be the total TDS to be deducted?

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One of our clients completed the contact work under MGNREGS. The Executive Engineer deducted TDS @ 1% CGST & 1% SGST on the total value of the contract work, but paid GST @ 28% on Cement only (even though it is a contract work). What will be the GST structure on MGNREGS works

SIR
AOP TRUST FILED ASST-YEAR 2025 -26 LOSS OF RS.175813/- AND WITH REFUND CLAIM OF RS.39527/- BUT THE INTIAMTION U/S 143(1) COMPUTERD WITH 234C INTEREST RS.7019/- REFUND BALANCE AMOUNT RS. 33,000/- CRIDTED IN BANK ACCOUNTS.
1. 234C INTEREST IS APPLICABLE IN THE CASE FOR AOP
2.HOW RETIFICATION REQUEST AND GET THE INTEREST AMOUNT OF RS, 7019/-
PLEASE GUIDE
THANKS

Sir mera tin sources of income hai at first business income jo ki mai 44ad me lena chahta hu dusra commission and brokerage income v hai and short term and long term capital gain share market income v hai ab mujhe bataye ki itr 3 kaise dikhau pls reply me

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PLEASE GUIDE US AND IF POSSIBLE THEN PROVIDE THE SECTION REFERENCE FOR OUR BETTER UNDERSTANDING

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