Hello All,
One of our client had wrongly filed GSTR 1 of August 2025 considering invoice date as 31/03/2025 instead of 31/08/2025. Is it possible to amendment such invoice now with correct invoice date as 31/08/2025. Kindly suggest to resolve the issue.

Dear Experts

One of my friend was running a Proprietory business. He failed to file GST return from Nov 2018 due to personal reasons. His Registration was cancelled " Su Motot " WEF July 2019. Now, he wants to activate his GST registration and continue his business. But, as more than 3 years have gone, Portal is not permitting to file the Returns for the default period. What should he do to revoke the cancellation of his GST registration?

Alternately, can he apply for new GST registration, leaving the old one as it is ?

Pls. advice.

We seek your expert guidance in the matter of certain Private Limited Companies wherein statutory compliances have remained pending for the last five to six financial years due to professional negligence of the earlier consultant. The present management is willing to regularise all pending filings by paying the prescribed additional fees, penalties, and compounding charges. The intention thereafter is to close/strike off the Company. What about ADT 1 and CA UDIN on Balance Sheet ? Please guide

Dear Sir/Madam,

We are into transportation services (GTA) we have supplied some taxable services to the customer but while filing we have shown as 5% RCM which was later amended as taxable services but again done mistake with 5% GST shown instead of 18% GST and now the bill is not amendable.

So if we cancel the bill and pass credit note and issue fresh bill is it acceptable or is there any other solutions.

Thanks & regards

Sir / Madam . Requesting your valuable reply

X , Y & Z (brother & sisters) are the joint owners of a house via family inheritance. House purchased in Year 1969 . Land measuring 1200 sq.ft.

Z , Relinquished her share (400 sq.ft. UDS) to X & Y for Rs. 25 lakhs via release deed.

X & Y becomes absolute owner and entered into JDA with a developer. ( JDA agreement in
Rs.100 stamp paper and POA registered in Registrar office in Chennai. Is this fine ? )

As per JDA, 3 Flats to be constructed. 2 flats to X & Y and 1 flat to developer.

POA registered in Nov 2022, assigning 400 sq.ft UDS to developer.

In June 2024, X & Y decided to surrender their share of 1 flat to developer for Rs. 1.4 crore.
Subsequently prepared Supplementary agreement to earlier JDA and POA registered in July 2024 assigning 400 sq.ft. UDS to Developer.

Please note: Flat is under construction till July 2024.

In April 2025, X gave his share in one flat to Y via settlement deed out of love & affection.

In May 2025, Builder handed over the flat to Y.

Developer, Makes payment of 1.40 Crores for the surrendered share to X & Y in 3 phases (May 2025, June 2025, Dec 2025. ) . Developer deducted TDS 1% in FY 2025-26

Could you please advise, how the capital gain tax will have to be arrived at for X & Y ?

Taxable Year 2025-26 (AY 2026-27) ? Whether Sec 54/54F can be applied ?

Flat constructed – Built Up area 840 sq.ft. + UDS 400 sf.ft = Total 1240 sq.ft each flat.
For the flat as per JDA, should we calculate stamp duty value for built up area 840 sq.ft or total 1240 sq.ft as consideration ?

I have supplied goods to merchant exporter by charging GST at the rate of 0.10% while I have procured material by paying GST at full rate 12% and 18%, whether I can claim GST refund of GST credit ?

Received this confusing IT notice. It says the tax is paid but still asking showcause.

Subject: Show Cause Notice for proposed penal action for non-payment of Advance
Tax – reg.
Sir/Madam,
On verification of records for the A.Y. 2025-26, it is noticed that you had taxable
income giving rise to liability for payment of advance tax in accordance with sections
208 to 211 of the Income-tax Act, 1961. However, no/insufficient advance tax was
paid within the prescribed due dates.
It is observed that the tax liability was subsequently discharged by you through
payment of Self-Assessment Tax under section 140A along with applicable interest.
While the payment of tax and interest has been taken on record, the same does not
by itself constitute compliance with the statutory requirement of timely payment of
advance tax instalments.
In view of the above facts, the circumstances leading to non-payment/short payment
of advance tax require examination to determine whether any proceedings under the
Income-tax Act, 1961 are warranted.
You are therefore requested to submit your explanation, if any, along with supporting
evidence, within 10 days of receipt of this notice as to why appropriate action as per
the provisions of the Act should not be considered in your case.

Whether a Government company is required to deduct GST TDS on payment of premium towards employees Group Term Life Insurance and Group Health Insurance policies procured from a private insurance company ?

An employee is transferred from Mumbai (Head Office) to Gujarat (Factory). The Head Office in Mumbai pays the transportation charges to a GTA for shifting the employee’s household goods from Mumbai to Gujarat.

Whether GST is payable under Reverse Charge Mechanism (RCM) in this case?

If RCM is applicable and GST is paid by the Head Office, whether ITC of such tax paid under RCM is available, or will it be blocked under Section 17(5) as personal consumption?

Dear Sir,

We have purchased used commercial vehicles, please clarify the how to decide the useful life of used commercial vehicles.

Thanks & Regards