We have taken service of antivirus software for the period one year for our main computer server.
Is tds applicable, if yes which section whether 194 C or 194 J professional / royalty or technical.

Please advice

RCM ON ROC FEE, PROPERTY TAX, LICENCE RENEWAL FEE ETC., APPLICABLE OR NOT

While filing GSTR 1 whe have wrongly filed one party invoices by including cess amount, when we trying to amend these invoices through gstr 1 A there appeared an error message that the registration of suppliers is cancelled. So we couldn't amend the invoice in this situation what we have to do

Caselaws of income tax for the concept of mutuality

Dear Experts,

We are running a restaurant on a rented premises and the Land lord is unregistered under GST.
While filing 3B return, we are showing the rent and respective RCM in Table 3.1 (d). But not claiming back the ITC as we are not supposed to, as we are under 5% GST without ITC.
The issue is, the tax amount, which we are paying through RCM gets accumulated in " RCM Liability/ITC Statement ".

While we could not avail the RCM, how to liquidate / Reverse this amount ?

Pls. Advice.

My shop is rented in Delhi, and the owner stays in Noida. I am registered under GST and liable to pay RCM (Reverse Charge Mechanism). My question is: Should I pay IGST or SGST/CGST?

Dear Sir,
Please advice the above transaction-Surcharge Rate
case Summary: -
Mr. X (Individual) Purchased a property in India date 30.04.2024 from NRI of Rs. 12 Crores.
NRI profit- Long term capital gain on Property Sale of Rs. 8 Crores Approx.
Then NRI submit the request to AO for LDC as per his Tax calculation, he takes benefit of cost indexation of the property sale in the tax calculation.
AO verified the Tax calculation and LDC issued to NRI for his Long-term capital gain (Property sales) as per below mention Tax rate.
20% TDS +Plus Surcharge extra
So, Mr. X Individual need to deduct TDS u/s 195 under the head Long term capital gain (Property Sale) as per LDC received
TDS 20% +15% Surcharge and Form 26QB filed properly.
Traces raised demand related to Surcharge rate short 25% demand but deduct 15% by us.
So, What is the Correct Surcharge rate applicable on the above transaction.

A person who is involved in job work related silk. Can he opt for composition scheme under Section 10(2A) of GST Act 2017? if not why?

Respected Member,
I want to ask, what kind of Address Proofs are required if I want to Register GST no. In Uttar Pradesh??, and if the place i want to use as place of business is in my father's name then which document I be required to submit at the time of Registration ??

IF I MADE SINGLE PAYMENT FOR AQUISITION THEN IN FORM 26QB WHICH PAYMENT TYPE IS PREFERABLE..??