We have appointed Additional Director(appointed by Board) as Regular Director in AGM.But category was wrongly selected as Independent instead of Promoter while filing DIR-12.

Please help us the procedure for how to change the category of Director from Independent to Promoter

New Labour code introduced from 21/11/2025.
Is this code applicable to who working as Accountant
As contract period.
Is this code applicable to each state in India.

march ay 24-25 bill of income refected in 26as of ay 25-26 and also book's turnover less then 26as then we can file form 71 ? there any chance to defective itr we filed ?

Dear Members,
HSN summary to be reported in table 9 in form GSTR 9, if i have made amendments (reduced/increased) in next year for the current year, will that amount be added/ reduced in summary in current year?
Also, what effect will it have in next year HSN summary?
Example- my turnover is 1lkh in current year and i have reduced 10000 vide amendment in next year and in next year my turnover is 1.5 lakh, what will be turnover reported in two years?
Please help

Sir,
with regard i would like to know that if i file updated ITR of 2024-2025 and carrying forward the TCS amount and while filing ITR for the assessment year 2025-2026 i claim TCS for the assessment year 2024-2025 will i get the refund amount and is it legal

Can a member of a Hindu Undivided Family (HUF) create their own HUF while continuing to be a member of the original HUF?

Dear CA Club Members,I am facing a situation related to the GST Invoice Management System (IMS) and would appreciate your expert guidance.We recently rejected a supplier's invoice and the corresponding credit note in the IMS due to discrepancies. Following this, the supplier raised a new invoice for the same transaction, and we have claimed Input Tax Credit (ITC) on this new invoice.My queries are:What are the specific implications for GST compliance and tax reporting when both the original invoice and credit note are rejected by the recipient in IMS?Since we have claimed ITC on the newly raised invoice after rejecting the earlier documents, how should the supplier handle their GST liability and reporting? Are there any risks of duplication or mismatches in the GST returns of the supplier and recipient?What is the recommended best practice for coordinating such cases between supplier and recipient to ensure smooth reconciliation and compliance under GST IMS?Are there any special considerations related to reversal or adjustment of ITC for the rejected documents once the new invoice is accepted?Any detailed insights, experiences, or references to relevant GST provisions and updates would be highly valuable.Thank you in advance for your support

I had filed my itr for financial year 2023-24 before due date on 30th July 2024. I was not aware of the exemption of hospitalization expense under sec 17(2) and paid taxes for that reimbursement. I want to apply for refund of the tax paid on the hospital bill reimbursement which is exempted under sec 17 (2). What is the last date to file revised return for the financialyear 2023-24?

If tax payable in ITR U is adjusted against refund we claim in original return, is this valid to be adjusted or we cannot set off such tax against refund? if we not claim any refund in ITR U then it is considered as no refund in original return?

Dear Experts
I'd like to know that still the Section 206AB is applicable or Omitted w.e.f. 01/04/2025?