Experts Query Daily Digest :21 May 2025

kowsalya

21 May 2025 at 11:45

Posted On : 21 May 2025

Form 61A filing requirement

a private limited company increased its paid up share capital by allotment of Rs 63 Lakhs by rights issue. is there requirement to file form 61A by the company?

Chaitanyaa

21 May 2025 at 12:42

Posted On : 21 May 2025

CRETIFIED TRUE COPY OF RESOLUTION

Sir

When we say certified true copy of resolution what does it means? Whether it is photocopy of original board resolution duly certified by director or does resolution is prepared in two copies one original( kept at registered office) and one true copy ( certified by directors)?

Sudipta Das

21 May 2025 at 13:17

Posted On : 21 May 2025

Is credit note required to be issued for wrong GST number if its amended through amended B2B invoice

In A invoice of March 2025 GST number was issued GST number was entered wrong. Subsequently it was corrected through amended B2B invoice. Is credit note needed to be issued for this purpose ??

Pooja Mehta

21 May 2025 at 12:05

Posted On : 21 May 2025

HSN- Business to Consumer (B2C)

Dear Members,

HSN for B2C supplies have to be reported in GSTR1 from May period. My query is that earlier there was an exemption that who had turnover below 5 crore, it was optional to report HSN in B2C, after the advisory in Feb 2025 is it removed or the new change to report HSN for B2C is only for turnover above 5 crore? It is not clearly mentioned
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