Experts Query Daily Digest :14 July 2025

Arihant N

14 July 2025 at 12:32

Posted On : 14 July 2025

Regarding digital certificate on sales invoice

According to income tax and GST law if we have digital certificate and if issue sales invoice to the customers should we take sign of the customer or we can just do digital signature and then send via online platform
And if you don't have digital signature should we take signature of the customer in the sales invoice or not necessary thank you

Varun Monga

14 July 2025 at 12:32

Posted On : 14 July 2025

Optimum Salary Structure

Hello All,

Please help in providing a suitable salary structure which will ensure minimum tax liability for the employee and at the same ensuring that the company is tax compliant .
Would appreciate an early response ,
Thanks for the support
regards
Varun Monga

SUBHANKAR MULLICK

14 July 2025 at 12:07

Posted On : 14 July 2025

Query on INC 34

dear sir / madam
"1. As per rule 3(6) of the Companies (Incorporation) Rules, 2014 OPC cannot carry on NBFC related activities and no OPC can acquire/invest in securities of any body corporate and further OPC cannot issue or allot shares to anyone except its member. Please remove such objects from MOA & AOA i.e. remove Point no. 3 (ii), 7 & 8 from AOA

got those comment from ROC . please suggest me on that point.

Mega Nathan

14 July 2025 at 17:45

Posted On : 14 July 2025

Transportation of Petrol, Diesel by GTA and Other than GTA

Mr.A (not a purchaser) an individual who is transporting Petrol to third Party with the instruction of the Supplier whether Mr.A applicable for RCM or FCM if it applicable what Percentage in GST. Kindly Give Circular with respect to this.

abhijit majumder

14 July 2025 at 15:32

Posted On : 14 July 2025

Non inclusion of GSTN number of recipient of goods in tax invoice

Sir
'A' supply goods to 'B'. Both are business entity and both have GSTN.
While raising Tax invoice by A(supplier of goods) , A mention his GSTN number but iwas not mentioning GSTN number o B(recipient of goods).
Does it prevent B(recipient of goods) to avail Input tax credit subsequently ?
What GST law states in this regard?
Regards
CS

Rajkumar Gutti

14 July 2025 at 15:13

Posted On : 14 July 2025

Head office to Branch

We have multiple branches in india. Our H. O is in Gujrat. From Gujrat H. O. Transported Goods to other distict branches in multiple states.
But transporter raise his invoice on H. O. i. o. On Gujrat. So whole RCM input consume by Gujrat.
My question is - is it input distribution mandatory via isd in above case. If yes, what provision by Law

Jagadeesh

14 July 2025 at 14:42

Posted On : 14 July 2025

E-Way bill for Ex works & FOB

Dear Experts
Kindly advice whether we need to issue E-Way bill for all the sale bill raised by us from our factory
its is material movement from factory to inter region like stock transfer and to the client place
incase Ex works and FOB as per client request

Please advice on the same

PARVATHY R

14 July 2025 at 14:31

Posted On : 14 July 2025

High Sea Sales GSTR & e invoice

Dear Sir/Madam,
Can you please explain about High Sea Sales and GST applicable for this kind of sale invoice (HSS invoice) and whether e invoicing mandatory and GSTR has to be filed for these invoices or not?