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Income Tax Defective

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CA Rajal Gopal Alvenkar

Chartered Accountant

57 Points Posted on 24 November 2022

I have filed 44AD stating all receipts correctly but in 26AS the receipts are showing gross amount including GST. The return became defective and i filed updated return stating all receipts are correct but again return became defective. The receipts
in books are correct and all GST has been paid correctly and 26AS and AIS are showing gross amouunt which the officer wants to add. how to correct the defect?

Replies (2)

Quick Summary

This discussion addresses a common income tax defect where GST is included in the gross receipts shown in Form 26AS, leading to a defective return. The advice given is to declare profit based on the total receipts as shown in 26AS, even though it's a technical mistake caused by customers. While the tax authority is responsible for rectifying AIS/26AS, the taxpayer must submit their return correctly based on the information provided.

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

121546 Points Posted on 24 November 2022

Though its technical mistake, but you have to declare profit based on TOTAL RECEIPS. As form 26AS states your receipts as inclusive of GST(which is the mistake of your customers,) you have to accept it as your gross receipts.

sabyasachi mukherjee

Profession

19978 Points Posted on 25 November 2022

It's the responsibility of the authority to rectify the AIS/26AS.IF THE QUERIST HAS SUMITTED ANY DEFECTIVE then it's the responsibility of the taxpayer.