OCI holder who is non-resident and not eligible for Aadhaar can get PAN reactivated by updating residential status and raising grievance on the Income Tax portal. Aadhaar linking is not mandatory for such persons. Do this before selling property to avoid higher TDS.
If your client is not in notified category (like promoter) and purchases are normal goods/services not covered under 9(3), RCM is not mandatory even if entire purchases are from unregistered dealers. No reporting required in GSTR except in specific RCM cases.
Sale of commissioned solar plant attracts 12% GST on transaction value. ITC reversal is not automatic — you must pay higher of GST on sale value or ITC attributable to remaining useful life (out of 60 months).
No ARN is generated because you did not file any form — you only paid and offset demand. Since the liability has disappeared and registers show payment, the compliance is complete. No further action required.
Cash withdrawal appearing under 194N/194NF in 26AS or AIS is not taxable income. It is only TDS reporting. Do not include it in income. Claim TDS credit properly. If CPC wrongly adds it during 143(1), file rectification under section 154 with supporting documents.
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