GST ME INPUT KYA HOTA H

GST (Goods and Services Tax) me Input ka matlab hota hai wo tax amount jo aapne apne suppliers se purchase ki hui goods aur services ke liye pay kiya hai. Iska use aap apne output tax liability se adjust kar sakte hai. Iske through aapko sirf final product ya service par applicable GST dena hota hai. Agar aapne apne suppliers se purchase ki hui goods aur services ke liye GST pay ki hai to aap usko apne Input Tax Credit (ITC) ke roop me claim kar sakte hai.

GST KYA H/WHAT IS GST

GST stands for Goods and Services Tax, which is a value-added tax (VAT) imposed on most goods and services sold for domestic consumption in many countries around the world. GST is a comprehensive indirect tax that is levied on the value-added at each stage of production and distribution of goods and services. It is a multi-stage tax that is ultimately borne by the end consumer.

The implementation of GST aims to simplify the tax structure, reduce tax evasion, and promote economic growth. In many countries, including India, Canada, and Australia, GST has replaced several indirect taxes, such as sales tax, service tax, and excise duty. The rate of GST varies from country to country and also depends on the type of goods and services being taxed.

Generate Static Password FAQ

1. What is static password?
Static password is a second password, in addition to the one you use to log in to the e-Filing portal. The difference between your e-Filing password and static password is as follows:

File ITR-4 (Sugam) Online FAQs

1.    Who is eligible to file ITR-4 for AY 2022-23?

SALARY INDIVIUSAL KE LIYE ITR KA KAUN SA FORM H/SALARY WALE PERSONS KE ITR

Salaried Individuals for AY 2022-23

 

Returns and Forms Applicable for Salaried Individuals for AY 2022-23

File ITR-4 (Sugam)-ITR FILE KAISE KARE

File ITR-4 (Sugam) Online FAQs

1.    Who is eligible to file ITR-4 for AY 2022-23?

ITR-1 (Sahaj) Online FAQs

File ITR-1 (Sahaj) Online FAQs

1.    Who is eligible to file ITR-1 for AY 2022-23?
ITR-1 can be filed by a Resident Individual whose:

TDS on Sale of Property

TDS on Sale of Property

I. Steps to fill form 26QB :

1. Go to TIN Protean (formerly NSDL eGov) 

ITR 1 KAISE FILE KARTE H AAYO SIKHE

ITR-1 has five sections that you need to fill before submitting it and one summary section where you are required to review your tax computation. The sections are as follows:

1. Personal Information
2. Gross Total Income
3. Total Deductions
4. Tax Paid
5. Total Tax Liability

Here is a quick tour of the various sections of ITR-1:

GST ME E INVOICING KAISE KARTE H

Steps to generate an e-invoice

Following is the e invoice procedure for applicable businesses who want to know how to generate e invoice –

income tax login from otp with adhaar registered

3.1 Log in using OTP on registered Mobile Number / email ID

Step 1: Go to the e-Filing Portal homepage and click Login. 
Step 2: Enter your PAN in the Enter your User ID textbox and click Continue.
 Step 3: Confirm your Secure Access Message. Enter your Password and

Appearance by authorised representative

Appearance by authorised representative.

288. (1) Any assessee who is entitled or required to attend before any income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, attend by an authorised representative.

⁵¹(2) For the purposes of this section, "authorised representative" means a person authorised by the assessee in writing to appear on his behalf, being—

 (i)  a person related to the assessee in any manner, or a person regularly employed by the assessee; or

(ii)  any officer of a Scheduled Bank with which the assessee maintains a current account or has other regular dealings; or

Repairs and insurance of machinery, plant and furniture.

Repairs and insurance of machinery, plant and furniture.

31. In respect of repairs and insurance of machinery, plant or furniture used for the purposes of the business or profession, the following deductions shall be allowed—

 (i)  the amount paid on account of current repairs thereto ;

(ii)  the amount of any premium paid in respect of insurance against risk of damage or destruction thereof.

Explanation.—For the removal of doubts, it is hereby declared that the amount paid on account of current repairs shall not include any expenditure in the nature of capital expenditure.

Payment of TAX/Tax ke payment kaun karega

[Electronic payment of tax.

125. (1) The following persons shall pay tax electronically on or after the 1st day of April, 2008:—

(a)		a company; and
(b)		a person (other than a company), to whom the provisions of section 44AB are applicable.

(2) For the purposes of this rule :—

(a)

"pay tax electronically" shall mean, payment of tax by way of—

(i)		internet banking facility of the authority bank; or
(ii)		credit or debit cards;

(b)

the word "tax" shall have the meaning as assigned to it in clause (43) of section 2 of the Act and shall include interest and penalty.]

Income escaping notice kab aata h under section 148

[Issue of notice where income has escaped assessment.

148. Before making the assessment, reassessment or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of section 148A, requiring him to furnish within such period, as may be specified in such notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139:

Section 147 of income tax kya hota h

Income escaping assessment.

147. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) :

Benefits of EPF Scheme

The Employees' Provident Funds Scheme 1952 (EPF)
Benefits	1.      Accumulation plus interest upon retirement, resignation , death. Partial withdrawals allowed for specific expenses such as house construction, higher education, marriage, illness etc. 2.      Partial withdrawals allowed for specific expenses such as house construction, higher education, marriage, illness etc.
Nomination	1.      There is a common Form for all the three Schemes.

ESIC BENEFITS TO INSURED PERSONS

The section 46 of the Act envisages following six social security benefits :-

(a) Medical Benefit : Full medical care is provided to an Insured person and his family members from the day he enters insurable employment. There is no ceiling on expenditure on the treatment of an Insured Person or his family member. Medical care is also provided to retired and permanently disabled insured persons and their spouses on payment of a token annual premium of Rs.120/- .

Loan from PPF account

Hi Dear Friends

todsy we will see how you can take loan against PPF Account.

PPF account is basically public provident fund which is basically locked upto 5 years and after this period you can withdraw certain amount fixed by post office or banks criteria but you can take loan against this and for this you can take loan from various institutions agasint your PPF Deposit account and you have to submit them complete PPF details with passbook and they may made an agreement with you as per terms and conditions they provided.

This loan is costly so i dont recommend this but if you are in problem you can take this loan and use the same amount for your well being but i advice strongly that you should return this loan as soon as possible.

Read this also Personal loan

HOW TO DO FORGET USERID PASSWORD ON GST PORTAL

Dear 

Today we will see how to do forget userid and forget password

first go to gst portal

https://www.gst.gov.in/

Steps to find ARN number in gst portal

Dear All

today we will check steps to find ARN Number on gst portal.

whenever we file anything over gst portal, portal generates ARN number and it shows your application is submited successfully and arn is generated so for checking arn number you have to log in your gst portal and go to services tab in main menu and then go to view my submissions. this is the place where you find all arn numbers which you or your consultant have had filled.

i hope now you have understand the complete process.

TRADEMARK CLASSESS

Dear All

today we will discuss classes of trademark under which tardemarks are applied, these are 45 in total and i explain you here all 

(Parts of an article or apparatus are, in general, classified with the actual article or apparatus, except where such parts constitute articles included in other classes).

Class 1. Chemical used in industry, science, photography, agriculture, horticulture and forestry; unprocessed artificial resins, unprocessed plastics; manures; fire extinguishing compositions; tempering and soldering preparations; chemical substances for preserving foodstuffs; tanning substances; adhesive used in industry

जीवन बीमा कंपनियां/Life insurance company

जीवन बीमा कंपनियां

पब्लिक

बीमा कंपनी का नाम	जानकारी
भारतीय जीवन बीमा निगम	https://www.licindia.in/

 

प्राइवेट

Public sector banks/banks

Public sector banks

S.no.	Name of the Bank	Board of Directors	Address
1	Bank of Baroda	Details	Central Office, P.O. Box No. 10046, 9th Floor, Baroda Corporate Centre, Bandra Kurla Complex, Bandra (East), Mumbai-400 051.

Affordable Rental Housing Complexes (ARHCs)

Ministry of Housing & Urban Affairs has initiated Affordable Rental Housing Complexes (ARHCs), a sub-scheme under Pradhan Mantri Awas Yojana - Urban (PMAY-U). This will provide ease of living to urban migrants/ poor in Industrial Sector as well as in non-formal urban economy to get access to dignified affordable rental housing close to their workplace.

Pradhan Mantri Aawas Yojna

Pradhan Mantri Awas Yojana – Urban (PMAY-U), a flagship Mission of Government of India being implemented by Ministry of Housing and Urban Affairs (MoHUA), was launched on 25th June 2015. The Mission addresses urban housing shortage among the EWS/LIG and MIG categories including the slum dwellers by ensuring a pucca house to all eligible urban households by the year 2022, when Nation completes 75 years of its Independence.

How to open actual eway bill website

Hi friends
whenever you search eway bill websie various fake sites shown on google today i will teach you how to open actual eway bill website.
First go to gst website
www.gst.gov.in

स्टैंंड अप इंडिया योजना

भारत सरकार ने 5 अप्रैल 2016 को स्टैं ड अप इंडिया योजना की शुरूआत की थी। योजना ग्रीनफील्डन उद्यमों को स्थाूपित करने के लिए प्रत्येअक बैंक शाखा से कम से कम एक अनुसूचित जाति/अनुसूचित जनजाति उधारकर्ता और कम से कम एक महिला उधारकर्ता को 10 लाख रूपये से 1 करोड़ रूपये के बीच के बैंक ऋण को सुकर बनाती है। 

Free income tax returns filling

Dear friends

we will file free income tax return for all senior citizens age above 50 whatever type of it is so you can contact us for free income tax filling, our number is 9711134206.

प्रधानमंत्री मुद्रा योजना

योजना 8 अप्रैल, 2015 को आरंभ की गई थी। 

योजना के अंतर्गत उप-योजना ‘शिशु’ के तहत 50,000 रूपये तक का ऋण; उप-योजना ‘किशोर’ के तहत 50,000 रूपये से 5.0 लाख रूपये तक का ऋण; और उप-योजना ‘तरुण’ के तहत 5.0 लाख रूपये से 10.0 लाख रूपये तक का ऋण दिया जाता है। इस ऋण को प्राप्तं करने हेतु संपार्श्विक की आवश्य.कता नहीं है। 

इन उपायों का लक्ष्यज उन युवा, शिक्षित या कुशल कामगारों का विश्वा्स बढ़ाना है जो अब प्रथम पीढ़ी उद्यमी बनने की आकांक्षा पूरी कर सकेंगे; वर्तमान लघु व्य वसायों का भी सक्रिय विस्ताीर करने में सक्षम होंगे। दिनांक 31.03.2019 की स्थिति के अनुसार, 5.99 करोड़ खातों में 3,21,722 करोड़ रूपये (142,345 करोड़ रूपये-शिशु, 104,386 करोड़ रूपये-किशोर और 74,991 करोड़ रूपये-तरुण श्रेणी) संवितरित किए गए हैं।

अटल पेंशन योजना (एपीवाई)

अटल पेंशन योजना प्रधानमंत्री द्वारा 9 मई, 2015 को आरंभ की गई थी। एपीवाई 18 से 40 वर्ष की आयु वर्ग के सभी बचत बैंक/डाकघर बचत बैंक खाताधारकों के लिए खुली है और चयनित पेंशन राशि के आधार पर अभिदान अलग अलग होता है। 

अभिदाताओं को 60 वर्ष की आयु पर गारंटीशुदा न्यूअनतम मासिक पेंशन 1000/- रूपये या 2000/- रूपये या 3000/- रूपये या 4000/- रूपये या 5000/- रूपये प्राप्त होगी। एपीवाई के अंतर्गत अभिदाताओं को मासिक पेंशन उपलब्धय होगी, और उसके पश्चा0त् उसके पति/पत्नि को प्राप्तग होगी और उनकी मृत्युप के पश्चाात्, अभिदाता की 60 वर्ष की आयु तक संचित समग्र पेंशन अभिदाता के नामिती को वापस कर दी जाएगी। 

यह योजना एक बैंक खाता रखने वाले 18 से 70 वर्ष की आयु वर्ग के उन लोगों के लिए जो 1 जून से 31 मई की कवरेज अवधि के लिए योजना में शामिल होने/स्वेत: आहरण समर्थन को 31 मई या उससे पहले अपनी सहमति प्रदान करते हैं, वार्षिक नवीनीकरण आधार पर उपलब्ध है। 

आधार, बैंक खातों के लिए प्राथमिक केवाईसी होगा। योजना के अंतर्गत दुर्घटना मृत्युध होने पर और पूर्ण विकलांगता के लिए जोखिम कवरेज 2 लाख रूपये तथा आंशिक विकलांगता पर जोखिम कवरेज 1 लाख रूपये है। खाताधारक के बैंक खाते से ‘स्वित: आहरण’ सुविधा के जरिए एक किस्तक में 12 रुपये की वार्षिक प्रीमियम की कटौती की जानी है। 

यह योजना सार्वजनिक क्षेत्र की साधारण बीमा कंपनियों या किसी अन्यट साधारण बीमा कंपनी द्वारा जो इस उद्देश्य के लिए बैंकों के साथ इन्हींक शर्तों पर आवश्यौक अनुमोदन तथा सहमति से उत्पााद की पेशकश करने को इच्छुैक है, पेशकश की जा रही है। 31 मार्च, 2019 की स्थिति के अनुसार बैंकों द्वारा दी गई सूचना के अनुसार पीएमएसबीवाई के अंतर्गत पात्रता के सत्यापपन के अध्यिधीन संचयी सकल नामांकन 15.47 करोड़ रूपये से अधिक है। 

पीएमएसबीवाई के अंतर्गत कुल 40,749 दावों में से 32,176 दावों का संवितरण किया गया है।

प्रधानमंत्री जीवन ज्योजति बीमा योजना (पीएमजेजेबीवाई)

प्रधानमंत्री जीवन ज्योजति बीमा योजना (पीएमजेजेबीवाई)

पीएमजेजेबीवाई बैंक खाताधारक 18 से 50 वर्ष के आयु समूह के उन सभी व्य क्तियों के लिए उपलब्धव है, जिन्होंेने इस योजना में शामिल होने तथा ऑटो-डेबिट के लिए अपनी सहमति दी हो। 2 लाख रुपए का जीवन कवर 1 जून से 31 मई तक की एक वर्ष की अवमधि के लिए उपलब्धक है और यह नवीकरणीय है। इस योजना के अंतर्गत किसी भी कारण से बीमित व्य क्ति की मृत्युन के मामले में 2 लाख रुपए का जोखिम कवरेज है। इसका प्रीमियम 330 रुपए प्रति वर्ष है, 

जो अभिदाता द्वारा दिए गए विकल्पव के अनुसार योजना के अंतर्गत प्रत्येयक वार्षिक कवरेज के लिए 31 मई या उससे पूर्व उनके बैंक खाते से एक किश्त में ऑटो-डेबिट किया जाना है। इस योजना का प्रस्तादव जीवन बीमा निगम तथा अन्यि जीवन बीमाकर्ता, जो इस प्रयोजन से अपेक्षित अनुमोदन प्राप्ती करके तथा बैंकों से समझौता करके इन्हीन शर्तों पर इस उत्पा द का प्रस्तानव करने के लिए इच्छुंक हों, द्वारा किया जाता है। 31 मार्च, 2019 की स्थिति के अनुसार, बैंकों द्वारा सूचित संचयी समग्र नामांकन के अनुसार पीएमजेजेबीवाई के अंतर्गत कवरेज 5.91 करोड़ है, जो पात्रता के सत्याकपन के अध्यजधीन है। 

पीएमजेजेबीवाई के अंतर्गत कुल 145,763 दावे पंजीकृत किए गए थे जिनमें से 135,212 दावों का संवितरण कर दिया गया है।

प्रधान मंत्री जन-धन योजना (पीएमजेडीवाई)

महत्वपूर्ण योजना

योजना

प्रधान मंत्री जन-धन योजना (पीएमजेडीवाई)

माननीय प्रधान मंत्री ने प्रत्येक परिवार के लिए कम से कम एक मूलभूत बैंक खाता, वित्तीय साक्षरता, ऋण, बीमा और पेंशन सुविधा तक पहुंच के साथ देश के सभी परिवारों को बैंकिंग सेवाओं तक सार्वजनिक पहुंच प्रदान करते हुए व्यापक वित्तीय समावेशन सुनिश्चित करने के लिए 15 अगस्त, 2014 को अपने स्वतंत्रता दिवस संबोधन में वित्तीय समावेशन पर एक राष्ट्रीय मिशन के रूप में प्रधान मंत्री जन-धन योजना (पीएमजेडीवाई) की घोषणा की थी। 

'WinZipExpressForOffice' has fired an exception. Click the 'Details' button to see the detailed information about the error.

how to fix this error

this is basically microsoft word error so we  need to remove it from word only, here i am giving you soluton for the same.

Bitcoin

Decentralization                                                                                           

Bitcoin is decentralized thus:

 

• Bitcoin does not have a central authority.
• The bitcoin network is peer-to-peer, without central servers.
• The network also has no central storage; the bitcoin ledger is distributed.
• The ledger is public; anybody can store it on a computer.
• There is no single administrator; the ledger is maintained by a network of equally privileged miners.

Mining in BITCOIN

Mining  in BITCOIN                                                                                                          

Mining is a record-keeping service done through the use of computer processing power. Miners keep the blockchain consistent, complete, and unalterable by repeatedly grouping newly broadcast transactions into a block, which is then broadcast to the network and verified by recipient nodes. Each block contains a SHA-256 cryptographic hash of the previous block, thus linking it to the previous block and giving the blockchain its name.

Bitcoin

Blockchain

The bitcoin blockchain is a public ledger that records bitcoin transactions. It is implemented as a chain of blocks, each block containing a hash of the previous block up to the genesis block in the chain. A network of communicating nodes running bitcoin software maintains the blockchain.  Transactions of the form payer X sends Y bitcoins to payee Z are broadcast to this network using readily available software applications.

Bitcoin

Units and divisibility

The unit of account of the bitcoin system is the bitcoin. Currency codes for representing bitcoin are BTC and XBT.  Its Unicode character is ₿. One bitcoin is divisible to eight decimal places. Units for smaller amounts of bitcoin are the millibitcoin (mBTC), equal to ¹⁄₁₀₀₀ bitcoin, and the satoshi (sat), which is the smallest possible division, and named in homage to bitcoin's creator, representing ¹⁄_100000000 (one hundred millionth) bitcoin. 100,000 satoshis are one mBTC

Bitcoins

Bitcoins are created as a reward for a process known as mining. They can be exchanged for other currencies, products, and services. Bitcoin has been criticized for its use in illegal transactions, the large amount of electricity (and thus carbon footprint) used by mining, price volatility, and thefts from exchanges. Some investors and economists have characterized it as a speculative bubble at various times. Others have used it as an investment, although several regulatory agencies have issued investor alerts about bitcoin.

A few local and national governments are officially using Bitcoin in some capacity, with one country, El Salvador, adopting it as a legal tender.

The word bitcoin was defined in a white paper published on 31 October 2008. It is a compound of the words bit and coin. No uniform convention for bitcoin capitalization exists; some sources use Bitcoin, capitalized, to refer to the technology and network and bitcoin, lowercase, for the unit of account. The Wall Street Journal, The Chronicle of Higher Education, and the Oxford English Dictionary advocate the use of lowercase bitcoin in all cases.

BITCOIN

Bitcoin (₿) is a decentralized digital currency, without a central bank or single administrator, that can be sent from user to user on the peer-to-peer bitcoin network 

Bitcoin kya hoti h/Bitcoin kya safe h/Bitcon se paise kaise bnate h

Lets study about bitcoin today basic points about it

Cryptography

Cryptography Definition

cryptography is about constructing and analyzing protocols that prevent third parties or the public from reading private messages.

Loans

What is Loan?

Loan is that amount which we take from others in respect of debt and need to pay interest to other for loan amount. In simple words  it is debt taken from other against interest amount.

GST Notice aaye to kya kare/ GST Notices kaha aa sakte h

GST Notice 

GST Department issued several types of notices like mismatch of ITC./ excess input taken/ output not matched with tds and tcs deducted over the portal so whenever you receive gst notice from department Don't get panic, 

here is soluton for you for your GST Notices

- MISMATCH OF INPUT

SHARES

Shares Trading

hi friends hope you are well known about these words. today i will explain you the same.

Shares are basically issued by limited companies to the public as it is basically public investment in limited companies which company will taken when they need funds so they raise IPO and issue public shares and raise funds as per their requirements.

LOAN CALCULATOR

Loans

from axis bank

from hdfc bank

from bankbazaar.

How much personal loan can I get if my salary is 15000?In which bank personal loan is best?

Personal Loan

Hi friends 

hope you are enjoying MAHA SHIVRATRI festival. wishing you very happily festival.

Dear today we will talk about personal loan.

What is the easiest loan to get approved for?What are the 4 types of loans?What loan means?How can I get a loan quickly?

Loans

Hi friends

today we will share details about loans for you. it will help you a lot.

First QUESTION

EPFO Pension hike details

Hi friends

Here is good news for you as government is planning i mean epfo department is planning to hike pension for its members. here is complete derails for you 

What is the limit for Gstr 9?/What is difference between Gstr 9 and 9C?/Who are eligible for Gstr 9?Is Gstr 9 due date extended?

GSTR 9

Hi friends

i know you are now busy with filling gstr 9 as it is due for financial year 202021 but i know you have several questiions about it, in this blog i will clear all your doubts and give you valuable information

FIRST DOUBT

What is tax audit under section 44ab/ tax audit kaise hota h

Tax audit kya hota h

Tax audit en conditions me hota h

what is tax audit u/s 44 AB in hindi

Pan mentioned in digital signature does not match income tax error

Hi friends

hope you are fine 

Hereby i am explaining how to resolve this error whenever you faced digital signature

STEPS

- create your person as key person in your income tax return

CHARGE OF GIFT-TAX AND GIFTS SUBJECT TO SUCH CHARGE

Section - 3, Gift-Tax Act, 1958

• t

CHAPTER II

CHARGE OF GIFT-TAX AND GIFTS SUBJECT TO SUCH CHARGE

Charge of gift-tax.

3.      [(1)] Subject to the other provisions contained in this Act, there shall be charged for every [assessment] year commencing on and from the 1st day of April, 1958, [but before the 1st day of April, 1987,] a tax (hereinafter referred to as gift-tax) in respect of the gifts, if any, made by a person during the previous year (other than gifts made before the 1st day of April, 1957), at the rate or rates specified in [Schedule I].

THE GIFT-TAX ACT, 1958

Definitions.

2. In this Act, unless the context otherwise requires,—

          (i )  [***]

       [( ii)  "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act;

WEALTH-TAX ACT, 1957

[27 OF 1957]

[AS AMENDED BY THE FINANCE ACT, 2013]

An Act to provide for the levy of wealth-tax

BE it enacted by Parliament in the Eighth Year of the Republic of India as follows :—

CHAPTER I

PRELIMINARY

Short title, extent and commencement .

1. (1) This Act may be called the Wealth-tax Act, 1957.

(2) It extends to the whole of India.

(3) It shall be deemed to have come into force on the 1st day of April, 1957.

COMPANIES ACT, 2013-Section 1

COMPANIES ACT, 2013

[18 OF 2013]

An Act to consolidate and amend the law relating to companies

BE it enacted by Parliament in the Sixty-fourth Year of the Republic of India as follows:—

CHAPTER I

PRELIMINARY

Penalties under Goods and Services Tax-Offences and penalty

 

Penalties under GST

 

 

What does penalty mean?

The word “penalty” is not specifically defined in GST and so it takes the meaning from various judicial pronouncements and principles of jurisprudence.

A penalty is a punishment imposed by law for committing an offence or failing to do something that was the duty of a party to do.

A penalty can be both corporal or pecuniary, civil or criminal.

Both corporal (jail) and pecuniary (monetary) penalties are applicable under GST.

Expenditure on eligible projects or schemes

35AC. (1) Where an assessee incurs any expenditure by way of payment of any sum to a public sector company or a local authority or to an association or institution approved23 by the National Committee for carrying out any eligible project or scheme, the assessee shall, subject to the provisions of this section, be allowed a deduction of the amount of such expenditure incurred during the previous year :

Expenditure for obtaining licence to operate telecommunication services.

35ABB. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to operate telecommunication services either before the commencement of the business to operate telecommunication services or thereafter at any time during any previous year and for which payment has actually been made to obtain a licence, there shall, subject to and in accordance with the provisions of this section, be allowed for each of the relevant previous years, a deduction equal to the appropriate fraction of the amount of such expenditure.

Affixing DSC On pdf File

 Using DSC Digital Signature Certificate comes in a USB dongle which is issued to all the DDOs in Haryana State. For online submission of pension revision case, DDOs has to attach his/her digital signature on the Annexure-2 / Annexure-3 (as the case may be) Step-1 Scan the Annexure-2/Annexure-3 of all the cases, you want to submit online to the office of the Principal Accountant General (A&E) Haryana, Chandigarh. Save all the scanned files on your computer. It is advisable that scanned file should be renamed according to the PPO number of the pensioner. A screen by screen user manual is prepared for your reference. In this example we will attach the digital signature on Annexure-2 of Sh. Rajinder Partap Chauhan (holder of PPO No. 133696-S/HR

How to apply din in india

Din Application procedure in India

DIN is a unique Director identification number allotted by the Central Government to any person intending to be a Director or an existing director of a company. In this article, we will discuss the concept of Director Identification Number (DIN) based on the following topics:

Meaning of Director Identification Number (DIN)

It is an 8-digit unique identification number that has lifetime validity. Through DIN, details of the directors are maintained in a database.

Rehabilitation allowance

33B. Where the business of any industrial undertaking carried on in India is discontinued in any previous year by reason of extensive damage to, or destruction of, any building, machinery, plant or furniture owned by the assessee and used for the purposes of such business as a direct result of—

  (i) flood, typhoon, hurricane, cyclone, earthquake or other convulsion of nature ; or

 (ii) riot or civil disturbance ; or

Reserves for shipping business.

33AC. (1) In the case of an assessee, being a Government company or a public company formed and registered in India with the main object of carrying on the business of operation of ships, there shall, in accordance with and subject to the provisions of this section, be allowed a deduction of an amount not exceeding fifty per cent of profits derived from the business of operation of ships (computed under the head "Profits and gains of business or profession" and before making any deduction under this section), as is debited to the profit and loss account of the previous year in respect of which the deduction is to be allowed and credited to a reserve account, to be utilised in the manner laid down in sub-section (2) :

Site Restoration Fund

33ABA. (1) Where an assessee is carrying on business consisting of the prospecting for, or extraction or production of, petroleum or natural gas or both in India and in relation to which the Central Government has entered into an agreement with such assessee for such business, has before the end of the previous year—

ESIC Return monthly filling process and procedures

Registration and Filing of Returns

An employer who is eligible to be registered as per the Employee State Insurance Act 1948 (“Act”) must do so by abiding by the following steps:An employer needs to keep all documents ready for reference.

Next, an employer must file Form 1, which is available in PDF format on the ESIC website. ESIC will verify all the details and issue a 17 digit unique number. This unique number is required for all filings.

User Manual for Filing the Monthly Contribution and Payment of dUES

https://www.esic.in/esicinsurance1/esicinsuranceportal/mc_presentation.pdf

FOR ESIC PAYMENT OF CHALLAN

https://www.esic.in/ESICInsurance1/RevenueOne/Monthly%20Contribution/eChallan.aspx

Tea development account, coffee development account and rubber development account-Section - 33AB, Income-tax Act, 1961

Tea development account, coffee development account and rubber development account.

33AB. (1) Where an assessee carrying on business of growing and manufacturing tea or coffee or rubber in India has, before the expiry of six months from the end of the previous year or before the due date of furnishing the return of his income, whichever is earlier,—

(a) deposited with the National Bank any amount or amounts in an account (hereafter in this section referred to as the special account) maintained by the assessee with that Bank in accordance with, and for the purposes specified in, a scheme (hereafter in this section referred to as the scheme) approved in this behalf by the Tea Board or the Coffee Board or the Rubber Board ; or

RATES OF INCOME-TAX under income tax act

RATES OF INCOME-TAX

Income-tax.

2. (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2021, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax shall be increased by a surcharge, for the purposes of the Union, calculated in each case in the manner provided therein.

Depreciation.-Section - 32, Income-tax Act, 1961-2021

Depreciation.

32. (1) In respect of depreciation of—

 (i) buildings, machinery, plant or furniture, being tangible assets;

(ii) know-how, patents, copyrights, trade marks, licences, franchises or any other business or commercial rights of similar nature, being intangible assets acquired on or after the 1st day of April, 1998, 84[not being goodwill of a business or profession,]

Section - 31, Income-tax Act, 1961-2021

Repairs and insurance of machinery, plant and furniture.

31. In respect of repairs and insurance of machinery, plant or furniture used for the purposes of the business or profession, the following deductions shall be allowed—

 (i) the amount paid on account of current repairs thereto ;

(ii) the amount of any premium paid in respect of insurance against risk of damage or destruction thereof.

Explanation.—For the removal of doubts, it is hereby declared that the amount paid on account of current repairs shall not include any expenditure in the nature of capital expenditure.

Section - 30, Income-tax Act, 1961-2021

Rent, rates, taxes, repairs and insurance for buildings.

30. In respect of rent, rates, taxes, repairs and insurance for premises, used for the purposes of the business or profession, the following deductions shall be allowed—

(a) where the premises are occupied by the assessee—

 (i) as a tenant, the rent paid for such premises ; and further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs ;

(ii) otherwise than as a tenant, the amount paid by him on account of current repairs to the premises ;

(b) any sums paid on account of land revenue, local rates or municipal taxes ;

(c) the amount of any premium paid in respect of insurance against risk of damage or destruction of the premises.

Explanation.—For the removal of doubts, it is hereby declared that the amount paid on account of the cost of repairs referred to in sub-clause (i), and the amount paid on account of current repairs referred to in sub-clause (ii), of clause (a), shall not include any expenditure in the nature of capital expenditure.

 

How to solve emsigner error on google or chrome in 2021?

when we try to apply dsc over google or chrome we face error from emsigner that it should restarted or version old then you should follow these steps to avoid the same error.

friends kindly apply step by step to remove the same error.

How to check GST registration status –new registration

 

How to check GST registration status –new registration

-Go to website www.gst.gov.in

-go to registration tab under services tab on main menu

GST RETURN FILLING PROCEDURE AND RULES AND FORMATS-GSTR 1/ GSTR 2/ GSTR 2B/ GSTR 2A / GSTR 3

 

GST RETURN FILLING PROCEDURE AND RULES AND FORMATS

GSTR-1

 

Latest Updates on GSTR-1

29th August 2021
Company taxpayers can continue filing GSTR-1 and GSTR-3B using EVC or DSC up to 31st October 2021 via the CGST notification number 32/2021 dated 29th August 2021.

26th August 2021
From 1st September 2021, taxpayers will not be able to file GSTR-1 or use the IFF for August 2021 on the GST portal if they have pending GSTR-3B filings. It applies if GSTR-3B is pending for the past two months till July 2021 (monthly filer) or for the last quarter ending 30th June 2021 (quarterly filer) as per CGST Rule 59(6).


28th May 2021
The GST Council recommended in its 43rd meeting the following: 
(1) The monthly filing of GSTR-1 for May 2021 will be extended from 11th June 2021 to 26th June 2021.
(2) Filing of B2B sales invoices in IFF by QRMP taxpayers for May 2021 is extended from 13th June 2021 to 28th June 2021.
(3) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.

View notices/orders and File Reply to the Issued Notice

 

View notices/orders and File Reply to the Issued Notice

General

1. How can I view my saved/filed application, track it's status and view associated notices and orders for refund applications filed before or after 26th September 2019?

FORM NO. 9 -Application for grant of approval or continuance thereof to a fund under section10(23AAA) of the Income-tax Act, 1961

 FORM NO. 9 

[See rule 16C] 

Application for grant of approval or continuance thereof to a fund under section10(23AAA) of the Income-tax Act, 1961

CBDT extends due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22

 

CBDT extends due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22

On consideration of difficulties reported by the taxpayers and other stakeholders in filing of Income Tax Returns and various reports of audit for the Assessment Year 2021- 22 under the Income-tax Act, 1961(the “Act”), Central Board of Direct Taxes (CBDT) has decided to further extend the due dates for filing of Income Tax Returns and various reports of audit for the Assessment Year 2021-22. The details are as under:

e-Filing of ITR

 

e-Filing of ITR

The user can file the Income Tax Return (ITR) in two ways:

1. Offline: Download the applicable ITR, fill the form offline, save the generated XML file and then upload it.

To e-File the ITR using the upload XML method, the user must download either of the following ITR utility:

Excel Utility

Java Utility

General FAQs

 

General FAQs

What is Income tax

​​It is a tax levied by the Government of India on the income of every person. The provisions governing the Income-tax are covered in the Income-tax Act, 1961.​

FAQs On PDF Conversion

 

FAQs On PDF Conversion

Annual e-Filing

1

What is the file size restriction for Annual Filing eForm Uploads?

The system does not allow file size of more than 2.5 MB for uploading of eforms, which means that the total size of the eForm including the attachments should be less than 2.5 MB. If it exceeds this size, the Form will not be accepted by the system.

ATM rules 2021: Cash withdrawal, transaction charges

 

ATM rules 2021: Cash withdrawal, transaction charges

The Reserve Bank of India had recently announced a couple of changes in the ATM rules. While these rules are in line with the long pressing demands by the payment services, banks and white label ATM operators for customers it also means a little more burden on their pocket.

Trademark Rectification

 

What Is Trademark Rectification?

Rectification means to rectify any mistake or error. The same facility is available under trademark registration. As per the title, it indicated that if an error occurred while applying for the trademark registration or after the registration of the mark, the applicant could apply for its rectification. However, this facility not only includes correction or an error but also contains the changes or alterations which the applicant independently wants to make in the trademark application or after getting the certification of registration. 

Trademark e-Filing Form: TM-M 1. Click on New Application

 

Trademark e-Filing Form: TM-M 1. Click on New Application

File TM-M File TM-C File TM-O File TM-R File TM-P File TM-U File TM-G Miscellaneous Reply Update Application/Forms Form History Payments

 File TM-M File TM-C File TM-O File TM-R File TM-P File TM-U File TM-G Miscellaneous Reply Update Application/Forms Form History Payments 

Response to Trademark Objections

 

Response to Trademark Objections

 

Checklist For A Trademark Objection

The Trademark Examiner scrutinizes the trademark application to make sure the application isn’t in conflict with any trademark rules. A trademark application can face objection for any of the following reasons:

Challans- under INCOME TAX

CHALLANS

ITNS-280

* Important : Please see notes overleaf before filling up the challan Single Copy (to be sent to the ZAO) CHALLAN Tax Applicable (Tick One)* NO./ (0020) INCOME-TAX ON COMPANIES