An assessee has paid tuition fees of children in advance for 23-24 in 22-23, didn't claim deduction for the same in 22-23, and now wants to claim deduction in 23-24, can he do so or deduction is allowed on payment basis only, hence cannot claim deduction in 23-24

Sir , i have received notice of asmt 10 due to trans -1 , itc but i have not responded . Officer passed order under drc 07 u/s 73 and 50 one year before . Now i have to pay that can i pay interest and penalty amount by using balance of itc available in my credit ledger.

We want to get new gstin number. So we hired a open land but landlord doesn't have electricity meter here. This place is situated at village. Kindly suggest which documents can be produce in absence of electricity bill.
With Regards

Query regarding pre-deposit for appeal u/s 107

Appellant has been charged with tax rate higher than what is applicable i.e., 12% instead of 5% u/s 73 of the GST Act
Turnover being 20 cr.

What shall be the amount admitted?

20 cr @ 5%
OR
The entire amount to be disputed as the tax rate charged is higher than the applicable rate?

Resolved thanks sir

Dear Experts,
1 A company is remitting the specified amount to its Chairman and Managing director towards Branch Ambassador Fees.
2 Whether the company needs to deduct the TDS u/s 194C or 194J

Hi All,
Client is a Doctor, engaged in providing consultation services to Insurance companies for underwriting policy, Second opinion on critical complex cases, training to Medical Underwriter / claims assessors, and Review / Supervising of diagnostic centre.
As a doctor he was not registered under GST, however, since now services are slightly twisted but more or less remains towards medical consultation only.
He is on the panel of 3 leading medical insurance providers and one of them has asked for GST registration.
Query - The above services by and large is in nature of Consultation as medical practitioner only. Is he required to be registered under GST and levy while raising the consultation charges?
If Yes, under what head will GST be charged -
As Medical Consultant - But being a Medical Consultant it is exempt from GST, right?
As Trainer (training to Underwriters) - but it's not a full-time time and its just a part of the overall service obligation
Thanks

I am a trader not registered under MSME

I have purchase material from manufacturing unit who is registered under MSME as Small Enterprises.

Is rule of 45 days payment is applicable to me as I am a trader and not registered under MSME

Please clarify the same

25-01-2024

From
CA Laxmi Mittal
Vapi

Sir!
Re. Not able to register at I.T. site of New TAN no.

1. After being redirected from TRACES site as Register as new user ---Deductor -- we are being redirected to I.T. e filing site for TAN registration
2. All details like PAN no., mobile, mail ID, address is filled , PIN Code & other details are not fetched. What is the problem pl..... We have tried several to register at IT site.
3. We have downloaded CSI file of the challans paid for December Quarter from |I.T. site .
4. Above all we have not with us challan no. & BSR code after payment of TDS as TDS is paid online. In debit advise, BSR code & challan no. is not mentioned.
5. TDS RPU-4.9 version , all details are being filled , Form 27A is generated , but error file is generated showing Invalid challan details i.e. BSR, Challan no.

Pl help us for
a. TAN registration at I.T. site or
b. Where to get BSR code & challan no. for the payment made by us. Bank is saying that for online payment they are not able to give challan no. & BSR code.

Seeking urgent reply pl.
Thanks!
CA Laxmi Mittal

Sir,
We conducted one study of Engineering Services and our study paper was published in one of e-Journal. We paid for publication charges. What will be the Account Head for Publication charges?
Thanks