Respected Sir

Is TAN required for small business ?

Who is Liable to deduct tds and Required TAN for deducting tds
supppose if i pay Commission to one person For amount of 35000 in a year
am i liable to deduct tds and obtain TAN ??

One of my client attained majority in current year however for filing her ITR, IT department has not activated her portal also her mother who is her authorised representative, her account has been removed with filing option. I'm chasing IT department for more than four months and have already missed her original due date of filing ITR, however till now no access has been given. Whenever I call up the help desk I get no satisfactory answer to this looks like they are not able to resolve this issue. I have sent at least 20-30 emails raising this issue to efilingwebmanager id but there is no proper response or resolution to my query. My main worry is just a day left for filing IT return and no resolution provided by IT department till now. My appeal to all colleagues, have you handled any client with this kind of situation. Quick response on this will be highly appreciable. Regards CA Nikhil Dawda

While calculating GST liability under GSTR 3B, we add or deduct RCM, RCM credit, ITC on Free Goods, ITC as per GSTR 2B etc. DO we need to account for all these in books of accounts, on monthly basis?
If Yes, what is the standard practice to be followed, so that calculation of 3B will match with net liability as per Books?

The PTO has entered the wrong period while first time challan correction.
Can the PTO correct twice the correct period.?

Generally the I-tax refund becomes payable after the completion of the financial year. But if TDS which have been deducted in the previous year and credited in the current year To which period does the income belong and how to pass the accounting enteries if the income(due to i-tax refund) belong to previous year.

Sir, I have an interest income of 86000 and income from job work is 90000 during the FY 2021-22. TDS deducted from the job work is 9000 U/S 194JB. Now I am trying to file my ITR (4) for claiming back by TDS amount, its not allowing me to file, asking too many irrelevant questions. Can I file ITR 1 by showing my job work income under income from other sources..

How to pass Advance tax paid entry in books, Only "income Tax Receivable" account is available
please assist.

To move the taxable goods from our factory premises to GTA Transport office for supply to the buyer through local transport i.e. Auto or mini carriage vehicles (Un registered) at the time we have paid outward freight charges to un registered persons with RCM -5% (Input & Output shown in GSTR-3B) in this regard we booked expenses as Outward freight Charges in Profit & Loss account. But, GST Officer not accepted by GST RCM-5% input taken, They demanded 18% GST. So , pls give the advice which is the correct. and give me any Document Evidence.

MR. A Paid Rs. 1000 excess than his liability in GSTR -3b in FY 2020-21 and also paid excess tax Rs. 1200 in GSTR -3b of FY 2021-22 and now he wants to pay less tax Rs. 2300 in FY 2022-23
can he do so?

Hello Expert,

One of our vendor is in Transport industry, he taken registration in the month of October-2022 & issuing invoices in RCM category. Now he is in planning to purchase new vehicle & want to claim ITC on this vehicle & issue invoices in Forward Charge. What compliance need to maintain in this case. When he can start Forward Charge invoice & what % of tax applicable ??

Please share any provision or base under law.