To whom Section 192B is applicable . Is it not possible to apply this section to Contract lectures who are getting Consolidated amount of Rs. 40,000 per month. Their term is 10 months every year. Which section is applicable to Contract Lectures. Kindly help with full clarity.

I would like your kind self to help me in Income Tax related doubts. I am working on contract basis as a Lecturer in a Polytechnic in Telangana state and getting a consolidated amount of Rs.40,270 Rs per month. My Administrative Officer is planning to cut TDS according to Section 194J. My query is whether its appropriate to apply 194J, as I need to suffice the same earned money for remaining 2 months as my contract terminates for every 10 months and every time there is no certainty that the contract gets renewed once again. Is it not appropriate to apply 192B to these contract Lectures ?. Which one is correct kindly rectify my doubt.

Suppose i avail service from cab service provider. If that cab service provoder is an unregistered person . If i am registered i am suppos to pay under RCM. But i am not into such cab service business. Then am i eligible to claim input tax credit paid under RCM for cab service availed ?

Dear Experts,
Provide me list of documents required for gst registration of individual.

Whether an employee can claim deduction at a time under 80 CCD(1) 80 CCD(2) & 80 CCD(1B)

1.I am a State Govt. employee & contributed Rs.74,000/- annually from my salary to the NPS account (Tire 1) i.e. 10% of salary (Basic + DA) for the FY 2017-18
2.My employer also contributed Rs.74,000/- annually to my NPS account (Tire 1) i.e. 10% of salary (Basic + DA) for the FY 2017-18
3.Now how much can I deduct U/S 80 CCD (1),80 CCD (2) & 80 CCD (1B) respectively for the FY 2017-18?

What is the minimum salary payable to a computer operator working in a proprietorship firm, located in Madhya Pradesh, that provides online services to its clients, as per Minimum Wages Act?

A Proprietorship firm (Located in M.P ) that does data processing job & provdes online services only and has 35 Employees working for it. Is it required to by law to register under PF & ESIC Act?

There are two option available for Export under GST.
 
Option-A- Supply goods or services or both under bond or Letter of Undertaking (LUT), subject to such conditions,
safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilized
input tax credit; 
or
Option-B- Supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both
supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under.

Among these two option, if i obtain option b to pay IGST first and them claim refund of the same, what should be the refund amount ? Should it be amount of IGST on taxable value or IGST paid after setting off ITC (CGST and SGST) ?

Example- 

I exported goods worth Rs. 1000 which attracts 18% IGST. I raised shipping bill with 18% IGST,
hence invoice value will be 1180 (Taxable Value1000+IGST 180).
 
For the exported goods, i have purcahsed raw materials from local market worth Rs. 500 which also attract
9% CGST and 9% SGST.  Invoice value will be Rs. 590 (Taxable Value 500+ CGST 45+ SGST 45). 

While filling GSTR3B, i settoff this Input Tax Credit (ITC) of Rs. 90 and paid the balancing amount Rs. 90.,
i.e IGST payble 180, less ITC 90 (CGST 90+SGST 90).

After filling GSTR3B, now i am filling application for Refund of IGST.
 
So, While claiming refund of IGST, which amount i should claim ?

Rs. 90 ,amount paid in cash after setting off ITC 
or,
Rs. 180, amount of IGST on Taxable Value ?

Sirji I have made agreement for sale in March 2017 and paid 50% amount & service tax & vat on full amount.Now on procession I have to pay balance 50%at the time of sale deed.Builder is demanding 12% GST.Shall I have to pay GST also.