Dear sir

please find the below list can u plz tell me the GST Rate and HSN code for below items
somebody said 6810 12% somebody said 18% .. please do the needful

1 cement Compound walls
2 Cement fencing poles
3 Cement Brick
4 cement compound wall
5 Cement Rings
6 Cement Drainage Slabs

Flat booked in 2006 and paid 100% of the booking amount. Project got stalled and the agreement was signed and registered with escalation amount in 2021 and TDS was deducted and paid on the instalment . 194IA was amended in 2022 and i paid the final instalment in 2025 but through oversight inserted the stamp duty value and paid 1% tds on the last instalment and got an intimation under 200a for payment of differential amount of TDS. I have filed a 26QB correction what are my chances of getting AO approval

Sir
If landlord fails to issue gst invoice of rent( rent is around 7 lac per annum & landlord have gst number )
What will be consequences on part of landlord
Regards
Varun dhiman

Dear Sir,

We are providing GTA services (FCM basis) and given vehicle on monthly hiring basis,

If any overtime charges over and above monthly hiring is GST is applicable or not.

If not please share the circular if any.

Thanks & Regards
Lingam

Respected experts, two of my friends Incorporated a PVT LTD company in 2024. Right from the incorporation ,no business was commenced and my friends (directors of such company) were underwent several difficulties between each other and left that company without any further ROC filings or actions. Now my query is, what are the required filings/further actions to be taken by them regarding the Closure of such Company. Are there any consequences to be faced by them?

Other point to be noted is : One of such friends incorporated another company with his mother and carrying the business. Is there any negative impact on his directorship in the newly incorporated PVT company without closing the first incorporated company(mentioned above) ?

Thanks in Advance

Dear Sir,
We are manufacturing of Writing Printing Paper and for running plant there are various services which we availed. So, we need your valuable advice about RCM applicability (With Notification & Ruling) on below mentioned points:-
1. We receive commission bills from unregistered person (Against Purchase of Bagasse, Wood, Paddy & others RM). Is RCM applicable on such transaction?
2. We purchase Paddy husk (Exempted goods) from unregistered person. Some Unregistered suppliers give invoice memo and some are not giving any docs. Is self-purchase invoice required to generate and applicability of RCM?
3. We purchase some general goods (Stores Item / Stationary / Housekeeping Items & Etc) from unregistered person with Invoice memo. Is RCM applicable on such transaction?
4. We have received services related to Civil/Mechanical/Electrical & other from unregistered contractor, which is booked in books of a/c under the head of Rep & Maintenance-Mechanical/Electrical/Civil & Others related head. Is RCM applicable on such transaction?
5. We receive services related to monthly Fixed Rental of Tractor Trolly for Plant work (Within Premises) and take JCB/Hydra on hourly basis from unregistered contractor, which is booked in books of a/c under the head of Vehicle Hire-Plant. Is RCM applicable on such transaction?
6. We receive services related to loading/unloading of material within Plant, shifting/staking by tractor trolly/dumper of RM, Fuel, Lime Sludge, Ash & Others (Agreed contract based on Weight Basis/Monthly Fixed) from unregistered contractor, which is booked in books of a/c under the head of Loading/Unloading Exp, Shifting Exp, Staking Exp, disposal of Mud Exp & Etc. Is RCM applicable on such transaction?
7. We receive monthly bills from mid-level employee as retainers of Plant (Age 60+), which is booked in books of a/c under the head of Rep & Maintenance-Mechanical/Electrical & Others. Is RCM applicable on such transaction?
8. We receive monthly bills from employee (Security) as retainers (Age 60+), which is booked in books of a/c under the head of Security Expenses. Is RCM applicable on such transaction?
9. We receive monthly bills from employee as retainers (Age 60+), which is booked in books of a/c under the head of Professional & Consultancy. Is RCM applicable on such transaction?

HI..
I wish to know any MCA , RBI compliance is there and what are the documents to be prepared, when there is a modification in foreign shareholders name, other things remain same.

Sir Iam completed my CA final 2nd group in 2009 and Later in subseaquent attempt Appeared for 1st group but failed. Now i started preparation for 1st group and want to appear in 2026. My queries regarding SPOM 1.i hear from some resources that set C and D are exempted for me. 2.when will SPOM will be completed by me Whether it is after completion final or before writing of final 1st group exam. Thinking you
Yours faithfully
G Ramesh babu

TITLE BY MISTAKE DRC-03 IS SET OFF WITH WROGN DRC-03 A

To
The Superintendent of Central Tax / Assistant Commissioner of Central Tax
CGST Range-1,
GST Bhavan
SUBJECT: APPLICATION FOR AVAILING BENEFITS UNDER GST AMNESTY SCHEME & REQUEST FOR ADJUSTMENT/REFUND OF EXCESS AMOUNT PAID THROUGH DRC-03 DUE TO CLERICAL ERROR AGAINST DRC-07 ORDER NO. *********** DATED **/04/2024
Respected Sir/Madam,
I, Sri .........................................., Proprietor of M/s ....................................., having principal business place at *********************, and holding GSTIN: ******************, respectfully submit this application for availing the benefits of the GST Amnesty Scheme for the Financial Year 2019-20.
This application is being submitted in connection with the DRC-07 Order No. **************** dated 15/04/2024, and for seeking a refund/adjustment of excess tax paid under Form DRC-03 due to an inadvertent clerical error in selecting the reference number while making the payment.
1. Background of the Case:
The aforementioned DRC-07 order was issued about the alleged irregular availment of Input Tax Credit (ITC) beyond the prescribed time limit under Section 16(4) of the CGST Act, 2017. The order was passed under Section 73 of the CGST Act, 2017, determining the amount of tax, interest, and penalty payable.
Subsequent to this, the Government introduced the GST Amnesty Scheme, allowing eligible taxpayers to regularize past compliance-related defaults and avail the benefits of tax relief.
2. Erroneous Payment under DRC-03 Due to Clerical Mistake:
I wish to bring to your esteemed attention that, while filing Form DRC-03, a payment was made mistakenly due to an inadvertent clerical error by our staff in selecting the reference number.
While setting off DRC-03 with DRC-03A, instead of selecting the correct reference Order No. ****************, our staff erroneously selected Demand ID ******************, which was already covered under the GST Amnesty Scheme and required no further tax payment.
Due to this genuine mistake, the system wrongly set off an amount of ₹90,426 (CGST) and ₹90,246 (SGST) against an order where no tax was due under the Amnesty Scheme.

3. Applicability of the GST Amnesty Scheme & No Requirement for Payment:
We wish to submit that humbly:
• The GST Amnesty Scheme was introduced by the Government to provide relief to taxpayers from procedural lapses and inadvertent delays in ITC claims.
• The DRC-07 Order No. ZD370424012296J falls within the ambit of the Amnesty Scheme, thereby eliminating any requirement for further tax payment.
• Since the amount was erroneously paid under DRC-03, it was an excess payment made in error and not required under law.
• The payment made does not correspond to any actual tax liability, and as such, the amount paid should either be adjusted against future tax liabilities or refunded.

4. Request for Adjustment or Refund of Excess Payment:
In light of the above facts, I most humbly and respectfully request your kind office to:
✅ Adjust the Excess Amount: Kindly allow the excess amount of ₹90,426 (CGST) and ₹90,246 (SGST) to be adjusted against future tax liabilities.
✅ Process Refund if Adjustment is Not Feasible: In case adjustment is not feasible, I kindly request the refund of the excess amount by initiating the necessary procedure under Form RFD-01, as per the relevant provisions of the CGST Act, 2017.
5. Justification for the Adjustment/Refund:
I respectfully submit the following points for your kind consideration:
📌 Genuine Clerical Mistake: The wrong reference number was inadvertently selected by our staff, leading to an erroneous tax payment. This was purely a human error without any intention to evade tax or cause any procedural violation.
📌 No Tax Liability Exists under the Amnesty Scheme: The DRC-07 order is covered under the Amnesty Scheme, making the tax payment unnecessary and an undue financial burden on our business.
📌 Intent of the Amnesty Scheme: The objective of the GST Amnesty Scheme is to grant relief to genuine taxpayers who might have committed unintentional lapses in compliance. Allowing an adjustment or refund would be in true spirit of the scheme and ensure fair treatment to taxpayers.
📌 Undue Financial Hardship: The excess payment has caused financial strain on our business, affecting working capital and business operations.
📌 Precedents in Similar Cases: It is observed that in similar cases, where taxpayers erroneously made excess payments, the department has considered their genuine request and granted adjustments or refunds after due verification.

6. Request for Closure and Relief:
Considering the above facts and the genuine nature of the error, I most humbly request your esteemed office to:
✅Acknowledge that no further tax liability exists under the Amnesty Scheme.
✅Grant necessary relief by allowing the adjustment or refund of the excess amount of ₹90,426 (CGST) & ₹90,246 (SGST).
✅Provide closure to the matter in line with the objectives of the Amnesty Scheme.
7. Enclosures for Verification:
I am enclosing the following documents in support of my application:
1. Copy of DRC-07 Order No. ***************** dated **/04/2024.
2. Copy of Form DRC-03 with payment details.
3. Relevant communications with the department regarding the payment.
I humbly appeal to your kind office to consider this request with sympathy and fairness, keeping in view the genuine nature of the mistake and the principle of equity and justice.
I shall remain ever grateful for your kind support and look forward to your compassionate and favourable consideration of this request.
Thanking you in anticipation.
Yours faithfully,
Sri **************************
Proprietor, *************************


this was the issue Please guide how to resolve

I have obtained GST registration in two different states with the same PAN number, but I do not distribute input services. Is it still mandatory for me to obtain ISD registration from April 1, 2025?"