Mr. X has bought a flat in an apartment in Bruhat Bengaluru Mahanagara Palike (BBMP) limits from a builder in April 2015. The apartment has not been fully completed in terms of amenities and other pending work and the builder has now turned away from completing the project.

There is no Completion Certification (CC) or Occupancy Certificate (OC) received from the municipal authorities since the project is not yet fully completed. However many residents have moved in due to their personal reasons. The flats are registered in the name of the residents and appropriate stamp duty has been paid along with proper documentation and has been recorded in the sub-registrar's office. Mr. X has also got a registered Sale Deed in his name describing the schedule of property i.e the flat in the sale deed.

In this case, how is the BBMP property tax to be paid by Mr. X.

The issue in consideration is as follows:
1. There is no CC or OC in the name of the project
2. The Khata is in the name of the land owner which has not been bifurcated and transferred in the name of flat owners
3. Mr. X has been living in the flat from April 2015 and so far has not paid any property tax

GST registration has been rejected by the State Tax officer, what is the procedure for obtaining GST registration once the same has been rejected by the officer.

I stay near Airport, and I would appear for CMA FInal Exam but I am confused as to which Centre to choose

Kolkata North 1 Centre code 305, Kolkata North 2 Centre code 329, or any other which shall be shortest to me.

Assessee has passed away., Income tax return has been filed claiming a refund. Can assessee legal heirs claim the refund, If so, what is the process.

Also, if proprietor of a concern passes away, what is the procedure to transfer GST registration of the organization to another individual name.

Dear Sir
1. Our Sale department raised GST Tax invoice with eway bill and material was already move toward party destination. but after two days party said they don't want material and return the same. In such situation how to cancelled eway bill as 24 hours and 72 hours also completed.

2. As the material was not accepted by party. our sales department as raised the same invoice no to different party and supply the material and delivery also completed.

could you please confirm the above process is correct or wrong under GST law. Otherwise please tell us how to handle the such matter.

Dear Sir,
Every year on achiving some target we are given tour package by the company. They organise tour and we go with them and we donot incur any cost all is borne by the company. This year due to COVID we have denied for the tour option in lieu of that the company has paid us Rs 3 Lacs will it be capital receipt not liable to tax or revenue receipt.

Iam Veeresh.I am a Chartered Accountant.I have made short video on Nidhi companies study material notes and previous year questions and this material is applicable for May 21 exam onwards.Material in pdf also available in video description.

Video link: https://youtu.be/egmRSzL_wRs

This video and material is one stop solution for this chapter.

All the best

Today I was making a TDS payment of one of my client but unfortunately committed a error while making actually instead of my client TAN I wrongly entered TAN of other person.
For which I went to our AO but unfortunately due to election duty and Corona pandemic not a single TDS staff were there at ITO.

Is there any online process for requesting TAN correction?

Sir,

I have made a mistake in gstr 3b in feb 21i have to shown tax in cgst and sgst but mistakenly shown in Igst .
Plz suggested how to rectifiy.

I am only share income ? itr 3 file ? no account maintain & no Audit ?
ITR 3 File ?
But
error
If liable to furnish other audit report, mention the date of furnishing the audit report?
section code select ?
Please solution .