If an unregistered retailer dealing in textile which was exempted on Vat crosses turnover 20 lakh on October-17 and opts to composite scheme, do he have to pay GST 5% on sales made from 1/7 to 30/9 as the tax was not paid on stock.

Sir,
cash deposit at time of cash demonetization is more than 2,10,000 lakh ( no intimation) so i required to file Income tax return.

Hello Sir
I want your expert advise on the matter.
My friend has sold his flat in May 2016 and purchased a Plot of land from the developer for which hew got the agreement in June 2016. The letter of allotment will be issued next month.
Can we take exemption u/s 54 of the income tax or not. If yes then what will be shown in return form.
Pl advise. I have to file return for the asstt yr 2017-18.
Regards

my TO is below 20lakh and below 5 lakh do i need to register in GSTN portal or Do i need to collect vat

becz i started business last year my to will be of 50 thousand ans less for year. do i need to add Tax in My invoice

Firm having the business of trading in S.K.Oil & having GST Registration for it.
The firm also receipts Rs. 14 Lakhs as godown rent apart from the sales of S.K.Oil.
Whether the firm is required to take separate registration for Godown rent or the one taken for sales of goods will be sufficient.
Further the firm is required to charge GST on godown rent in the case as the rent in firm than so left.

We are manufacturers and receiving may type of items both from intrastate and interstate suppliers.
In VAT regime, we used to raise debit notes on rejected items directly.

We want to know whether it is continued in GST also or we have raise debit note only after we receive credit note from the supplier.

Are Public sector undertaking employees considered as government employees (for the purpose of gratuity and pension)?

Q. We have undertaken Toll Project Contract (BOT) for Rs.50 Crores in 2013 for construction of road and thereafter got permission for collection of Toll Tax for 10 years and Department issued EC Fee Certificate @ 1% Under Rajasthan VAT Act We are making payment of EC Fee on collection of Toll receipts and paid EC fee upto 30/06/2017 a sum of Rs.20 lakhs. Please advise us the following :

1. EC Certificate issued by Deptt @ 1% therefore total liability of EC Fee comes to 50 lacs whereas Company paid Rs.20 lacs. AS GST Act introduced, hence whether we are liable to pay balance Ec Fee of Rs.30 lacs or not ?

2. As Toll project collection is under exemption schedule at S. No. 5 of the Schedule. Therefore let us know whether there is any liability to pay GST on the following :-

i) Collection of Toll receipts.
ii) Whether there is liability of reverse charge on payment to the unregistered contractor who engaged there staff person for Toll collection.

x Ltd is making payment of royalty to Canadian company for usage of online data base.

Canadian company does not have PAN & TRC certificate.

Now Article 12 of DTAA between INDIA and CANADA read as under

(a)in the case of royalties referred to in sub-paragraph (a) of paragraph 3 and fees for included services as defined in this Article (other than services described in sub-paragraph (b) of this paragraph)
(i)during the first five taxable years for which this Agreement has effect
(A)15 per cent of the gross amount of the royalties or fees for included services as defined in this Article,
where the payer of the royalties or fees is the Government of that Contracting State, a political subdivision
or a public sector company; and
(B)20 per cent of the gross amount of the royalties or fees for included services in all other cases; and
(ii) during the subsequent years, 15 per cent of the gross amount of the royalties or fees for included services; and

(b)in the case of royalties referred to in sub-paragraph (b) of paragraph 3 and fees for included services as defined in this Article that are ancillary and subsidiary to the enjoyment of the property for which payment is received under paragraph 3(b) of this Article, 10 per cent of the gross amount of the royalties or fees for included services

Clause 3 of Article 12 reads as under
(a) payment of any kind received as a consideration for the use of, or the right to use, any copyright of a
literary, artistic, or scientific work including cinematograph films or work on film tape or other means of
reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or
model, plan, secret formula or process, or for information concerning industrial, commercial or scientific
experience, including gains derived from the alienation of any such right or property which are contingent
on the productivity, use, or disposition thereof; and
(b) payments of any kind received as consideration for the use of, or the right to use, any industrial,
commercial, or scientific equipment, other than payments derived by an enterprise described in paragraph
1 of Article 8 from activities described in paragraph 3(c) or 4 of Article 8.

Now my query is TDS should be applicable as per DTAA or Income tax act ? and at what rate (20% or 15% or 10%) TDS to be deducted?
Can we take benefit of beneficial rate as per circular No. 728, dated 30-10-1995

PAID GST ON LOCAL BUS TICKET, AUTO FARE WHETHER IS TAXED

URGENT..