Experts Query Daily Digest :05 December 2025

C.S.MADHURANATH

05 December 2025 at 13:30

Posted On : 05 December 2025

SCRUTINY ASSESSMENT AND DEMAND OF TAX THEREOF

DEAR SIR,
MY FRIEND WHO TOOK VOLUNTARY RETIREMENT IN AY 2024-25 HAS FILED THE RETURN IN TIME AND 143(1) ASSESSMENT WAS OVER WITH NO DEMAND OR REFUND. HOEVER, THE RETURN WAS SELECTED FOR SCRUTINY
AND NOW A DEMAND HAS BEEN SERVED UNDER SECTION 156. MY FRIEND HAS FILED HER RETURN OPTING FORNEW REGIME AND 143(1) WAS ALSO DONE UNDER NEW REGIME ONLY. THE TOTAL INCOME AS PER MY RETURN,UNDER 143(1) AND ALSO NOTICE ISSUED AFTER SCRUTINY ALSO REMAINS THE SAME. IN OTHERWORDS NO INCOME WAS ADDED OR DEDUCTIONS ALLOWED. THE ONLY REASON FOR THE DEMAND IS THAT HE HAS OPTED FOR NEW REGIME BUT SCRUTINY ASSESSMENT WAS DONE UNDER OLD REGIME WHICH HAD RESULTED IN THE NOTICE OF DEMAND. IT IS MENTIONED IN THE NOTICE THAT HE CAN APPEAL WITHIN 30 DAYS TO COMMISSIONER(APPEALS). KINDLY ADVISE TO PROCEED FURTHER FOR CLOSURE OF DEMAND.

urvashi kareliya

05 December 2025 at 15:52

Posted On : 05 December 2025

DISTRIBUTION OF ITC

HI! I am registered under GST as regular tax payer, from October 2025 onwards things changed, Mumbai office registered as regular tax payer till 6/10/2025, from 6/10/2025 Mumbai branch registered as ISD and considered as head office and have one branch in Gujarat from 6/10/2025.
GST Registration as follows:
Mumbai ( head office) - normal tax payer and ISD
Gujarat- normal tax payer

Turnover follows like this:-
July to September in Mumbai branch 100 % and no turnover in Gujarat Branch as Doesnot Exist
October to December
till 6/10/2025 - Mumbai has turnover
and from 6/10/2025- Mumbai has zero turnover and Gujarat has 100% turnover

my CA has issue invoice on 30/11/2025 for Retainership Bill for the october 2025 on ISD

kindly explain distribution of ITC ? which turnover should be taken for the same???

Rajkumar Gutti

05 December 2025 at 11:54

Posted On : 05 December 2025

Warehouse ISD

We have various godown in all over India.
We transported goods to various out side customer as well as to our distinct branches. I. e. from one godown ( Branch ) to another godown ( Branch )

We take godown on rental basis & paid rent & also paid RCM on rent.
My question- is ISD applicable on RCM input received