CA को बैठते समय किस ओर मुख करना चाहिए?

 चार्टर्ड अकाउंटेंट (#CA) या कोई भी व्यक्ति जो बौद्धिक कार्य करता है — जैसे अकाउंटिंग, लॉ, टैक्सेशन, फाइनेंस, कंसल्टिंग — उसके लिए उत्तर-पूर्व दिशा (ईशान कोण) का विशेष महत्व है।

क्यों?

What is Faceless Assessment under the Income Tax proceeding |What you should do if you get a 144B / faceless notice

 Section 144B of income Tax Act 1961 provides the statutory framework for faceless (electronic) income-tax assessments — i.e., assessments done through a National Faceless Assessment Centre (NaFAC) and assigned to remote units without any physical, face-to-face interface.

I am givng here Step-by-step flow that is 'what happens and where to look' when for faceless assessment:-

56th GST काउंसिल मीटिंग के सुधार से क्या प्रभाव पड़ेगा

1. सुधार की घोषणा और उद्देश्य

·        GST स्लैब को सिर्फ दो प्रमुख दरों में घटाकर 5% और 18% किया गया।

·        उच्च दर (28%, 12%) को कम कर मुख्य रूप से उपभोक्ता वस्तुओं पर टैक्स कम किया गया।

·   उद्देश्य: टैक्स व्यवस्था सरल बनाना, उपभोक्ता वस्तुओं की कीमतें कम करना, घरेलू मांग बढ़ाना और अर्थव्यवस्था को बढ़ावा देना।

GST on installation SAD network system

System Analysis and Design (SAD) is the process of understanding, examining, designing, and implementing an information system that meets an organization's specific needs. It plays a crucial role in software development, business process optimization, and IT system implementation.

56th GST Council Meeting Highlights – Key recommendations on GST Rate Changes

 

Recommendations of the 56th Meeting of the GST Council held at New Delhi, today

Next-generation GST reforms, as announced by Prime Minister Shri Narendra Modi from the ramparts of Red Fort on 15th August 2025, represent a strategic, principled, and citizen-centric evolution of a landmark tax framework, which will enhance the quality of life of every last citizen

GST Council approves reforms with a multi-sectoral and multi-thematic focus on improving the lives of all citizens and ensuring ease of doing business for all, including small traders and businessmen

Declaration to Bank for opening Bank Account in the name of HUF HINDU Undivided Family

If you have created HUF and want open Bank Account with Bank ,Bank may ask Declaration to submit .below is given a format for that :-

Guidelines for recovery proceedings under the provisions ofsection 79 ofthe CGST Act,2017

Section 75 ofthe CGST Act, 2017 (hereinafter referred to as "the Act") provides that notwithstanding anything contained in section 73 or section 74 ofthe Act, where any amount of self-assessed tax in accordance with the return fumished under section 39 remains unpaid, either wholly or partly, or any amount ofinterest payable on such tax remains unpaid, the same shall be recovered under the provisions ofsection 79. An explanation has been added to subsection (12) of section 75 vide section 114 of the Finance Act, 2021 with effect from 01.01.2022 to clarify that "self-assessed tax" shall include the tax payable in respect of outward supplies, the details of which have been fumished under section 37. but not included in the retum fumished under section 39.

STANDARD OPERATING PROCEDURE (SOP) FOR ATTACHEMENT /DETACHMENT OF BANK ACCOUNT by GST

1. It has been observed that certain demands are pending under the DVAT as well as GST against which neither any objection/appeal has been filed nor the dues are being paid by erring dealers. As soon as it comes to the notice of Ward/Proper Officer, notices for recovery are to be issued to the dealers in accordance with the provisions of the DVAT/GST Act and Rules made thereunder.

Advisory for Waiver Scheme under Section 128A

1.    Taxpayer’s attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024. The link for the

 said advisory is given here:

https://services.gst.gov.in/services/advisoryandreleases/read/564

2.    It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme.

Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A

 After successful implementation of Phase-I & Phase-II now Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period February 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12. However in initial period these validations have been kept in warning mode only, which means failing the validation will not be a blocker for filling of GSTR-1& 1A. To view the detailed advisory please click here

Thanking You,
Team GSTN