CBDT to validate UDIN generated from ICAI portal at the time of upload of Tax Audit Reports
The Central Board of Direct Taxes ( CBDT ) to validate Unique Document Identification Number ( UDIN ) generated from ICAI portal at the time...
The Central Board of Direct Taxes ( CBDT ) to validate Unique Document Identification Number ( UDIN ) generated from ICAI portal at the time...
Online filing of application (Form GST EWB 05) by the taxpayer for un-blocking of E-Way Bill (EWB) generation facility 1. In terms of Rule 138E...
Salient features of Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme 1.Who can opt for the scheme: Following registered person (hereinafter RP) can file...
Update on Blocking of E-Way Bill (EWB) generation facility, after 1st December, 2020 16/11/2020 In terms of Rule 138E (a) and (b) of the CGST...
Updates on e-invoicing 17/11/2020 From 1-1-2021, Government has mandated e-invoicing for the taxpayers with aggregate turnover exceeding Rs. 100 Cr. (in any preceding financial year...
Auto-populated Form GSTR 3B (PDF) for the taxpayers, from the month of October 2020 onwards GSTN has earlier introduced Form GSTR-2B, a static statement with...
Auto-population of e-invoice details into GSTR-1 Certain notified taxpayers have to prepare and issue their invoices by obtaining Invoice Reference Number (IRN) from Invoice Registration...
Set off of losses: Set off of losses means adjusting the losses against the profit or income of that particular year. Losses that are not...
Section 78 of the Income Tax Act: Carry forward and set off of losses in case of change in constitution of firm or on succession:...
Section 75 of the Income Tax Act: Losses of firms: Where the assessee is a firm, any loss in relation to the assessment year commencing...