CA Abhas Halakhandi, Author at Taxation Post

GST

Appreciating the Timely Clarification by @Infosys_GSTN & GSTN Team regarding technical issue in SPL-01 and SPL-02 for availing benefit of Waiver Scheme

CA Abhas HalakhandiMarch 24, 2025April 30, 2025

by CA Abhas HalakhandiMarch 24, 2025April 30, 202549 23

GST Waiver Scheme (SPL 01/02) Filing Issues – Important Update from@Infosys_GSTN It has been brought to the notice of@Infosys_GSTN that taxpayers are facing issues while...

GST

Withdrawal of Appeal & Special Rectification Under NNo. 22/2024: A Viable Approach for ITC Disallowed Under Section 16(4)?

CA Abhas HalakhandiMarch 13, 2025April 30, 2025

by CA Abhas HalakhandiMarch 13, 2025April 30, 2025110 26

ITC Disallowed Demand under 16(4) – Withdrawal of Appeal & Special Rectification under NNo. 22/2024 For cases where ITC was disallowed under Section 16(4) and...

Income Tax

87A Rebate Claims Rejected in Revised ITRs Despite High Court’s Relief – A Critical Concern for Taxpayers & Professionals!

CA Abhas HalakhandiMarch 3, 2025April 30, 2025

by CA Abhas HalakhandiMarch 3, 2025April 30, 202567 31

Rejection of 87A Rebate Claims in Revised ITRs despite High Court’s Interim Relief!! Must Read for all professionals interested in 87A issue!! Revised ITRs filed...

GST

Applicability of ICAI’s New Financial Statement Format for Non-Corporate Entities – Is It Mandatory for FY 2023-24?

CA Abhas HalakhandiMarch 1, 2025April 3, 2025

by CA Abhas HalakhandiMarch 1, 2025April 3, 202541 123

Whether format as per Guidance note on Financial Statements of Non-Corporate Entities issued by ICAI, containing comparative figure of previous year is mandatory for FY...

GST

SPL-02 FILLING PROCEDURE WITH SCREENSHOTS

CA Abhas HalakhandiFebruary 19, 2025February 19, 2025

by CA Abhas HalakhandiFebruary 19, 2025February 19, 202562 203

SPL-02 are now being successfully filed on GST Portal. Filing Process is easy & user friendly. Here is the complete procedure with Screenshots for filing...

GST

Instruction No. 1 dt 30th May 24 regarding initiation of recovery proceeding before the normal 3 months period from date of service of order!

CA Abhas HalakhandiJune 14, 2024June 14, 2024

by CA Abhas HalakhandiJune 14, 2024June 14, 202465 41

Instruction No. 1 dt 30th May 24 regarding initiation of recovery proceeding before the normal 3 months period from date of service of order! Proviso...

GST

TDS to be deducted by Govt./Local Authorities on supplies made by an unregistered person?

CA Abhas HalakhandiJune 1, 2024

by CA Abhas HalakhandiJune 1, 2024153

TDS to be deducted by Govt./Local Authorities on supplies made by an unregistered person? An Analysis – Nowhere it is mentioned in section 51 that...

Income Tax

“Fixing a Mistake: Wrong TAN in TDS Challan Deposite!”

CA Abhas HalakhandiMay 23, 2024

by CA Abhas HalakhandiMay 23, 20242 516

Entered wrong TAN while depositing TDS challan!! Deposited Offline Correction through Bank,if request made within 7 days, Otherwise through concerned AO Deposited online – Correction...

Income Tax

BIG RELIEF FOR TDS DEDUCTORS/COLLECTORS [SPECIALLY FOR TDS DEDUCTORS ON PURCHASE OF PROPERTY]

CA Abhas HalakhandiApril 24, 2024

by CA Abhas HalakhandiApril 24, 20241215

BIG RELIEF FOR TDS DEDUCTORS/COLLECTORS [SPECIALLY FOR TDS DEDUCTORS ON PURCHASE OF PROPERTY] TDS/TCS ON HIGHER RATE i.e. 20% u/s 206AA/206CC not applicable for transactions...

GST

SUMMARY OF SPECIAL PROCEDURE (INCLUDING REGITRATION OF MACHINES) TO BE FOLLOWED BY MANUFACTURERS OF TOBACCO, GUTHKHA, PAN MASALA etc.

CA Abhas HalakhandiApril 14, 2024

by CA Abhas HalakhandiApril 14, 2024030

Exercising powers conferred by Sec.148 Central Govt. on recommendations of GST Council,have notified following special procedure via NNO. 04/2024 effective from 1st...

Finance Act, 2025: Trusts Get 10-Year Registration Validity – No…

GSTN Alert: Phase 3 of HSN Table Live in GSTR-1…

Taxation Post

Appreciating the Timely Clarification by @Infosys_GSTN & GSTN Team regarding technical issue in SPL-01 and SPL-02 for availing benefit of Waiver Scheme

Withdrawal of Appeal & Special Rectification Under NNo. 22/2024: A Viable Approach for ITC Disallowed Under Section 16(4)?

87A Rebate Claims Rejected in Revised ITRs Despite High Court’s Relief – A Critical Concern for Taxpayers & Professionals!

Applicability of ICAI’s New Financial Statement Format for Non-Corporate Entities – Is It Mandatory for FY 2023-24?

SPL-02 FILLING PROCEDURE WITH SCREENSHOTS

Instruction No. 1 dt 30th May 24 regarding initiation of recovery proceeding before the normal 3 months period from date of service of order!

TDS to be deducted by Govt./Local Authorities on supplies made by an unregistered person?

“Fixing a Mistake: Wrong TAN in TDS Challan Deposite!”

BIG RELIEF FOR TDS DEDUCTORS/COLLECTORS [SPECIALLY FOR TDS DEDUCTORS ON PURCHASE OF PROPERTY]

SUMMARY OF SPECIAL PROCEDURE (INCLUDING REGITRATION OF MACHINES) TO BE FOLLOWED BY MANUFACTURERS OF TOBACCO, GUTHKHA, PAN MASALA etc.

Finance Act, 2025: Trusts Get 10-Year Registration Validity – No Re-Application Needed!

GSTN Alert: Phase 3 of HSN Table Live in GSTR-1 | New Validations, Dropdowns & B2B/B2C Reporting Unveiled

E-Invoicing & Dynamic QR Code – The Ultimate GST MASTER SUMMARY

Ensuring Compliance 43B(h) :Sample Copy to be sent...

Paradigm Shift for Promoting timely payments to Micro...

Letter from Supplier to Customers Informing MSME classification...

Understanding the New Provisions of Section 43B: Key...

IMPACT OF CHANGE IN GST COMPENSATION CESS RATES...

Finance Act, 2025: Trusts Get 10-Year Registration Validity – No Re-Application Needed!

GSTN Alert: Phase 3 of HSN Table Live in GSTR-1 | New Validations, Dropdowns & B2B/B2C Reporting Unveiled

E-Invoicing & Dynamic QR Code – The Ultimate GST MASTER SUMMARY

✅ Understanding Classification of Assets and Liabilities as Per ICAI Guidance Note (2023)

📊 Is Cash Flow Statement Mandatory for Non-Corporate Entities?

Finance Act, 2025: Trusts Get 10-Year Registration Validity – No Re-Application Needed!

GSTN Alert: Phase 3 of HSN Table Live in GSTR-1 | New Validations, Dropdowns & B2B/B2C Reporting Unveiled

E-Invoicing & Dynamic QR Code – The Ultimate GST MASTER SUMMARY

Finance Act, 2025: Trusts Get 10-Year Registration Validity – No Re-Application Needed!

GSTN Alert: Phase 3 of HSN Table Live in GSTR-1 | New Validations, Dropdowns & B2B/B2C Reporting Unveiled

E-Invoicing & Dynamic QR Code – The Ultimate GST MASTER SUMMARY