Mohit Kumar Sharma

15/10/2023

नवरात्रि के इस पावन अवसर पर, मेरी ओर से आपको ढेर सारी शुभकामनाएँ! माँ दुर्गा आपके जीवन में सुख, समृद्धि और सफलता लेकर आएं। शुभ नवरात्रि! 🙏
Adv. Mohit Kumar Sharma
GST and Tax consultant
+ 91 8890386112

28/03/2023

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In order to provide some more time to the taxpayers, the date for linking PAN & Aadhaar has been extended to 30th June, 2023, whereby persons can intimate their Aadhaar to the prescribed authority for PAN-Aadhaar linking without facing repercussions.
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20/03/2023

PAN AADHAR LINK EXAMPT****

Following categories are exempted from Aadhaar-PAN linking
(i) NRIs
(ii) Not a citizen of India
(iii) age > 80 years as on date
(iv) state of residence is ASSAM, MEGHALAYA or JAMMU & KASHMIR
Refer Department of Revenue Notification no 37/2017 dated 11th May 2017

20/03/2023

Advisory : GSTN launches e-invoice registration services with private IRPs
04/03/2023

In another step towards further digitization of the business process flow, GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council. Four private companies viz. ClearTax, Cygnet, E&Y and IRIS Business Ltd were empaneled by GSTN for providing these e-invoice registration services to all GST taxpayers of the country. The details of the existing and new IPRs is available at https://einvoice.gst.gov.in/einvoice/dashboard

The taxpayers now have a choice of more than one IRP (earlier being the only single portal of NIC), which they can use to register their e-invoices. This adds significant capacity and redundancy to the single e-invoice registration portal which existed earlier.

The end-to-end flow of a digitally signed e-invoice between sellers and buyers by integration with the GST system will lead to ease of compliance for the taxpayers. It will also lead to facilitation of auto-drafting and auto-populating of invoice details in the GST returns which would lead to increased accuracy, correctness of reporting of supplies and availing of ITC by the recipients of the supply.

Thanking You,
Team GSTN

20/03/2023

Advisory : GSTN launches e-invoice registration services with private IRPs
04/03/2023

In another step towards further digitization of the business process flow, GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council. Four private companies viz. ClearTax, Cygnet, E&Y and IRIS Business Ltd were empaneled by GSTN for providing these e-invoice registration services to all GST taxpayers of the country. The details of the existing and new IPRs is available at https://einvoice.gst.gov.in/einvoice/dashboard

The taxpayers now have a choice of more than one IRP (earlier being the only single portal of NIC), which they can use to register their e-invoices. This adds significant capacity and redundancy to the single e-invoice registration portal which existed earlier.

The end-to-end flow of a digitally signed e-invoice between sellers and buyers by integration with the GST system will lead to ease of compliance for the taxpayers. It will also lead to facilitation of auto-drafting and auto-populating of invoice details in the GST returns which would lead to increased accuracy, correctness of reporting of supplies and availing of ITC by the recipients of the supply.

Thanking You,
Team GSTN

Goods And Services Tax

20/03/2023

Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)
25/02/2023

In compliance of Notification No. 03/2022-Central Tax (Rate), dated 13th July, 2022, an option is being provided on the portal to all the existing taxpayers providing Goods Transport Agencies Services, desirous of opting to pay tax under the forward charge mechanism to exercise their option. They can navigate Services > User Services > Opting Forward Charge Payment by GTA (Annexure V), after login, to submit their option on the portal.

Option in Annexure V FORM is required to be submitted on the portal by the Goods Transport Agencies every year before the commencement of the Financial Year. The Option once filed cannot be withdrawn during the year and the cut-off date for filing the Annexure V FORM is 15th March of the preceding financial year.

Annexure V has been made available on the portal for GTA’s to exercise their option for the Financial Year 2023-24, which would be available till 15TH March, 2023.

Thanking You,
Team GSTN

07/03/2023

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22/02/2023

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04/02/2023

🤔🤔 *वकालत - माइंड ब्लोइंग*🤔🤔

*कॉलेज स्टूडेंट्स के ग्रुप ने, एक वकील साहब से पूछा...*

*"सर, भारत मे "वकालत" का क्या अर्थ है.?."*

*वकील साहब ने कहा 😗

*"इसके लिये, मैं एक उदाहरण प्रस्तुत करता हूँ।*👇

*मान लो, कि दो व्यक्ति मेरे पास आते हैं। एक बिल्कुल साफ सुथरा और दूसरा बेहद गंदा है। मैं उन दोनों को सलाह देता हूँ कि वे नहा कर साफ सुथरे हो जाएं।*

*अब तुम लोग बताओ कि, उनमें से कौन नहाएगा.?."*

*एक स्टूडेंट ने कहा, "जो गंदा है वो नहाएगा।"*

*वकील ने कहा 😗
*"नहीं, केवल साफ व्यक्ति ही ऐसा करेगा..क्योंकि, उसे नहाने की आदत है। जबकि गंदे आदमी को तो सफाई का महत्व मालूम ही नहीं।*

*वकील: अब बताओ कौन नहाएगा.?."*

*दूसरे स्टूडेंट ने कहा, "साफ व्यक्ति।"*

*वकील ने कहा,"नहीं, गंदा व्यक्ति नहाएगा; क्योंकि, उसे सफाई की जरूरत है।*

*अब बताओ कौन नहाएगा.?."*

*दो स्टूडेंट ने कहा, "जो गंदा है वो नहाएगा।"*

*वकील ने कहा, "नहीं, दोनों नहाएंगे..क्योंकि, साफ व्यक्ति को नहाने की आदत है और गंदेको नहानेकी जरूरत।*

*अब बताएं कौन नहाएगा.?."*

*अब तीन स्टूडेंट्स एक साथ बोल पड़े, "जी, दोनों नहाएंगे।"*

*वकील ने कहा, "गलत, कोई नहीं नहाएगा, क्योंकि गंदे को नहाने की आदत नहीं जबकि साफ को नहाने की जरूरत नहीं।*

*अब बताएं कौन नहाएगा.?."*

*एक स्टूडेंट विनम्रता पूर्वक बोला, "सर, आप हर बार अलग-अगल जवाब देते हैं और हर जवाब सही मालूम पड़ता है। हमें सही जवाब कैसे मालूम होगा.?."*

*वकील साहब बोले, "बस, यही तो "वकालत" है...महत्वपूर्ण ये नहीं है, कि वास्तविकता क्या है...बल्कि, महत्वपूर्ण ये है कि, आप अपनी बात को सही साबित करने के लिए कितने संभावित तर्क प्रस्तुत कर सकते हैं।"*

*क्या समझे.?.*
*नहीं समझे.??*
*यही वकालत है.!!!*

🤪😜🤓🤣🤫🤭😅🤯😭

01/02/2023

*बजट लाइव*
⤵️🔽⏬👇👏🙏

*📢टैक्स लिमिट 7 लाख हुई*
📍3-6 लाख 5%,
6-9 lakh 10%,
9-12 लाख 15%,
12-15 लाख 20%
15 लाख से ऊपर 30% टैक्स slab