ಹುಡುಕಾಟ ಫಲಿತಾಂಶಗಳು

Every person liable to deduct TDS is required to get TAN. This page describes all about TAN and how to get the same. TAN [ತೆರಿಗೆ ಕಡಿತ ಖಾತೆ ಸಂಖ್ಯೆ] ನೋಂದಣಿ ₹399 Apply for TAN online Takes 1-2 Days on average. ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started TAN ಎಂದರೇನು? ತೆರಿಗೆ ಕಡಿತ ಅಥವಾ ಸಂಗ್ರಹ ಖಾತೆ ಸಂಖ್ಯೆಯನ್ನು TAN ಎಂದೂ ಕರೆಯಲಾಗುತ್ತದೆ, ಇದು ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆಯ 203 ಎ ತೆರಿಗೆಯನ್ನು ಕಡಿತಗೊಳಿಸಲು ಅಥವಾ ಸಂಗ್ರಹಿಸಲು ಜವಾಬ್ದಾರರಾಗಿರುವ ಎಲ್ಲ ವ್ಯಕ್ತಿಗಳಿಂದ ಪಡೆಯಬೇಕಾದ ಸಂಖ್ಯೆ. ಟಿಎಎನ್ 10 ಅಂಕಿಗಳ ಆಲ್ಫಾನ್ಯೂಮರಿಕ್ ಸಂಖ್ಯೆಯಾಗಿದ್ದು, ಫಾರ್ಮ್ 49 ಬಿ ಯಲ್ಲಿ ಅರ್ಜಿಯನ್ನು ಸಲ್ಲಿಸಿದ ನಂತರ ಆದಾಯ ತೆರಿಗೆ ಇಲಾಖೆಯಿಂದ ಒದಗಿಸಲಾಗುತ್ತದೆ. TAN ಅನ್ನು ಹೇಗೆ ಅನ್ವಯಿಸಬಹುದು? TAN ಅರ್ಜಿಗಳನ್ನು ಆನ್ಲೈನ್ನಲ್ಲಿ www.tin-nsdl.com ನಲ್ಲಿ ಸಲ್ಲಿಸಬಹುದು ಅಥವಾ ಭೌತಿಕ ರೂಪವನ್ನು ಎನ್ಎಸ್ಡಿಎಲ್ನ ತವರ ಸೌಲಭ್ಯ ಕೇಂದ್ರಗಳಲ್ಲಿ [ಟಿನ್ ಎಫ್ಸಿ] ಸಲ್ಲಿಸಬಹುದು. ಟಿಡಿಎಸ್ ರಿಟರ್ನ್ಸ್ ಅಥವಾ ಚಲನ್ಗಳನ್ನು ಸಲ್ಲಿಸಲು ಟ್ಯಾನ್ ಕಡ್ಡಾಯವೇ? ಫಾರ್ಮ್ 24 ಕ್ಯೂ, 26 ಕ್ಯೂ, 27 ಕ್ಯೂ, 27 ಇಕ್ಯೂ ಮುಂತಾದ ವಿವಿಧ ಟಿಡಿಎಸ್ ರಿಟರ್ನ್ಸ್ ಸಲ್ಲಿಸುವಾಗ ಟ್ಯಾನ್ ಅನ್ನು ಉಲ್ಲೇಖಿಸುವುದು ಕಡ್ಡಾಯವಾಗಿದೆ. ಅಲ್ಲದೆ, ಟಿಎಎನ್ ಸಂಖ್ಯೆ ಇಲ್ಲದೆ ಟಿಡಿಎಸ್ ಪಾವತಿ ಮಾಡಲು ಸಾಧ್ಯವಿಲ್ಲ. ಪಾವತಿ ಮಾಡಲು ಚಲನ್ TAN ಅನ್ನು ಹೊಂದಿರಬೇಕು. TAN ಅರ್ಜಿಯನ್ನು ಸಲ್ಲಿಸಲು ಅಗತ್ಯವಾದ ದಾಖಲೆಗಳು ಯಾವುವು? ಪ್ರಸ್ತುತ, TAN ಅಪ್ಲಿಕೇಶನ್ಗೆ ಯಾವುದೇ ದಾಖಲೆಗಳನ್ನು ಲಗತ್ತಿಸುವ ಅಗತ್ಯವಿಲ್ಲ. ಅರ್ಜಿದಾರರ ವೈಯಕ್ತಿಕ ವಿವರಗಳಾದ ಹೆಸರು, ವಿಳಾಸ, ಪ್ಯಾನ್, ಮೊಬೈಲ್ ಮತ್ತು ಇ-ಮೇಲ್ ಐಡಿ ಇತ್ಯಾದಿಗಳು ಮಾತ್ರ ಅಗತ್ಯವಿದೆ. ಫಾರ್ಮ್ ಅನ್ನು ಅರ್ಜಿದಾರರು ಭೌತಿಕವಾಗಿ ಸಹಿ ಮಾಡಬೇಕು. ಆನ್ಲೈನ್ ಅರ್ಜಿಯ ಸಂದರ್ಭದಲ್ಲಿ, ಆನ್ಲೈನ್ ಮತ್ತು ಪಾವತಿಯನ್ನು ಭರ್ತಿ ಮಾಡಿದ ನಂತರ, ಮುದ್ರಿತ ಫಾರ್ಮ್ ಅನ್ನು ಭೌತಿಕವಾಗಿ ಸಹಿ ಮಾಡಿ ಪುಣೆಯ ಟಿನ್ ಕೇಂದ್ರಕ್ಕೆ ಸಲ್ಲಿಸಬೇಕು. ಇದನ್ನು ಪೋಸ್ಟ್ ಅಥವಾ ಕೊರಿಯರ್ ಮೂಲಕ ಕಳುಹಿಸಬಹುದು. TAN ಅನ್ನು ಸಾಮಾನ್ಯವಾಗಿ ಎಷ್ಟು ದಿನಗಳವರೆಗೆ ನೀಡಲಾಗುತ್ತದೆ? ಅಪ್ಲಿಕೇಶನ್ ಪೂರ್ಣಗೊಂಡರೆ, ಅರ್ಜಿಯನ್ನು ಸಲ್ಲಿಸಿದ 10 ದಿನಗಳಲ್ಲಿ TAN ಅನ್ನು ಸಾಮಾನ್ಯವಾಗಿ ನೀಡಲಾಗುತ್ತದೆ. TAN ಅಪ್ಲಿಕೇಶನ್ನ ಸ್ಥಿತಿಯನ್ನು www.tin-nsdl.com ನಲ್ಲಿಯೂ ಪರಿಶೀಲಿಸಬಹುದು. TAN ಸಲ್ಲಿಸಲು ಶುಲ್ಕವಿದೆಯೇ? ಸರ್ಕಾರ TAN ಅರ್ಜಿಯ ಶುಲ್ಕ ರೂ .65 / -. ಆದಾಗ್ಯೂ, ನೀವು ನಮ್ಮ ಸೇವೆಗಳನ್ನು ಪಡೆಯಲು ಬಯಸಿದರೆ, ನಮ್ಮ ಶುಲ್ಕಗಳು ರೂ .399 / - ಆಗಿರುತ್ತದೆ. TAN ನ ವಿವರಗಳನ್ನು ಸರಿಪಡಿಸಬಹುದೇ? ಹೌದು, TAN ತಿದ್ದುಪಡಿ ಫಾರ್ಮ್ ಸಹ ಇದೆ, ಅದನ್ನು TAN ನಲ್ಲಿನ ವಿವರಗಳನ್ನು ಬದಲಾಯಿಸಲು ಸಲ್ಲಿಸಬಹುದು (ಕೆಲವು ದೋಷಗಳನ್ನು ಸರಿಪಡಿಸಬೇಕಾದರೆ) TAN Registration TAN is required for quoting while filing TDS/TCS/Annual Information Returns, payment challans, and certificates. If this ten-digit alphanumeric number is not quoted, TIN facilitation centers will not accept the filed returns. In this article, we will explain, How to know the TAN number TAN registration process at TRACES and Income Tax. How To Know the TAN Number? TAN number is issued by the Income Tax Department of India to all individuals collecting or deducting tax. It is necessary to quote TAN on all TDS or TCS returns under section 203A of the Income Tax Act, 1961. Below is a step-by-step guide on how you can know your TAN number! Prerequisites: Registered mobile number Deductor TAN or Deductor Name Deductor State Visit the official Income Tax website , and under quick links, click on the “Know Your TAN” option. 2. Then, the below screen will appear, where you are required to enter all the mandatory details. After mentioning all the details, click on “Continue”. 3. Finally, an OTP will be sent to your mobile number which you are required to enter and click on the “validate” button. 4. Once the OTP validation is completed, all the TAN details will be shown. Step-by-Step Guide on Registering TAN on the TRACES Portal Open the official TRACES portal and click on the “Continue” button. 2. On the title bar, click on deductor, and then “Register as New user.” 3. The below screen will appear; here, you have to enter TAN details as per details from "Know Your Tan." Then, click on “Proceed.” 4. After the successful confirmation, an activation link will be sent to your mail along with two different activation codes to the registered mail id and mobile number. 5. Open the activation link and enter the User ID + both Activation Codes. 6. Click on the activation link within 48 hours; otherwise, it will get deactivated, and you’ll be required to register again. Finally, the TAN registration process is completed, and deductors can now log in through their user ID and password generated. Step-by-Step Guide on Registering TAN on The Income Tax Portal Prerequisites For TAN Registration Active and valid TAN PAN of the principal contact (registered on the IT portal) Visit the official income tax e-filing portal and click on “Register.” 2. After clicking "Register," you'll be prompted to select your category. Choose "Others" from the options provided. Then, under the category dropdown menu, select "Tax Deductor and Collector." 3. Enter your TAN number in the designated field and click on the "Validate" button. 4. Depending on your TAN's status, you'll encounter different situations: Situation I) If your TAN is already registered on the TRACES website and a request for registration on the e-filing portal is made, simply click on "Continue" to view the pre-filled details. Double-check all the details and click on ‘Continue’. Situation II) If your TAN is not registered on TRACES and the request for registration on the e-filing portal has not been made, you must register on TRACES first (as explained above). Upon successful registration, you'll be directed back to the e-filing portal. Fill in your basic details and click on "Continue." Situation III) If the TAN is already available in the database and the registration request is previously raised and pending for approval. In such a situation, an error message will appear, and you can withdraw the process. 5. Enter all details of the individual collecting tax or making payments, and click Continue. 6. Fill in all the contact details, such as postal address, registered mobile number, and email ID. Click on "Continue" to proceed. 7. Now, two different OTPs will be sent to both the primary mobile number and email ID. Enter both of them and click “Continue.” 8. Review all the details. If any corrections are necessary, you can edit them in this step. Then click ‘Confirm.’ 9. Finally, you'll need to set a password for your e-filing account. Enter in both the "Set Password" and "Confirm Password" text boxes. Upon successful registration, you'll receive a confirmation message along with a transaction ID. Make sure to keep a note of this transaction ID for future reference. How Can KarrTax Help You With TAN Registration? At KarrTax, our experts will get our TAN registration done smoothly and without any headaches. Most importantly, we want to keep it affordable for businesses of all sizes; that’s why we charge a bare minimum amount, i.e., ₹399. On average, the process completion will take 1 to 2 business days. With KarrTax, you can be sure your TAN registration is done right. So, what are you waiting for? Get started here . Frequently Asked Questions (FAQs) 1.What is TRACES, and who is eligible to register on this platform? TRACES is the Income Tax Department’s web portal, particularly used for TDS administration. The following entities can register on this platform. Deductor Taxpayer PAO 2.What are the charges for your TAN registration process? Our TAN registration process charges are ₹399. Click here to start the procedure. 3.What is the purpose of TAN registration? TAN registration facilitates the deduction or collection of tax at source as per the provisions of the Income Tax Act. It helps in identifying deductors/collectors, tracking tax-related transactions, and ensuring compliance with tax laws. 4.How long does it take to get a TAN after applying? The processing time for TAN registration can vary. Usually, it takes 7-10 working days for TAN allotment by NSDL. However, the timeline may vary according to several factors, such as processing time, etc. 5.Is it mandatory to quote TAN on tax-related documents? Yes, it is mandatory to quote TAN on all tax-related documents, including TDS/TCS returns, challans, and certificates issued to deductees/collectees. Failure to do so may attract penalties under the tax laws. 6.What documents are required for TAN registration? Below are the required documents for TAN registration. Aadhar card PAN card Electricity bill of the individual or company Registration certificates 7.Is it possible to track the status of my TAN application? Absolutely, yes! Use your 14-digit unique acknowledgement number and send an SMS - NSDLTAN to 57575 or contact the TAN call centre at 020 – 27218080. ಫಾರ್ಮ್ 49 ಬಿ

Online GST registration services in India to get your business registered with a GSTIN number and be legally recognized as a supplier of goods or services. GST Registration: Price List ಜಿಎಸ್ಟಿ ನೋಂದಣಿ ಸೇವೆಗಳು ನೀವು ಒಂದನ್ನು ಆರಿಸಿ ಸ್ಟ್ಯಾಂಡರ್ಡ್ ಜಿಎಸ್ಟಿ ಆನ್ಲೈನ್ ನೋಂದಣಿಗೆ ಅನ್ವಯಿಸುತ್ತದೆ ರೂ. 1199 ಈಗ ಪ್ರಾರಂಭಿಸಿ GST Registration: FAQ ಜಿಎಸ್ಟಿ ನೋಂದಣಿ ನಿಬಂಧನೆಗಳು What Is GST Registration? The historic reform in the country's taxation system, GST (Goods & Services Tax), was introduced in India on July 1, 2017. GST was founded on the principle of “one nation, one market, one tax.” It aimed to simplify the complex tax structure and bring a unified tax regime. Further, GST is a value-added tax that is charged on the goods and services supplied at each stage of production or distribution. Now comes What is GST registration? When a business's annual turnover surpasses a specific number (such as Rs. 40 lakh, 20 lakh, or 10 lakh), the business owner must complete the registration process under GST. This registration is commonly referred to as GST registration. It's not just a choice; It's a legal obligation Engaging in commercial activities without proper GST registration can be considered a violation of the law. In essence, this step is essential for both legal compliance and the smooth functioning of the taxation system. Benefits of GST Registration Input Tax Credit One of the significant benefits of GST registration is the ability to claim Input Tax Credit (ITC ). Businesses can offset the GST paid on inputs and purchases against the GST collected on sales. This helps reduce the overall tax liability and eliminates the cascading effect of taxes, making goods and services more affordable. Availability of Composition Scheme For small businesses with a turnover below a certain threshold, GST offers a composition scheme. This simplifies compliance requirements and allows for paying taxes at a lower rate. National Presence A unified tax system called the “GST replaces various state and federal taxes. With GST registration, businesses can operate seamlessly across state boundaries hassle-free. Compliance and Transparency GST registration necessitates maintaining proper books of accounts and filing regular GST returns. This promotes financial transparency and ensures businesses adhere to tax regulations, reducing the likelihood of tax evasion. Regulation of Unorganized Sectors Brings accountability and regulation to previously unorganized industries through online compliance and payment systems. Reduces Corruption and Sales Without Receipts It aims to reduce corruption and unreported sales by promoting transparency and compliance. Who Is Eligible For GST Registration? The following categories of entities are typically eligible for GST registration. Let’s have a look! Mandatory Registration: Every supplier must register under GST if they make taxable supplies of goods or services or both above prescribed threshold. For most states and union territories, this registration threshold is applicable if the supplier's turnover in a financial year exceeds 20 lakh rupees. However, if a person makes taxable supplies in special category states, they must register if their turnover in a financial year surpasses 10 lakh rupees. The government has the authority to increase the turnover thresholds based on recommendations from the GST Council. (subject to certain conditions) Special Provisions for Goods Suppliers: Suppliers engaged exclusively in the supply of goods can have an increased turnover threshold of up to 40 lakh rupees if approved by the government. (This is also subjected to specific conditions and limitations) In Case of Business Transfer or Succession Suppliers engaged solely in the supply of goods can have an increased turnover threshold of up to 40 lakh rupees if approved by the government. (This is also subjected to specific conditions and limitations) Transition for Existing Registrants Individuals or businesses registered under tax services before the introduction of the GST. ಜಿಎಸ್ಟಿ ನೋಂದಣಿಗೆ ಪ್ರಸ್ತುತ ಮಿತಿ ಮಿತಿ ಸರಕು ಮತ್ತು ಸೇವೆಗಳೆರಡಕ್ಕೂ 10 ಲಕ್ಷ ರೂ.ಗಳ ಮಿತಿ ಹೊಂದಿರುವ ರಾಜ್ಯಗಳು: ಮಣಿಪುರ, ಮಿಜೋರಾಂ, ನಾಗಾಲ್ಯಾಂಡ್ ಮತ್ತು ತ್ರಿಪುರ ಸರಕು ಮತ್ತು ಸೇವೆಗಳೆರಡಕ್ಕೂ ರೂ .20 ಲಕ್ಷ ಮಿತಿ ಹೊಂದಿರುವ ರಾಜ್ಯಗಳು: ಅರುಣಾಚಲ ಪ್ರದೇಶ, ಮೇಘಾಲಯ, ಸಿಕ್ಕಿಂ, ಉತ್ರಖಂಡ್, ಪಾಂಡಿಚೆರಿ ಮತ್ತು ತೆಲಂಗಾಣ ಮಿತಿ ಮಿತಿ ಹೊಂದಿರುವ ರಾಜ್ಯಗಳು ರೂ. ಸೇವೆಗಳಿಗೆ 20 ಲಕ್ಷ ಮತ್ತು ಸರಕುಗಳಿಗೆ 40 ಲಕ್ಷಗಳು: ಜಮ್ಮು ಮತ್ತು ಕಾಶ್ಮೀರ, ಅಸ್ಸಾಂ, ಹಿಮಾಚಲ ಪ್ರದೇಶ ಮತ್ತು ಇತರ ಎಲ್ಲ ರಾಜ್ಯಗಳು ಜಿಎಸ್ಟಿ ನೋಂದಣಿಗಾಗಿ ಒಟ್ಟು ವಹಿವಾಟು ಲೆಕ್ಕಾಚಾರ ಮಾಡುವುದು ಹೇಗೆ ಜಿಎಸ್ಟಿ ನೋಂದಣಿಯ ಉದ್ದೇಶಕ್ಕಾಗಿ ಒಟ್ಟು ವಹಿವಾಟು ಎಂದರೆ ಎಲ್ಲಾ ತೆರಿಗೆ ವಿಧಿಸಬಹುದಾದ ಸರಬರಾಜುಗಳ ಒಟ್ಟು ಮೌಲ್ಯ (ರಿವರ್ಸ್ ಚಾರ್ಜ್ ಆಧಾರದ ಮೇಲೆ ವ್ಯಕ್ತಿಯಿಂದ ತೆರಿಗೆ ಪಾವತಿಸಬೇಕಾದ ಆಂತರಿಕ ಸರಬರಾಜುಗಳ ಮೌಲ್ಯವನ್ನು ಹೊರತುಪಡಿಸಿ), ವಿನಾಯಿತಿ ಸರಬರಾಜು, ಸರಕು ಅಥವಾ ಸೇವೆಗಳ ರಫ್ತು ಅಥವಾ ಎರಡೂ ಮತ್ತು ಅಂತರ- ಅಖಿಲ ಭಾರತ ಆಧಾರದ ಮೇಲೆ ಲೆಕ್ಕಹಾಕಲು ಒಂದೇ ಶಾಶ್ವತ ಖಾತೆ ಸಂಖ್ಯೆಯನ್ನು ಹೊಂದಿರುವ ವ್ಯಕ್ತಿಗಳ ರಾಜ್ಯ ಸರಬರಾಜು ಆದರೆ ಕೇಂದ್ರ ತೆರಿಗೆ, ರಾಜ್ಯ ತೆರಿಗೆ, ಕೇಂದ್ರ ಪ್ರದೇಶ ತೆರಿಗೆ, ಸಮಗ್ರ ತೆರಿಗೆ ಮತ್ತು ಸೆಸ್ ಅನ್ನು ಹೊರತುಪಡಿಸುತ್ತದೆ Entities Exempted From GST Registration Reverse Charge: Manufacturers subject to reverse charge mechanism. Non-Supply Activities: Sale of real estate, funeral services, employee services. Non-GST/Non-Taxable Supplies: Aviation fuel, electricity, natural gas, diesel, petrol. Exempt/Nil-Rated Supplies: Businesses with exempt or nil-rated GST supplies. Threshold Exemption: Businesses below the GST threshold limit. Agriculturists: Farmers exempt from GST. Different Types of GST Registration Normal Taxpayer Applicable to regular businesses with annual turnovers exceeding the prescribed threshold. (as discussed above) They must file regular GST returns and comply with standard GST rules and procedures. Normal taxpayers can claim input tax credits on GST for purchases and inputs. Composition Registration Available to small businesses with a turnover below a certain threshold. (limits may vary by country) Businesses under this scheme pay GST at a fixed, lower rate on their turnover. They cannot claim input tax credits and are subject to simplified compliance requirements. Typically, businesses under the composition scheme file quarterly returns. Casual Taxable Registration Applicable to individuals or businesses that engage in occasional or seasonal transactions, often across state boundaries. This GST registration lasts 3 months and can be extended or renewed. That’s why entities must file returns for the duration of their business activities and pay GST accordingly. Non-Resident Taxable Registration Non-resident taxable registration applies to individuals or businesses outside India and engages in the supply of goods to individuals within India. This type requires you to provide a deposit equal to the expected GST liability during registration. Required Documents for GST Registration The necessary documents for GST registration can vary depending on the type of business entity. Here are the typical document requirements for GST registration, categorized by the type of business. For Individuals and Sole Proprietors PAN Card Aadhaar Card Owner’s Photograph Address Proof Bank Account Details For Partnership Firms PAN Card of the partnership firm Aadhaar Card of all partners Passport-sized photographs of all partners Partnership deed copy Documents establishing the business premises and a no-objection certificate (NOC) from the property owner. Bank Account Proof In the case of LLP, registration certificate/LLP Board resolution is required For detailed information on the required documents, please refer: https://www.karrtax.in/post/gst-registration-documents-and-information-required Online GST Registration Procedure Below is a summary of the key steps for online GST registration: Step 1: Start by visiting the official GST portal at www.gst.gov.in . To sign in, create a username and password. Step 2: After logging in, click on "New User Login" and accept the displayed declaration form. Click "Continue" to proceed. Step 3: Choose "New Registration" and log in to initiate the GST registration process. Step 4: Complete the required fields on the GST portal, including Select "Taxpayer" from the drop-down menu. Choose your state and district. Provide business details, including the name and PAN card number . Enter email ID and mobile number (for receiving OTPs). Complete the captcha and click "Proceed." Step 5: Enter the OTP sent to your registered email ID and mobile number. Step 6: After entering the OTP, click "Proceed." Step 7: You will receive a Temporary Reference Number (TRN) on the screen. Save this TRN for future use. It is required to access PART-B of the GST registration and log into the application. Step 8: Return to the GST portal and click "Register" under the "Taxpayers" menu. Step 9 : Select "Temporary Reference Number (TRN)" and enter the TRN and captcha details. Step 10: Once captcha details are entered, click "Proceed." Step 11: Your registered email address and mobile number will receive an OTP. Enter this and click "Proceed." Step 12: Check the status of your application on the next page. If needed, click the "Edit" icon on the right side of the page to make corrections. Step 13: On the next page, complete various sections by providing the required details and uploading the necessary documents. Step 14: Review the declaration on the "Verification" page before applying. You can submit the application using one of the following methods: Electronic Verification Code (EVC) e-Sign method Digital Signature Certificate (DSC) for companies Step 15 : A confirmation message will be displayed after successful completion. You will receive an Application Reference Number (ARN) on your registered mobile number and email ID. Step 16: Verify the status of the ARN on the GST portal. Validity of GST Registration Certificate A GST registration certificate's validity varies depending on the taxpayer's type and specific circumstances. Below is a summary of the typical validity periods: Regular Taxpayer For a regular taxpayer, the GST registration certificate remains valid indefinitely unless it is canceled by the GST authority or voluntarily surrendered by the taxpayer. Casual and Non-Resident Taxable Persons In the case of certificates issued to casual taxpayers or non-resident Indian (NRI) taxpayers, the validity is generally limited to 90 days from the registration date or for the period specified in the registration application, whichever is earlier. However, it's important to note that the appropriate authorities can extend the validity period under Section 27(1) of the GST Act if required. How Can You Get the GST Registration Certificate Online? Here's a step-by-step guide on downloading the GST Registration Certificate from the GST portal. Step1. Visit the GST Portal: Visit the official GST portal at https://www.gst.gov.in . Step2. Log In: Use the username and password you made during registration to log in to your GST account. Additionally, correctly enter the captcha displayed on the screen. Then, click the login button. Step3. Access User Services: Once successfully logged in, you'll be directed to a new page. Look for the "Services" option on the page and select it. Step4. Navigate to "User Services": In the drop-down menu under "Services," choose "User services" from the available options. Step5. Select "View/Download Certificates": Within the "User services" section, locate and select "View/Download Certificates" from the list of options. Step6. Download the Certificate: When you click "View/Download Certificates," the GST registration certificate will automatically start downloading to your device. This certificate contains your GSTIN and other relevant details. Step7 . Save and Print: Once the download is complete, save the certificate to a secure location on your computer. It's a good practice to take a printout of this downloaded certificate. Step8. Display Prominently: Display the printed GST registration certificate at your business premises as proof of your valid GST registration. ಜಿಎಸ್ಟಿ ನೋಂದಣಿಯಲ್ಲಿನ ತಿದ್ದುಪಡಿ / ಜಿಎಸ್ಟಿ ನೋಂದಣಿಯಲ್ಲಿನ ಬದಲಾವಣೆಗಳು ನೋಂದಣಿಯ ಕೆಲವು ಪ್ರಮುಖ ಕ್ಷೇತ್ರಗಳಲ್ಲಿನ ಬದಲಾವಣೆಗಳಿಗೆ, ಬದಲಾವಣೆಯ 15 ದಿನಗಳಲ್ಲಿ ಜಿಎಸ್ಟಿ ಪೋರ್ಟಲ್ ಮೂಲಕ ಸರಿಯಾದ ಅರ್ಜಿ ಸಲ್ಲಿಸಬೇಕಾಗಿದೆ. ಮುಂದಿನ 15 ದಿನಗಳಲ್ಲಿ ಸರಿಯಾದ ಅಧಿಕಾರಿ ತಿದ್ದುಪಡಿಗಳನ್ನು ಅನುಮೋದಿಸುತ್ತಾರೆ. ಕೋರ್-ಅಲ್ಲದ ಕ್ಷೇತ್ರಗಳಲ್ಲಿ ಬದಲಾವಣೆಗಳಿದ್ದಲ್ಲಿ, ಅದನ್ನು ಪೋರ್ಟಲ್ ಮೂಲಕವೇ ಮಾಡಬಹುದು ಮತ್ತು ಅಧಿಕಾರಿಯ ಅನುಮೋದನೆ ಅಗತ್ಯವಿಲ್ಲ. Cancellation & Revocation of GST Registration What Is the Cancellation of GST Registration? Canceling GST registration refers to discontinuing or terminating a business's GST registration with the tax authorities. Below is a breakdown of what it entails. Voluntary Cancellation: A registered person or business can apply for voluntary cancellation of their GST registration. They might do this for several reasons, including: Ceasing business operations. Change in business structure or ownership No longer meeting the threshold for GST registration. Mandatory Cancellation: In certain situations, tax authorities may initiate the cancellation of a business's GST registration. Common reasons for mandatory cancellation include if the business: Is not actively engaged in any business activities. Has not filed GST returns for a specified period. Is not conducting operations from the registered place of business. What Is the Revocation of GST Registration? The revocation of GST registration refers to the process of reinstating or reversing the cancellation of a GST registration previously canceled by the tax authorities. Any entity can apply for the revocation of GST registration cancellation if they meet certain criteria. This can vary by jurisdiction, but common reasons for revocation eligibility may include: Rectifying issues that led to the cancellation (e.g., filing overdue returns, payment of outstanding tax dues). Providing evidence that the business is actively engaged in taxable supplies and is in compliance with GST regulations. Procedure For The Revocation of GST Registration Any entity can apply for revocation using Form GST REG-21. This application is filed electronically at the Common Portal and must be submitted within 30 days of receiving the cancellation order. The authority will review the application. If satisfied with the reasons provided by the applicant, they can issue an order in Form GST REG-22 to revoke the cancellation of registration. But if the authority is unsatisfied with the application, they can also reject it by issuing an order in Form GST REG-05. Before rejecting the application, the proper officer must issue the applicant a show-cause notice in Form GST REG-23. This notice lets the applicant explain why their revocation application should not be rejected. The applicant must respond to this notice within 7 working days from the date of its service. Lastly, the authority will consider the applicant's response and decide on the revocation of GST registration. This will be done within 30 days of the clarification in Form GST REG-24. How KarrTax Can Help You With GST Registration? At KarrTax, we understand that dealing with GST registration can be tricky. That's why we're here to make it simple for you. We connect you with experts who know their stuff, and our clients love how we make things easy for them. You can keep track of your GST registration progress on our user-friendly platform. If you have questions or need help with GST registration, our tax experts are just a call or text away. Here's the full procedure of how we will assist you with GST Registration: Purchase a Plan for Expert Assistance: Choose a plan that suits your GST registration needs. Add Queries Regarding GST Registration: Do not hesitate to ask queries or seek clarification on the process. Provide Documents to KarrTax Expert: Share the necessary documents with our experts. Prepare Application for GST Registration: Our experts will meticulously prepare your GST registration application, ensuring that all admissibility criteria are met during the preliminary screening. Complete Procedural Actions: We will guide you through every registration process step and ensure all formalities are followed. Get your GST Registration at your Doorstep: Once the process is completed, you'll receive your GST registration without any hassle. ಜಿಎಸ್ಟಿ ನೋಂದಣಿಗಾಗಿ ವಾರ್ಡ್ ಅನ್ನು ಹೇಗೆ ಹುಡುಕುವುದು ಅಥವಾ ನಿಮ್ಮ ನ್ಯಾಯವ್ಯಾಪ್ತಿಯನ್ನು ತಿಳಿದುಕೊಳ್ಳುವುದು ಹೇಗೆ ನೀವು ಜಿಎಸ್ಟಿ ನೋಂದಣಿಗೆ ಅರ್ಜಿ ಸಲ್ಲಿಸುತ್ತಿದ್ದರೆ, ನೀವು ಆನ್ಲೈನ್ ರೂಪದಲ್ಲಿ ಭರ್ತಿ ಮಾಡಬೇಕಾದ ಒಂದು ವಿಷಯವೆಂದರೆ ನಿಮ್ಮ ವ್ಯಾಪಾರ ಆವರಣವು ಕುಸಿಯುತ್ತಿರುವ ಜಿಎಸ್ಟಿ ನ್ಯಾಯವ್ಯಾಪ್ತಿ ವಾರ್ಡ್. ಜಿಎಸ್ಟಿ ನೋಂದಣಿಗಾಗಿ ವಾರ್ಡ್ ಹುಡುಕಲು, ದಯವಿಟ್ಟು cbic-gst.gov.in ಗೆ ಭೇಟಿ ನೀಡಿ. ಮುಖ್ಯ ಮೆನುವಿನಲ್ಲಿ, ನೀವು ಸೇವೆಗಳ ಮೆನುವನ್ನು ಕಾಣಬಹುದು. ಅದೇ ಕ್ಲಿಕ್ ಮಾಡಿದಾಗ, ನಿಮ್ಮ ನ್ಯಾಯವ್ಯಾಪ್ತಿಯ ಉಪ ಮೆನು ಲಭ್ಯವಿರುತ್ತದೆ ಎಂದು ತಿಳಿಯಿರಿ. ಅದೇ ಕ್ಲಿಕ್ ಮಾಡಿದಾಗ, ರಾಜ್ಯವನ್ನು ಆಯ್ಕೆ ಮಾಡಬೇಕು ಮತ್ತು ನಂತರ ವಲಯ ಮತ್ತು ಕಮಿಷನರೇಟ್ ಗೋಚರಿಸುತ್ತದೆ. ದಯವಿಟ್ಟು ನಿಮ್ಮ ನ್ಯಾಯವ್ಯಾಪ್ತಿಯ ಆಯುಕ್ತರನ್ನು ಆಯ್ಕೆ ಮಾಡಿ. ಅದರ ಅಡಿಯಲ್ಲಿ ವಿಭಾಗವು ಗೋಚರಿಸುತ್ತದೆ. ನಿಮ್ಮ ವಿಭಾಗವನ್ನು ಆಯ್ಕೆಮಾಡುವಾಗ, ಆ ವ್ಯಾಪ್ತಿಯ ವ್ಯಾಪ್ತಿಗೆ ಬರುವ ವಿಳಾಸ ಪ್ರದೇಶದೊಂದಿಗೆ ಜಿಎಸ್ಟಿ ಶ್ರೇಣಿ ಗೋಚರಿಸುತ್ತದೆ. ಆ ವ್ಯಾಪ್ತಿಯು ಜಿಎಸ್ಟಿ ನೋಂದಣಿಯ ಉದ್ದೇಶಕ್ಕಾಗಿ ವಾರ್ಡ್ / ನ್ಯಾಯವ್ಯಾಪ್ತಿಯಾಗಿರುತ್ತದೆ. ನಿಮ್ಮ ವಾರ್ಡ್ ಹುಡುಕಲು ಇಲ್ಲಿ ಕ್ಲಿಕ್ ಮಾಡಿ ಜಿಎಸ್ಟಿ ನೋಂದಣಿ ಪ್ರಮಾಣಪತ್ರದಲ್ಲಿ ತಿದ್ದುಪಡಿ ಮಾಡುವುದು ಹೇಗೆ ಜಿಎಸ್ಟಿ ನೋಂದಣಿ ಮಂಜೂರು ಮಾಡಿದ ನಂತರ, ನೋಂದಾಯಿತ ತೆರಿಗೆದಾರರು ಮೊಬೈಲ್ ಸಂಖ್ಯೆ, ಇಮೇಲ್ ಐಡಿ, ವಿಳಾಸದಲ್ಲಿ ಬದಲಾವಣೆ, ವ್ಯವಹಾರ ವಿವರಗಳಲ್ಲಿ ತಿದ್ದುಪಡಿ ಮುಂತಾದ ವಿಭಿನ್ನ ಸಂದರ್ಭಗಳಿಂದಾಗಿ ಪ್ರಮಾಣಪತ್ರದಲ್ಲಿ ಸಲ್ಲಿಸಿದ ವಿವರಗಳನ್ನು ತಿದ್ದುಪಡಿ ಮಾಡುವ ಸಂದರ್ಭಗಳಿವೆ. ಜಿಎಸ್ಟಿ ನೋಂದಣಿಯಲ್ಲಿ ಎರಡು ರೀತಿಯ ತಿದ್ದುಪಡಿಗಳನ್ನು ಅನುಮತಿಸಲಾಗಿದೆ, ಅವುಗಳನ್ನು ಹೀಗೆ ವರ್ಗೀಕರಿಸಲಾಗಿದೆ 1. ಕೋರ್-ಅಲ್ಲದ ಕ್ಷೇತ್ರಗಳಲ್ಲಿ ತಿದ್ದುಪಡಿ 2. ಕೋರ್ ಕ್ಷೇತ್ರಗಳಲ್ಲಿ ತಿದ್ದುಪಡಿ ಕೋರ್ ಕ್ಷೇತ್ರಗಳು ಯಾವುವು: ನೋಂದಣಿಯ ಕೆಳಗಿನ ಕ್ಷೇತ್ರಗಳನ್ನು ಕೋರ್ ಕ್ಷೇತ್ರಗಳಾಗಿ ಪರಿಗಣಿಸಲಾಗುತ್ತದೆ. (1) ವ್ಯವಹಾರದ ಹೆಸರು (2) ಪಾಲುದಾರರಂತಹ ಮಧ್ಯಸ್ಥಗಾರರ ಸೇರ್ಪಡೆ / ಅಳಿಸುವಿಕೆ. (3) ವ್ಯವಹಾರದ ಪ್ರಧಾನ ಅಥವಾ ಹೆಚ್ಚುವರಿ ಸ್ಥಳದಲ್ಲಿ ಬದಲಾವಣೆ ಕೋರ್-ಅಲ್ಲದ ಕ್ಷೇತ್ರಗಳು ಯಾವುವು: ಮೇಲಿನ ಕೋರ್ ಕ್ಷೇತ್ರಗಳನ್ನು ಹೊರತುಪಡಿಸಿ ಜಿಎಸ್ಟಿ ನೋಂದಣಿಯ ಎಲ್ಲಾ ಕ್ಷೇತ್ರಗಳನ್ನು ಕೋರ್-ಅಲ್ಲದ ಕ್ಷೇತ್ರಗಳಾಗಿ ಪರಿಗಣಿಸಲಾಗುತ್ತದೆ. ಕೋರ್-ಅಲ್ಲದ ಕ್ಷೇತ್ರಗಳಲ್ಲಿನ ತಿದ್ದುಪಡಿಗಳನ್ನು ಆನ್ಲೈನ್ನಲ್ಲಿ ಮಾಡಬಹುದು ಅಂದರೆ ಅವುಗಳನ್ನು ಯಾವುದೇ ಸಮಯದಲ್ಲಿ ಬದಲಾಯಿಸಬಹುದು ಮತ್ತು ಬದಲಾವಣೆಗಳು ತಕ್ಷಣ ಪರಿಣಾಮಕಾರಿಯಾಗಿರುತ್ತವೆ. ಮೌಲ್ಯಮಾಪನ ಪ್ರಾಧಿಕಾರದಿಂದ ಯಾವುದೇ ಅನುಮೋದನೆ ಅಗತ್ಯವಿಲ್ಲ. ಕೋರ್ ಕ್ಷೇತ್ರಗಳಲ್ಲಿ ಬದಲಾವಣೆಗಳಿದ್ದಲ್ಲಿ, ವಿಳಾಸ ಬದಲಾವಣೆ ಮುಂತಾದ ಬದಲಾವಣೆಗಳ ಅಗತ್ಯ ಪುರಾವೆಗಳನ್ನು ಲಗತ್ತಿಸಬೇಕು ಮತ್ತು ಅರ್ಜಿಯನ್ನು ಆನ್ಲೈನ್ನಲ್ಲಿ ಸಲ್ಲಿಸಬೇಕಾಗುತ್ತದೆ. ಅರ್ಜಿಯನ್ನು ಸಲ್ಲಿಸಿದ ನಂತರ, ಇದು ನ್ಯಾಯವ್ಯಾಪ್ತಿಯ ಮೌಲ್ಯಮಾಪನ ಪ್ರಾಧಿಕಾರಕ್ಕೆ ಹೋಗುತ್ತದೆ, ಅವರು ಈ ಪರವಾಗಿ ಸಲ್ಲಿಸಿದ ದಾಖಲೆಗಳನ್ನು ಪರಿಗಣಿಸಿದ ನಂತರ ಅದನ್ನು ಅನುಮೋದಿಸಬಹುದು ಅಥವಾ ತಿರಸ್ಕರಿಸಬಹುದು. ಪ್ರಾಧಿಕಾರವು ಇತರ ಯಾವುದೇ ವಿವರಗಳು / ದಾಖಲೆಗಳಿಗಾಗಿ ಸಹ ಕರೆ ಮಾಡಬಹುದು ಮತ್ತು ಅದರ ಬಗ್ಗೆ ಕಾರಣ ನೋಟಿಸ್ ನೀಡಬಹುದು. ಬದಲಾವಣೆ ಸಂಭವಿಸಿದ 15 ದಿನಗಳಲ್ಲಿ ಜಿಎಸ್ಟಿ ನೋಂದಣಿಯಲ್ಲಿ ತಿದ್ದುಪಡಿಗಾಗಿ ಅರ್ಜಿ ಸಲ್ಲಿಸಬೇಕಾಗುತ್ತದೆ. ಅನಿವಾಸಿ ತೆರಿಗೆ ವಿಧಿಸುವ ವ್ಯಕ್ತಿ ಜಿಎಸ್ಟಿ ಆನ್ಲೈನ್ ನೋಂದಣಿ ಅನಿವಾಸಿ ತೆರಿಗೆ ವಿಧಿಸುವ ವ್ಯಕ್ತಿ ಜಿಎಸ್ಟಿ ನೋಂದಣಿ ಅರ್ಜಿಯು ಇತರ ಸಾಮಾನ್ಯ ತೆರಿಗೆದಾರರ ಅರ್ಜಿಯಿಂದ ಭಿನ್ನವಾಗಿರುತ್ತದೆ. ಜಿಎಸ್ಟಿ ಆರ್ಇಜಿ 09 ಅನ್ನು ಸಲ್ಲಿಸಬೇಕು. ಅನಿವಾಸಿ ತೆರಿಗೆ ವಿಧಿಸುವ ವ್ಯಕ್ತಿಯು ತನ್ನ ಮಾನ್ಯ ಪಾಸ್ಪೋರ್ಟ್ನ ಸ್ವಯಂ-ದೃ ested ೀಕರಿಸಿದ ನಕಲಿನೊಂದಿಗೆ ಫಾರ್ಮ್ ಜಿಎಸ್ಟಿ ಆರ್ಇಜಿ -09 ರಲ್ಲಿ ವಿದ್ಯುನ್ಮಾನವಾಗಿ ಅರ್ಜಿಯನ್ನು ಸಲ್ಲಿಸಬೇಕು, ನೋಂದಣಿಗಾಗಿ, ವ್ಯವಹಾರ ಪ್ರಾರಂಭವಾಗುವುದಕ್ಕೆ ಕನಿಷ್ಠ ಐದು ದಿನಗಳ ಮೊದಲು ಇವಿಸಿ ಮೂಲಕ ಸರಿಯಾಗಿ ಸಹಿ ಅಥವಾ ಪರಿಶೀಲನೆ ಮಾಡಬೇಕು. ಸಾಮಾನ್ಯ ಪೋರ್ಟಲ್ ನೇರವಾಗಿ ಅಥವಾ ಆಯುಕ್ತರು ಸೂಚಿಸಿದ ಸೌಲಭ್ಯ ಕೇಂದ್ರದ ಮೂಲಕ. ಅನಿವಾಸಿ ತೆರಿಗೆ ವಿಧಿಸುವ ವ್ಯಕ್ತಿಯು ಮಾಡಿದ ನೋಂದಣಿಗೆ ಅರ್ಜಿಯನ್ನು ಅವರ ಅಧಿಕೃತ ಸಹಿ ಮಾಡಿದವರು ಸಹಿ ಮಾಡಬೇಕಾಗುತ್ತದೆ, ಅವರು ಮಾನ್ಯ ಪ್ಯಾನ್ ಹೊಂದಿರುವ ಭಾರತದಲ್ಲಿ ವಾಸಿಸುವ ವ್ಯಕ್ತಿಯಾಗಿರಬೇಕು. ಪ್ಯಾನ್, ಮೊಬೈಲ್ ಸಂಖ್ಯೆ ಮತ್ತು ಇ-ಮೇಲ್ ವಿಳಾಸದ ಯಶಸ್ವಿ ಪರಿಶೀಲನೆಯ ಮೇಲೆ, ಅನಿವಾಸಿ ತೆರಿಗೆ ವಿಧಿಸುವ ವ್ಯಕ್ತಿಯಾಗಿ ನೋಂದಣಿಗೆ ಅರ್ಜಿ ಸಲ್ಲಿಸುವ ವ್ಯಕ್ತಿಗೆ ಸಾಮಾನ್ಯ ಪೋರ್ಟಲ್ನಿಂದ ತಾತ್ಕಾಲಿಕ ಉಲ್ಲೇಖ ಸಂಖ್ಯೆಯನ್ನು ನೀಡಲಾಗುವುದು. ನೋಂದಣಿಯನ್ನು ಕೋರಿದ ಅವಧಿಗೆ ಅಂತಹ ವ್ಯಕ್ತಿಯ ಅಂದಾಜು ತೆರಿಗೆ ಹೊಣೆಗಾರಿಕೆ. ಅವನ ಎಲೆಕ್ಟ್ರಾನಿಕ್ ನಗದು ಲೆಡ್ಜರ್ನಲ್ಲಿ ಠೇವಣಿ ಕಾಣಿಸಿಕೊಂಡ ನಂತರವೇ ನೋಂದಣಿ ಪ್ರಮಾಣಪತ್ರವನ್ನು ವಿದ್ಯುನ್ಮಾನವಾಗಿ ನೀಡಲಾಗುತ್ತದೆ. ಠೇವಣಿ ಮಾಡಿದ ಮೊತ್ತವನ್ನು ಅನಿವಾಸಿ ವ್ಯಕ್ತಿಯ ಎಲೆಕ್ಟ್ರಾನಿಕ್ ನಗದು ಲೆಡ್ಜರ್ಗೆ ಜಮಾ ಮಾಡಲಾಗುತ್ತದೆ. ನೋಂದಣಿ ಪ್ರಮಾಣಪತ್ರವನ್ನು ನೀಡಿದ ನಂತರವೇ ಅನಿವಾಸಿ ತೆರಿಗೆ ವಿಧಿಸುವ ವ್ಯಕ್ತಿಯು ತೆರಿಗೆ ವಿಧಿಸಬಹುದಾದ ಸರಬರಾಜುಗಳನ್ನು ಮಾಡಬಹುದು. ನೋಂದಣಿ ಪ್ರಮಾಣಪತ್ರವು ನೋಂದಣಿಗಾಗಿ ಅರ್ಜಿಯಲ್ಲಿ ನಿರ್ದಿಷ್ಟಪಡಿಸಿದ ಅವಧಿಗೆ ಮಾನ್ಯವಾಗಿರುತ್ತದೆ ಅಥವಾ ನೋಂದಣಿ ಪರಿಣಾಮಕಾರಿ ದಿನಾಂಕದಿಂದ ತೊಂಬತ್ತು ದಿನಗಳು, ಯಾವುದು ಮೊದಲಿನದು. ಒಂದು ವೇಳೆ ಅನಿವಾಸಿ ತೆರಿಗೆ ವಿಧಿಸುವ ವ್ಯಕ್ತಿಯು ತನ್ನ ನೋಂದಣಿ ಅರ್ಜಿಯಲ್ಲಿ ಸೂಚಿಸಲಾದ ನೋಂದಣಿ ಅವಧಿಯನ್ನು ವಿಸ್ತರಿಸಲು ಬಯಸಿದರೆ, FORM GST REG-11 ನಲ್ಲಿನ ಅರ್ಜಿಯನ್ನು ಸಾಮಾನ್ಯ ಪೋರ್ಟಲ್ ಮೂಲಕ ವಿದ್ಯುನ್ಮಾನವಾಗಿ ಸಲ್ಲಿಸಬೇಕು, ನೇರವಾಗಿ ಅಥವಾ ಆಯುಕ್ತರು ಸೂಚಿಸಿದ ಸೌಲಭ್ಯ ಕೇಂದ್ರದ ಮೂಲಕ , ಅವರಿಗೆ ನೀಡಲಾದ ನೋಂದಣಿಯ ಸಿಂಧುತ್ವದ ಅಂತ್ಯದ ಮೊದಲು. ತೊಂಬತ್ತು ದಿನಗಳ ಮಾನ್ಯತೆಯ ಅವಧಿಯನ್ನು ತೊಂಬತ್ತು ದಿನಗಳನ್ನು ಮೀರದ ಮುಂದಿನ ಅವಧಿಯಿಂದ ವಿಸ್ತರಿಸಬಹುದು. ವಿಸ್ತರಣೆಯನ್ನು ಕೋರಿದ ಅವಧಿಗೆ ಅಂದಾಜು ತೆರಿಗೆ ಹೊಣೆಗಾರಿಕೆಗೆ ಸಮನಾದ ಹೆಚ್ಚುವರಿ ಮೊತ್ತದ ತೆರಿಗೆಯನ್ನು ಪಾವತಿಸಿದ ನಂತರ ಮಾತ್ರ ವಿಸ್ತರಣೆಯನ್ನು ಅನುಮತಿಸಲಾಗುವುದು. Frequently Asked Questions (FAQs) 1. What is GST registration? GST registration is the process of enrolling a business under the Goods and Services Tax system, which is mandatory for businesses meeting certain turnover criteria. 2. Is GST registration mandatory for small businesses? Small businesses with turnover below the prescribed threshold limits may not be required to register for GST, but voluntary registration is possible. 3. What is the GSTIN? GSTIN is a unique 15-digit alphanumeric code assigned to each registered taxpayer. It is used for tax filing and compliance. 4. Can I cancel my GST registration? Yes, GST registration can be canceled under certain circumstances. 5. Is there a penalty for not registering for GST when required? Yes, there can be penalties for not registering for GST when your business meets the turnover criteria. GST registration in India can be conveniently done online. To apply for a GSTIN (GST Identification Number), you need to provide specific details and documents. The process is relatively straightforward, and there are services available to assist with GST registration. To get your GSTIN number, follow the application process, and ensure you provide all the necessary information. Be aware of core and non-core fields in the GST application, and make any amendments if needed. The cost of GST registration in India varies, and it's important to stay informed about the current rates. If your application is rejected, you can download the GST registration rejection order for reference.

Effortlessly file your income tax return with ITR-6 using our step-by-step assistance. ITR - 6: Price List ಐಟಿಆರ್ 6 ಫೈಲಿಂಗ್ಸ್ ಎ.ವೈ.ಆರ್. 2020-21 ನೀವು ಒಂದನ್ನು ಆರಿಸಿ Rs 3999 For Companies Takes 1-2 Days on average. ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started ಐಟಿಆರ್ 6 ಫಾರ್ಮ್ ಬಗ್ಗೆ ಎಲ್ಲಾ. 2020-21 ಚಾರ್ಟರ್ಡ್ ಅಕೌಂಟೆಂಟ್ ಅವರಿಂದ ಸರಿಯಾಗಿ ಲೆಕ್ಕಪರಿಶೋಧಿಸಲ್ಪಟ್ಟ ಕಂಪನಿಯ ಸಂಪೂರ್ಣ ಹಣಕಾಸು ಹೇಳಿಕೆಗಳು. ಕಂಪನಿಯ ವಹಿವಾಟು ರೂ. 2 ಸಿ.ಆರ್. ಪ್ರತ್ಯೇಕ ತೆರಿಗೆ ಲೆಕ್ಕಪರಿಶೋಧನೆ ಯು / ಎಸ್ 44 ಎಬಿ ಸಹ ಅನ್ವಯಿಸುತ್ತದೆ ಮತ್ತು 3 ಸಿಎ ಮತ್ತು 3 ಸಿಡಿ ರೂಪದಲ್ಲಿರುವ ತೆರಿಗೆ ಲೆಕ್ಕಪರಿಶೋಧನಾ ವರದಿಯನ್ನು ಸಹ ಪ್ರತ್ಯೇಕವಾಗಿ ಸಲ್ಲಿಸಬೇಕಾಗುತ್ತದೆ. ಫಾರ್ಮ್ 16 ಎ / 26 ಎಎಸ್ ಕಡಿತವು ವಿವರಗಳನ್ನು ಪಡೆದುಕೊಂಡಿದೆ ಐಟಿಆರ್ -6 ಸಲ್ಲಿಸಲು ದಾಖಲೆಗಳು ಅಗತ್ಯ ITR-6 is the specific income tax return form designed for companies, including Section 8 companies or Non-Profit Organizations (NPOs) that do not claim exemption under Section 11 of the Income Tax Act. This form caters to companies other than those that claim exemption under Section 11, such as charitable or religious trusts. Section 8 companies, which are formed for promoting various social causes or charitable objectives, fall under the purview of ITR-6 for reporting their income. Understanding how to file ITR-6 is crucial for these entities to comply with income tax regulations and fulfill their tax obligations, ensuring accurate disclosure of their financial particulars. According to Section 11 of the Income Tax Act 1961, companies not claiming an exemption are req uired to file their IT return in the ITR-6 Form. Which companies are eligible for exemptions under section 11? Organizations whose property income is held for religious or charitable purposes. Political parties recorded under the Representation of the People Act, 1951. NGOs formed under the Societies Registration Act participate in activities like education, healthcare, promotion of culture, etc. Companies under Section 8 of the Companies Act of 2013 doing charity endeavors and social welfare. Who is Eligible For ITR-6 Filing? The ITR-6 return form is furnished by all the companies under the Companies Act 2013 or the earlier Companies Act 1956. However, if an organization’s income source comes from a religious or charitable property, they are not required to file this return form. E-filing Audit Reports If the assessee is required for Audit u/s 44AB and a certified accountant has audited the accounts, then the below details should be submitted to the department, which includes Audit report details, Auditor, and The date of furnishing How To File ITR 6 Filing ITR-6 involves the use of the Income Tax Department's e-filing portal, where companies, including Section 8 companies, can fill, download, and submit the form electronically. This online filing process simplifies tax compliance for these entities, providing a streamlined approach to report their income and maintain accurate financial records. ITR-6 form download is available on the official income tax e-filing portal, allowing companies, including Section 8 companies, to access the necessary form for reporting their income and ensuring compliance with tax regulations. Understanding the taxation norms applicable to Section 8 companies and the relevance of ITR-6 aids these entities in fulfilling their tax responsibilities while contributing to their respective charitable or social causes. Structure of the ITR-6 Form ITR-6 form is divided into two parts: Part A and Part B. Each part has its subsections with multiple schedules. Here, we will explain both of these parts in detail! Part A: General information: This subsection includes basic details such as Taxpayer's name and address PAN (Permanent Account Number) of the company Challan Identification Number Date of filing the return Status of the taxpayer (e.g., company) Details of the audit, if applicable Part A-BS: Balance Sheet: Here, details of the company’s balance sheet, such as the liabilities, current liabilities, share capital, and more, are included. Part A-BS-Ind AS: Here, details of the company’s balance sheet according to the financial year or as on the date of the business combination are included. Part A-Manufacturing Account: This subsection encompasses manufacturing account details related to inventory, such as Opening stock, Closing stock, and Cost of the produced goods. Part A-Trading Account: It requires details related to the company's income and expenditure. Part A-P&L: Profit and Loss Account: Detailed financial statements of the company's profit or the loss incurred during the respective financial year. Part A-OI: Other information: Details about the business activity, partners, shareholding pattern, etc. Part A-QD : Quantitative details Part A-OL: Payment and Receipt account of company under liquidation. Part A -Manufacturing Account-Ind AS Part-B - 42 schedules are there in this section. Here’s a detailed explanation. Tax Payments Advance Tax and Self-Assessment tax payment details. TDS (Tax Deducted at Source) details. TCS (Tax Collected at Source) details. Due Dates For Filing ITR-6 Form How To File The ITR-6 Form ITR-6 return filing involves several steps, as specified below the sequence for filling out parts and schedules. Part A ( and its subsection) All the Schedules Part B ( its subsection) Verification After all the required information is furnished, the IT return is filed online by affixing the assessee's DSC (Digital Signature). Also, if you need assistance regarding ITR-6 return filing, contact us at https://www.karrtax.in/ . No Annexures Required You are not required to include any documents, such as TDS certificates, with your ITR-6 return. Instead, it is recommended that taxpayers compare the taxes deducted, collected, or paid on their behalf with the information in their Tax Credit Statement, also known as Form 26AS . This practice ensures that the details in your return align with the data in Form 26AS and promotes accurate tax filing and compliance. How Karr Tax Can Help You With ITR-6 Return Filing? Assessment & Data Compilation: We are here to assist you in determining if ITR-6 is the appropriate income tax return form for your organization. Our experts will determine the eligibility and provide insights into any exemptions or deductions you may be entitled to. Years of Experience: Karr Tax has a team of tax professionals who are well-versed in Indian tax laws and regulations. They will provide expert guidance and ensure your ITR-6 is accurately filed in compliance with the latest tax rules. Tax Optimization: We will help you identify tax-saving opportunities, deductions, and incentives that may apply to your company. Different Types ITR Filing Services : Our return filing services are not limited to ITR-6, but we offer ITR-1 , ITR-2 , ITR-3 , ITR-4 , and ITR-5 services as well. Compliance and Accuracy: Karr Tax will review your financial statements, schedules, and other documentation to ensure compliance and accuracy in ITR-6 filing. This reduces the risk of errors or dissimilarities that could lead to tax issues. Frequently Asked Questions (FAQs) 1.Who is required to file an ITR-6 return? Companies not eligible for exemption under Section 11 of the Income Tax Act, 1961, such as business companies and charitable trusts , are required to file an ITR-6 form. 2.Who is not eligible for ITR-6 return filing? The below entities are not required to file an ITR-6 return, but they can file the other form according to their eligibility. Individual taxpayers, including salaried employees and professionals. Firms and Limited Liability Partnerships (LLPs) Special Economic Zone (SEZ) Units Entities seeking exemption under Section 11 of the Income Tax Act. 3.Where can I get help with filing ITR-6? You can seek assistance from KarrTax , and we will advise you on various aspects of taxation, including deductions, exemptions, and compliance. 4.What are the penalties for not filing ITR-6 on time? If you fail to file ITR-6 by the due date, you may be liable to penalties and interest on the outstanding tax liability. The penalty amount may vary depending on the delay and the total income. 5.What is the due date for ITR-6 return filing? October 31st, if the company's accounts are audited under the IT Act. November 30th, if the company is required to furnish a report in Form No. 3CEB. July 31st, if the company’s accounts do not require auditing. 6.What documents and information are needed for filing ITR-6? Here is the list of documents required for filing ITR-6. Financial statements, Audited accounts, Profit and loss statements, Balance sheets, and Details of income, Deductions, and Taxes paid ಐಟಿಆರ್ 6 ಡೌನ್ಲೋಡ್ ಮಾಡಿ

Find accurate HSN and SAC codes for your products and services with our tool, ensuring precision in GST and international trade transactions. HSN and SAC Code Search Search HSN/SAC Code Description HSN/SAC Code Description HSN/SAC Code Description Previous Loved our tool? Spread the Word on Twitter Next How to use Karr Tax HSN-SAC Code Finder? The process of using our HSN-SAC Code Finder is easy and seamless. Here’s how! Above, you are required to enter the HSN/SAC code or Description and click on “Search.” What is HSN Code? HSN, or Harmonized System of Nomenclature, is a global standard for categorizing goods in a systematic manner. It came into effect from the year 1988 and was developed by the World Customs Organization (WCO). Further, HSN is a 6-digit code that is used to classify more than 5,000 products and is accepted worldwide. How does the the HSN Code work? The HSN is a standardized system used globally to name and classify products traded internationally. Adopted by over 200 countries, it covers nearly 98% of all merchandise traded worldwide. The HSN code plays an important role in taxation, particularly under the GST (Goods and Services Tax) regime , as it identifies a specific product or category. This system operates under a set of rules that outline the principles and methods of classification. These rules maintain uniformity and accuracy in applying HSN codes and resolve any discrepancies that may arise. These codes also serve valuable business purposes, like: Determine eligibility and benefits under trade agreements Ease the trade statistics collection and analysis. Provides a common language for product classification. Understanding the HSN Code Generally, HSN codes contain: 21 sections 99 chapters 1244 headings 5224 subheadings The HSN code follows a hierarchical structure: Each chapter is identified by a two-digit HSN number. These two-digit numbers are then further classified into four-digit HSN codes. Finally, the four-digit HSN codes are subdivided into six-digit HSN codes, offering the most detailed classification level. Later on, the Customs and Central Excise authorities added two more digits to the 6 digit HSN code to make it more precise. This resulted in a 8-digit classification and was done to align with the GST regime. Let’s understand this with an example. As you can see in the image below will be 10.06.30 The first two digits indicate the chapter, i.e., 10, heading 06, and subheading 30. Source What is the importance of HSN Codes? The HSN (Harmonized System of Nomenclature) code is a classification system used globally to organize and categorize various products. Here’s its importance. It provides a systematic and logical method for classifying goods, considering factors like material, function, and origin. These codes ensure uniform classification of goods across different countries. This ultimately minimizes the chances of disputes and errors in trade transactions. With that being said above, 98% of international trade stock is classified in terms of HSN, which further proves it as best form of international classification. As new products emerge or old ones become less common, the HSN system can be updated to reflect these changes. Using the same codes worldwide ensures consistency and fairness in trade. Declaration of HSN Code for Goods and Services Aggregate Turnover Type Of Invoices No of Digits of HSN Code Above Rs. 5 Crores All Invoices 6 Digits Upto Rs. 5 Crores B2B Invoices 4 Digits (Vide CGST notification number 78/2020 dated 15th October 2020) Note: For all the dealers who are into imports or exports must have 8 digits of the HSN code. What is SAC Code (Service Accounting Code) in GST ? SAC code is a classification system used to identify the different types of service and the applicable GST rate for that service. Based on the Harmonized System of Nomenclature, these codes enable the compliance of GST based on international standards. Understanding the SAC Code Let’s say the SAC code for Information technology (IT) design and development services is 998314. (as found using Karr Tax HSN and SAC Code Search ) The first two digits, i.e., 99, are the same for all services in SAC. The next two digits show the nature of services, which here are IT services. The last two digits show the detailed nature of services, i.e., Design and Development services. What is the importance of SAC Codes? The importance of the SAC code is explained below. It maintains uniformity in the tax system and ensures businesses are taxed correctly based on the specified rates. Through SAC codes, the different types of services, along with their applicable tax rates, can be found easily. It adheres to compliance and simplifies the process of tax calculation and GST return filings. These codes can help the Government of India to monitor and collect taxes more efficently. Frequently Asked Questions (FAQs) Is HSN and SAC code the same? No, HSN and SAC codes are not the same. The difference between them is that HSN codes are meant for goods, while SAC codes are used specifically for services. 2. Will a GST bill be valid without an HSN code? Absolutely, No! GST bills will not be valid without HSN codes. 3. What is the HSN and SAC code used for? HSN codes are used to clasify goods; on the contrary, SAC codes are used for the classification of services. 4. Is the HSN code is of 8 digits? Yes, the businesses engaged in the export and import of goods mandatorily have 8 digits of the HSN code. 5. How can I add/amend the HSN code in the registration under the GST portal? Here are some of the steps to add an HSN code to the GST portal, Open the official GST website and log in. Head to the 'Services' section on the dashboard. From the 'Services' menu, select 'Registration' followed by 'Amendment of Registration Non-core fields'. On the subsequent page, click on the 'Goods and Services' tab. Within the 'Goods and Services' section, choose the 'Goods' tab. Now, you can search for the relevant HSN chapter by entering the HSN code or the item's name. Then, click on 'Save and continue.' Complete the verification process and submit your amendments using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). GST Filings Made Simple! File your GST with Expert Guidance now!

Unlock everything about Form 27EQ and Tax Collected at Source (TCS) with our comprehensive guide. Stay on top of your tax responsibilities effortlessly! FORM 27EQ: Price List ಟಿಸಿಎಸ್ ರಿಟರ್ನ್ ಫಾರ್ಮ್ 27 ಇಕ್ಯೂ ನೀವು ಒಂದನ್ನು ಆರಿಸಿ ಸ್ಟ್ಯಾಂಡರ್ಡ್ TCS ಗಾಗಿ ಫಾರ್ಮ್ 27EQ ರೂ. 1499 ಈಗ ಪ್ರಾರಂಭಿಸಿ ಫಾರ್ಮ್ 27EQ FORM 27EQ: FAQ Understanding Tax Collected at Source (TCS) might feel a bit tricky initially, but don't worry—we're here to simplify it for you. In simple terms, TCS is like a tax collected by the seller from the buyer, and this amount is then handed over to the government. It's like the seller acting as a tax collector on behalf of the government. Now, let's explore the fundamental aspects of TCS and Form 27EQ together. Understanding Form 27EQ Form 27EQ is the document where all the nitty-gritty details about the Tax Collected at Source by the seller are recorded. This form holds vital details about the tax collected and forwarded to the central government. Sellers need to submit it every quarter, and it's crucial to stick to those submission deadlines. What is Tax Collected at Source? Simply put, TCS is the direct tax or income tax collected by the seller while selling a product at a specified price. It's a way for the government to ensure that taxes are paid promptly at the source, i.e., during the sale itself. The difference between TDS and TCS Form 27EQ isn't just for one group of people; it applies to both corporate and government collectors and deductors. These are the entities responsible for collecting and depositing TCS. Who Needs to File Form 27EQ for TCS Returns? Here are the types of organizations and individuals that must file Form 27EQ for TDS returns: Corporate collectors and deductors including Firms and LLPs Government collectors and deductors Individuals and HUF having turnover above 1 Cr. Specified Goods Subject to TCS TCS isn't applicable to all goods. It's collected on specific items, including: Alcoholic Liquor for human consumption Tendu leaves Timber obtained under a forest lease Timber obtained by any other means Other forest produce (excluding timber and tendu leaves) Scrap Minerals like coal, lignite, or iron ore Sale of goods when the consideration exceeds INR 50,00,000 during a Financial yea r Sale of Cars (New and Old) when the sale value is above INR 10,00,000 Details Needed for Form 27EQ Filling out Form 27EQ is relatively straightforward if you have the necessary information on hand: Collector/Seller: TAN (Tax Deduction and Collection Account Number), PAN (Permanent Account Number), Name, Address, and Contact Details. Responsible Person: Name, PAN, Address, and Contact Details. Challan: Challan serial number, BSR Code (Bank and Branch), TDS, Surcharge, and Education Cess. Deduction: Buyer's Name, PAN, Total purchase value, TCS amount collected and deposited. Sections of Form 27EQ The form is divided into sections for easy organization: Section 1: Contains details like TAN, PAN, financial year, and assessment year. Section 2: Collectors provide their information here. Section 3: Information about the person in charge of tax collection. Section 4: Tax collection and deposit details, including codes, amounts, and dates. Section 5: Taxpayer details and signatures. Due Dates for Form 27EQ Meeting deadlines is crucial when it comes to Form 27EQ. Below are the deadlines for each quarter: Q1 (April - June): On or before 15th July Q2 (July - September): On or before 15th October Q3 (October - December): On or before 15th January Q4 (January - March): On or before 15th May Check the Due Date Calendar for Income Tax and GST in India . How to Download Form 27EQ Downloading Form 27EQ is a breeze. Just follow these steps: Visit the NSDL official website . Navigate to the 'Downloads' tab on the Menu and choose 'E-TDS/E-TCS.' Select 'Quarterly Returns' and click 'Regular.' Find Form 27EQ, click to open it, and download or print as needed. Important Update: Kindly be aware that the deadline for filing TDS Returns in Form 26Q , 27Q & 27EQ for the first quarter of the financial year 2023-24 has been postponed to September 30, 2023, in accordance with the Income Tax Circular issued by the Central Board of Direct Taxes (CBDT). Penalties for Late Submission Filing Form 27EQ on time is crucial to avoid penalties. Late submission can result in: A late fee of Rs. 200 per day until filing, with the cumulative late fee not exceeding the TCS amount. Non-filing penalties range from Rs. 10,000 to Rs. 1,00,000, depending on the severity of the delay. To sum it up, Form 27EQ plays a crucial role in making sure taxes are collected and paid seamlessly. When sellers grasp the process and meet the deadlines, they not only sidestep penalties but also play a part in maintaining an efficient tax system . Form 27EQ is essential for TCS (Tax Collected at Source) compliance in India, primarily for the sale of goods. It is used to report and file TCS returns. The collection code for TCS on the sale of goods is specified within this form. Understanding the correct collection code is crucial when making payments and filing the 27EQ return. This form serves the purpose of recording TCS on goods and ensuring tax compliance. Be aware of the 27EQ TDS return due date to meet your obligations and avoid penalties. Form 27EQ plays a significant role in the TCS process, providing information on the total value of purchases subject to TCS. ಫಾರ್ಮ್ 27EQ ಅನ್ನು ಪಿಡಿಎಫ್ನಲ್ಲಿ ಡೌನ್ಲೋಡ್ ಮಾಡಿ

Discover India's TDS provisions & Form 26Q. Learn due dates, interest on TDS, and ensure tax compliance for seamless reporting. FORM 26Q: Price List ಟಿಡಿಎಸ್ ರಿಟರ್ನ್ ಫಾರ್ಮ್ 26 ಕ್ಯೂ ನೀವು ಒಂದನ್ನು ಆರಿಸಿ ಸ್ಟ್ಯಾಂಡರ್ಡ್ ಸಂಬಳವನ್ನು ಹೊರತುಪಡಿಸಿ ಕಡಿತಗಳ ಮೇಲೆ ಟಿಡಿಎಸ್ಗಾಗಿ ಫಾರ್ಮ್ 26 ಕ್ಯೂ ರೂ. 1499 ಈಗ ಪ್ರಾರಂಭಿಸಿ FORM 26Q: FAQ ಫಾರ್ಮ್ 26 ಕ್ಯೂ ಕಡಿತಗೊಳಿಸುವವನಿಗೆ ಕಡಿತಗೊಳಿಸುವವನು ಮಾಡಿದ ಅನೇಕ ಪಾವತಿಗಳಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ ಟಿಡಿಎಸ್ ಅನ್ನು ಕಡಿತಗೊಳಿಸಬೇಕು. ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆಯ ಸೆಕ್ಷನ್ 193 ಮತ್ತು 194 ಈ ಪಾವತಿಗಳಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ ಟಿಡಿಎಸ್ ಕಡಿತ ನಿಬಂಧನೆಗಳನ್ನು ಸೂಚಿಸುತ್ತದೆ. ಈ ಪಾವತಿಗಳಲ್ಲಿ ಇವು ಸೇರಿವೆ: (ಎ) ಆಸಕ್ತಿ (ಬಿ) ಬಾಡಿಗೆ (ಸಿ) ಆಯೋಗ (ಡಿ) ಒಪ್ಪಂದದ ಪಾವತಿಗಳು ಇತ್ಯಾದಿ. ಕಡಿತಗೊಳಿಸಿದ ಟಿಡಿಎಸ್ ಅನ್ನು ಸರ್ಕಾರದಲ್ಲಿ ಪಾವತಿಸಬೇಕಾಗುತ್ತದೆ. ಮಾಸಿಕ ಆಧಾರದ ಮೇಲೆ ಟಿಡಿಎಸ್ ಚಲನ್ ಮೂಲಕ ಖಾತೆ. ಚಲನ್ ಮೂಲಕ ಟಿಡಿಎಸ್ ಪಾವತಿ ಮಾಡಿದ ನಂತರ, ಕಳೆಯುವವರು ಟಿಡಿಎಸ್ ಫಾರ್ಮ್ 26 ಕ್ಯೂನಲ್ಲಿ ರಿಟರ್ನ್ ಸಲ್ಲಿಸಬೇಕು. ಇದು ಬಡ್ಡಿ, ಬಾಡಿಗೆ, ಆಯೋಗ, ಒಪ್ಪಂದ ಇತ್ಯಾದಿಗಳಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ ಕಡಿತಗೊಳಿಸುವವರಿಗೆ ನಿವಾಸ ಕಡಿತಗೊಳಿಸುವವನು ಮಾಡುವ ಎಲ್ಲಾ ಪಾವತಿಗಳಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ ಟಿಡಿಎಸ್ನ ತ್ರೈಮಾಸಿಕ ಆದಾಯವಾಗಿದೆ. ಈ ಫಾರ್ಮ್ ಅನ್ನು ತ್ರೈಮಾಸಿಕದ ಅಂತ್ಯದಿಂದ ಒಂದು ತಿಂಗಳೊಳಗೆ ಪ್ರತಿ ತ್ರೈಮಾಸಿಕದಲ್ಲಿ ಸಲ್ಲಿಸಬೇಕು. ಆದಾಗ್ಯೂ, ಮಾರ್ಚ್ ಅಂತ್ಯದ ತ್ರೈಮಾಸಿಕದಲ್ಲಿ, ಈ ಫಾರ್ಮ್ ಅನ್ನು ಮೇ 31 ರವರೆಗೆ ಸಲ್ಲಿಸಬಹುದು. ಫಾರ್ಮ್ ಅನ್ನು ಸಲ್ಲಿಸಿದ ನಂತರ, ಅದನ್ನು ಟಿಡಿಎಸ್ ಸಿಪಿಸಿ ಪೋರ್ಟಲ್ ಮೂಲಕ ಸಂಸ್ಕರಿಸಲಾಗುತ್ತದೆ. ಫಾರ್ಮ್ 16 ಎ ಅಂದರೆ ಟಿಡಿಎಸ್ ಪ್ರಮಾಣಪತ್ರಗಳನ್ನು 26 ಕ್ಯೂ ಆನ್ಲೈನ್ನಲ್ಲಿ ಸಲ್ಲಿಸಿದ ದಿನಾಂಕದಿಂದ 15 ದಿನಗಳಲ್ಲಿ ಟಿಡಿಎಸ್ ಸಿಪಿಸಿ ಪೋರ್ಟಲ್ನಲ್ಲಿ ಲಭ್ಯವಾಗಲಿದೆ. Major Sections Covered The Indian Income Tax Act provides TDS deduction provisions for various types of payments, ensuring accurate deduction and remittance as follows: 1. Section 193 - Interest on Securities • TDS Rate: 10% • Example: Interest on Government Bonds 2. Section 194 - Dividends • TDS Rate: 10% • Example: Dividends from XYZ Company 3. Section 194A - Interest other than Interest on Securities • TDS Rate: 10% • Example: Interest on Fixed Deposits 4. Section 194B - Winnings from Lotteries and Puzzles • TDS Rate: 30% • Example: Lottery Prize Winnings 5. Section 194C - Payments to Contractors/sub-contractors against works contract • TDS Rate: 1% to 2% • Example: Payment to Construction Contractors 6. Section 194D - Commission from Insurance • TDS Rate: 2% • Example: Commission to Insurance Agents 7. Section 194DA - Payments in respect of Life Insurance Policy • TDS Rate: 5% • Example: Payouts from Life Insurance Policies 8. Section 194EE - Payments in respect of deposits under National Saving Schemes etc. • TDS Rate: 20% • Example: Interest on National Saving Certificates 9. Section 194F - Payments on the repurchase of units of Mutual Fund or UTI schemes • TDS Rate: 20% • Example: Income from Mutual Fund Repurchases 10. Section 194G - Commission etc. on sale of lottery tickets • TDS Rate: 5% • Example: Commission on Lottery Ticket Sales 11. Section 194H - Commission or Brokerage • TDS Rate: 2% • Example: Brokerage Commissions 12. Section 194I - Rent • TDS Rate: 10% • Example: Rental Income 13. Section 194J - Fees for Professional or Technical Services • TDS Rate: 10% • Example: Fees for Professional Services 14. Section 194K - Income in respect of Units • TDS Rate: 10% • Example: Income from Investments in Units 15. Section 194LA - Payment of compensation on acquisition of certain immovable property • TDS Rate: 10% • Example: Property Acquisition Compensation 16. Section 194LBA - Certain incomes from units of Business Trust • TDS Rate: 10% • Example: Income from Business Trust Units 17. Section 194LBB - Income in respect of units of Investment Fund • TDS Rate: 30% • Example: Income from Investment Fund Units 18. Section 194LBC - Income in respect of investment in Securitization Trust • TDS Rate: 25% • Example: Income from Securitization Trust Investments These sections act as the compass for deductors, guiding them to ensure precise TDS deductions. Compliance with TDS provisions is not just a legal obligation ; it's a fundamental aspect of responsible financial management. To meet compliance requirements effectively, let's dive into Form 26Q, the quarterly return that serves as a crucial tool for deductors. What is F orm 26Q? Form 26Q is the lifeline for resident deductors. It's a comprehensive document that encapsulates an array of payments governed by different sections of the Income Tax Act , including several Annexures, each with its purpose: Annexure I - Details of TDS deducted and deposited in the bank. Annexure I-A - Details of the deductor's challan. Annexure II - Details of deductees (individuals or businesses from whom TDS is deducted). Annexure IIA - Breakup of TDS deducted on payments other than salary. Annexure III - Summary of TDS deducted on interest, dividends, and other sums. Navigating the TDS Calendar: Due Dates Ma tter Form 26Q is a quarterly ritual, and the due dates are tied to the respective quarters of the fiscal year. • April-June quarter: Due date - 31st July. • July-September quarter: Due date - 31st October. • October-December quarter: Due date - 31st January. • January-March quarter: Due date - 31st May. Meeting these deadlines is imperative for deductors to avoid penalties and late fees. Interest on TDS: Balancing the Financial Equation Interest becomes a significant factor in cases of non-deduction or non-payment of TDS: • Interest for non-deduction of TDS : A penalty of 1% per month accrues from the due date of deduction to the actual date of deduction. • Interest for non-payment of TDS: A steeper penalty of 1.5% per month applies if TDS is deducted but not remitted promptly. The Sting of Late Fees Late fees can take a toll if Form 26Q isn't filed within the stipulated due date. • Late fee: Rs. 200 per day. • Maximum late fee: The total TDS amount for which Form 26Q is to be filed. Avoid late fees by prioritizing the timely filing of Form 26Q by filing electronically on the Tax Information Network (TIN) website. Stay compliant and optimize your tax journey. Form 26Q Filing Guide with Example Here's a step-by-step guide on how to fill out Form 26Q: Step 1: Deductor's Details Fill in Deductor's Name, Address, and TAN. Mention the Financial Year. Step 2: Challan Info (Annexure I-A) Include BSR code, Challan serial, and deposit details. Step 3: Deductee Info (Annexure II) Provide PAN, Name, and Address of Deductees. Specify TDS amount and date for each. Step 4: TDS Breakdown (Annexure IIA) Detail payment type, Income Tax section, and TDS rates. Input payment amount and TDS deducted. Step 5: TDS Summary (Annexure III) Summarize TDS deductions on interest, dividends, and more. Include total TDS amounts. Example: Let's say you are a company (deductor) that has deducted TDS from interest payments to individuals and businesses (deductees) during the financial year 2022-23. You have deposited the TDS in a bank using challan number 123456 on June 30, 2023. XYZ Ltd. deducts TDS on interest payments in FY 2022-23, depositing Rs. 50,000 via Challan 123456 on June 30, 2023. Deductor Details (Header) Name of Deductor : XYZ Ltd. Address : 123 Main Street, City TAN :ABCDE1234F Financial Year :2022-23 Challan Details (Annexure I-A) BSR Code :12345678 Challan Serial Number :123456 Challan Tender Date :30/06/2023 Total Amount Deposited : Rs. 50,000 Deductee Details (Annexure II) PAN : Name ABUPC1234E John Smith Doe AEDFG5678H ABC Corporation Breakup of TDS (Annexure IIA) Nature of Payment Section Interest on FD 194A Rent 194I Summary of TDS Deductions (Annexure III) Total TDS Deducted on Interest Rs. 2,500 Total TDS Deducted on Rent Rs. 2,000 Total TDS Deducted (Overall) Rs. 4,500 ಪಿಡಿಎಫ್ನಲ್ಲಿ ಫಾರ್ಮ್ 26 ಕ್ಯೂ ಫಾರ್ಮ್ 26q ಡೌನ್ಲೋಡ್ Form 26Q is a crucial document for TDS (Tax Deducted at Source) compliance in India. It is used to report and file TDS returns by entities deducting tax on payments made to vendors or employees. To download Form 26Q, visit the official income tax website and access the form. Ensure timely filing as per the due date to avoid penalties. This form is essential for maintaining income tax records and complying with Section 194 of the Income Tax Act.

Use our HRA exemption calculator to simplify your tax planning. Determine your HRA exemption calculation benefits easily today. HRA ವಿನಾಯಿತಿ ಕ್ಯಾಲ್ಕುಲೇಟರ್ Step 1 of 2 Step 2 of 2 ದಯವಿಟ್ಟು ವಾರ್ಷಿಕ ಅಂಕಿಗಳನ್ನು ನಮೂದಿಸಿ. ನಾನು ದೆಹಲಿ, ಮುಂಬೈ, ಕೋಲ್ಕತ್ತಾ ಅಥವಾ ಚೆನ್ನೈನಲ್ಲಿ ವಾಸಿಸುತ್ತಿದ್ದೇನೆ ಲೆಕ್ಕಾಚಾರ HRA Exemption Calculator The House Rent Allowance (HRA) is a vital component of employees' salary structures, providing financial relief for those who incur rental expenses. It's a part of the salary that's specifically meant to cover the cost of renting a home. But do you know about HRA exemption under the Income Tax Act? You can use it to save on taxes! Here’s how it works. What Is an HRA Calculator? However, not the entire HRA amount is tax-free, but you can use our HRA calculator to determine the exempt portion. Here’s how you can use it. As it is clearly visible, our HRA exemption calculator is pretty straightforward to use. All you need to do is enter the following information. HRA received Basic Salary Rent Paid Specify whether you live in a metropolitan city. Let’s understand this more with an example. Suppose Naina works in a company named XYZ, located in Jaipur. Here, her Monthly salary is ₹ 800000 Dearness Allowance is ₹ 70000 p.m, and Actual HRA is ₹ 25000 p.m. Monthly Rent ₹ 20000 The Exempt HRA will be least of the following : (a) 40% of Basic Salary + DA (b) Actual HRA (c) Excess of Rent paid over 10% of Basic Salary + DA Here : Salary = base salary + DA = (80000+70000) * 12 = INR 20,40,000 HRA paid monthly is INR 25,000 or INR 3,00,000 per year. Rent is INR 20,000 per month or INR 2,40,000 per year. She lives in a non-metropolis city, so (a) 40% of Salary (Basic + DA): 40% of INR 20,40,000 = INR 8,16,000 (b) Actual HRA is 3,00,000 p.a. (c) Excess of Rent paid over 10% of Salary will be Rent paid - 10% of Salary (Basic + DA): INR 2,40,000 - INR 2,04,000 = INR 36,000. Thus, Naina is eligible for a tax deduction of INR 36,000 based on HRA. Get Experts Help & Maximize Your Tax Benefits Today! How Much HRA is Tax Exempted? The whole amount of HRA is not tax-exempt and depends on the three factors below. Actual HRA Received: This is the total amount of HRA you receive from your employer as part of your salary. 50% of Salary (for individuals living in metro cities) or 40% of Salary (for those living in non-metro cities): This is a standard percentage of your basic salary (including dearness allowance, if any). Rent Paid minus 10% of Salary: The actual rent you pay for your accommodation minus 10% of your basic salary. Required Documents For Claiming HRA? The documents below are required to claim HRA. Original rent receipts with details such as the landlord's name, address, and contact information. PAN (Permanent Account Number) details of the landlord if the annual rent paid exceeds Rs. 1,00,000. Copy of the rental agreement signed between the tenant and the landlord. Advantages of Using HRA Calculator Our calculator accurately calculates the part of your rent allowance that you don't have to pay taxes on. It's quick, easy, designed for everyone, and makes no errors. This helps you plan your finances better, knowing how much you can save in taxes. Frequently Asked Questions (FAQs) 1.What Is an HRA exemption calculator? The HRA exemption calculator helps individuals estimate the House Rent Allowance (HRA) exemption they can claim while filing their income tax returns. It considers your salary, HRA received, actual rent paid, and the city of residence to calculate the HRA exemption. 2.Can taxpayers claim HRA and 80GG simultaneously? No, taxpayers are not allowed to claim HRA and 80GG simultaneously. 3.Who is eligible for HRA exemption? Salaried individuals who live in rented properties and get HRA as part of their salary are eligible for HRA exemption. 4.What are the limits of HRA exemption? The three limits of HRA exemption include, (least of them) Actual HRA received 50% of the salary for employees living in metro cities or 40% for non-metro cities. Annual rent paid reduced by 10% of salary. 5.Can HRA be claimed along with home loan deductions? Yes, claiming both House Rent Allowance and home loan deductions simultaneously is possible. 6.Can the individuals working independently or running their own businesses claim HRA? House Rent Allowance is a benefit given by employers to employees to cover their rental expenses. However, self-employed individuals who work for themselves and do not receive a salary from an employer can not claim HRA because they are not in an employer-employee relationship. In simple terms, it is designed as a salary component for employees who incur rental expenses. 7.Is it possible to get HRA benefits when I live in a city different from my workplace? Absolutely! You are eligible to claim House Rent Allowance (HRA) even if you reside in a different city than where you work, as long as you are paying rent for your accommodation.

Find the easiest way to track your income tax refund status with our comprehensive guide. ನಿಮ್ಮ ಆದಾಯ ತೆರಿಗೆ ಮರುಪಾವತಿ ಸ್ಥಿತಿಯನ್ನು ಹೇಗೆ ಪರಿಶೀಲಿಸುವುದು What is Income Tax Refund? ನಿಮ್ಮ ಐಟಿ ರಿಟರ್ನ್ ಅನ್ನು ನೀವು ಸ್ವಯಂ ಮೂಲಕ ಅಥವಾ ಯಾವುದೇ ಏಜೆನ್ಸಿಗಳ ಮೂಲಕ ಅಥವಾ ಸಿಎಗಳ ಮೂಲಕ ಸಲ್ಲಿಸಿರಬಹುದು ಆದರೆ ಅನೇಕ ಬಾರಿ, ನಿಮ್ಮ ಖಾತೆಯಲ್ಲಿ ಅಥವಾ ಅಂತಹುದೇ ಸಮಸ್ಯೆಗಳಲ್ಲಿ ಮರುಪಾವತಿಯನ್ನು ಏಕೆ ಜಮಾ ಮಾಡಲಾಗಿಲ್ಲ ಎಂದು ನೀವು ಆಶ್ಚರ್ಯ ಪಡಬಹುದು. ಕಳೆದ ಹಲವು ಸಹಾಯಕ ಸಂಸ್ಥೆಗಳ ನಿಮ್ಮ ಆದಾಯ ತೆರಿಗೆ ಮರುಪಾವತಿಯ ಆನ್ಲೈನ್ ಪರಿಶೀಲನೆಯ ಸೌಲಭ್ಯವನ್ನು ಆದಾಯ ತೆರಿಗೆ ಇಲಾಖೆ ಒದಗಿಸಿದೆ. www.tin-nsdl.com ವೆಬ್ಸೈಟ್ಗೆ ಭೇಟಿ ನೀಡುವ ಮೂಲಕ ಆನ್ಲೈನ್ನಲ್ಲಿ ವರ್ಷಗಳು. ನಿಮ್ಮ ಐಟಿ ಮರುಪಾವತಿಗೆ ಏನಾಯಿತು ಎಂಬುದರ ಕುರಿತು ವಿವರವಾದ ಮಾಹಿತಿಯನ್ನು ಇಲ್ಲಿ ನೀವು ಪಡೆಯುತ್ತೀರಿ, ಅಂದರೆ ನಿಮ್ಮ ಖಾತೆಗೆ ಕ್ರೆಡಿಟ್ ದಿನಾಂಕ, ಯಾವುದೇ ಬಾಕಿ ಇರುವ ಬೇಡಿಕೆಗೆ ವಿರುದ್ಧವಾಗಿ ಅದನ್ನು ಸರಿಹೊಂದಿಸಲಾಗಿದೆಯೇ. ಆದಾಗ್ಯೂ ಯಾವುದೇ ವಿವರಗಳು ಲಭ್ಯವಿಲ್ಲದಿದ್ದರೆ, ಇದರರ್ಥ ನಿಮ್ಮ ರಿಟರ್ನ್ ಅನ್ನು ಇನ್ನೂ ಪ್ರಕ್ರಿಯೆಗೊಳಿಸಲಾಗಿಲ್ಲ ಅಥವಾ ಅವುಗಳು ನಿಮ್ಮ ಪ್ರಕ್ರಿಯೆಯಲ್ಲಿ ಕೆಲವು ಸಮಸ್ಯೆಗಳಾಗಿವೆ. ಅಂತಹ ಸಂದರ್ಭದಲ್ಲಿ, ನೀವು ಅದನ್ನು ಇಫೈಲಿಂಗ್ ಸೈಟ್ ಅಂದರೆ www ಗೆ ಭೇಟಿ ನೀಡಬೇಕಾಗುತ್ತದೆ. incometaxindiaefiling .gov.in, ನಿಮ್ಮ ಖಾತೆಗೆ ಲಾಗಿನ್ ಮಾಡಿ ಮತ್ತು ನಿಮ್ಮ ರಿಟರ್ನ್ ಪ್ರಕ್ರಿಯೆಯ ಸ್ಥಿತಿಯನ್ನು ನೋಡಿ. ನಿಮ್ಮ ಐಟಿ ಮರುಪಾವತಿಯ ಸ್ಥಿತಿಯನ್ನು ಪರಿಶೀಲಿಸಲು When Are You Eligible To Claim An Income Tax Refund? Excess TDS Deducted Employers deduct taxes according to the documents, such as proofs for investments like 8 0C or medical insurance premiums . In any case, if the employee can't furnish proof by the financial year's end, the employer might deduct higher taxes. Further, according to their eligibility, the employee can claim the benefits later by filing the IT return, such as ITR-1 , ITR-2 , etc, and seek a refund of the excess taxes paid. Income Below Taxable Bracket Individuals with income less than the taxable threshold (e.g., less than Rs 5 lakh) may not be required to pay taxes. Yet, their taxes got deducted. So they can seek a refund on the excess tax deducted. Excess Advance Tax Paid If the advance tax paid on self-assessment exceeds the actual tax liability for the financial year, taxpayers can claim a refund while filing their Income Tax Return (ITR). Doubly Taxed Income (DTAA) Entities earning taxable income in more than one country due to being a citizen of one country and receiving income from another may claim a tax refund. Double Taxation Avoidance Agreements (DTAA) allow non-residents to claim a refund if their income is taxable in multiple countries. Excess TDS on Interest Income Banks may deduct TDS on interest accrued from FDs or bonds if it exceeds the specified limit in the Income Tax Act. Taxpayers can claim a refund if excess TDS is deducted. All the instances mentioned above are subjective, so seeking advice from a professional tax expert from Karr Tax is suggested to ensure compliance with tax laws and guidelines to facilitate a smooth refund process. How To Claim An Income Tax Refund? To initiate the process of claiming an income tax refund, the taxpayer needs to file their Income Tax Return (ITR) . The department will consider the ITR for refund processing only if it is verified through online modes or by sending a signed copy of ITR-V through offline means. Have you filed your Income tax return to claim a refund? If not, get started with Karr Ta x's user-friendly platform. Want to save on taxes? Get it touch with our tax professionals to know the strategies! How To Check IT Refund Status? Once the refund is processed, you can check the refund status in the following ways. The Income Tax E-filing Portal Follow the below steps sequentially. Step 1.) Visit the official Income Tax portal website and log in to the account using your PAN and password. Step 2.) Go to the “services” section, select "Know your Refund status’ and choose Assessment Year. Step 3.) Here, you can check the refund status of refund determined after 31st March,2023. For Refunds issued prior to this date, you have to follow below mentioned process. The TIN NSDL Portal Here are the steps to check IT refund status via the TIN NSDL Portal. Step 1.) Visit the official TIN NSDL Portal , and you will see a page shown in the image Step 2.) Enter your PAN number, assessment year, and fill in the captcha. Then, click “Proceed.” Once done, you will get all the details of your TDS refund status. Here is a list of some common terminologies for various income tax refund statuses. Refund Paid: Your income tax refund has been successfully transferred to your bank account. No Demand, No Refund: This status indicates that the tax amount deducted is accurate and the income tax department does not owe you any refund. Demand Determined: Your demand for a refund has been rejected, and the department's calculation suggests that you need to pay additional tax. ITR Proceeds Determined and Sent to Refund Banker: It implies that your income tax refund has been processed, and the amount has been sent to the refund banker for further processing. Refund Failure: The IT department has issued the refund, but it was not processed due to bank detail errors. Rectification Proceeded On, No Demand, No Refund: The income tax department has proceeded with rectifying your return, and there is neither a demand for additional payment nor a refund owed. Rectification Proceeded, Demand Determined: The rectified income tax refund request has been accepted, but the demand for additional tax payment has been determined. This amount needs to be paid within 30 days of the notice. Frequently Asked Questions (FAQs) 1.If my refund status displays “Refund Failure,” can I apply for that again? You can raise a “Refund Reissue” request under the ‘Services’ tab and add the bank account number where you want the credited refund. It will only be processed if the bank account is pre-validated. 2.I have changed my bank account number and want to change this in IT return. How to do this? If you need to update your bank account number in your income tax return, it is typically applicable in cases of refund failure. Where your IT Return has been processed, a refund was generated, but you have yet to receive it. To change the bank account number under such circumstances, follow these steps: Log in to the official income tax website. Navigate to 'Services' and select 'Refund Reissue.' Create a refund reissue request, specifying the updated bank account details where you want the refund to be credited. Ensure the new bank account is pre-validated, as the refund will only be credited to pre-validated accounts. Submit the refund reissue request. 3.How to check my income tax refund status online? You can check your IT return refund status online in two ways. By the Income Tax E-filing Portal By the TIN NSDL Portal 4.Is IT refund taxable? No, income tax refunds are not taxable as they are the return of excess income tax a taxpayer has paid to the government throughout the year. Since the refund is essentially the return of your own money that you overpaid in taxes, it is not treated as new income. Therefore, it is not subject to additional taxation. 5.Some of my personal details have changed. How can I update the address, email ID, and mobile number I provided in my Income Tax Return? To update your contact information, log in to the income tax e-filing website and navigate to 'My Profile.' Click 'Edit Contact' and enter your new address, email ID, or mobile number. Once you submit the changes, your updated contact details will be reflected in your profile and automatically sent to the Central Processing Center (CPC) for updating in your income tax return. 6.What is the meaning of the term “Restricted Refund”? Restricted refund refers to the error that arises due to the inconsistency between your PAN and bank account number. 7.Is there any compensation for a delayed income tax refund? In the case of a delayed income tax refund, you are entitled to receive compensation. You will be eligible for an interest payment of 0.5% per month or part of the month on the amount that was due to you. This interest accrues from the 1st of April of the assessment year and continues until the date when your refund is granted. 8.What could be the reasons for delayed income tax refunds? There can be several reasons behind this situation. Processing Status Your Income Tax Return might still need to be processed. Inspect the status by logging into the income tax e-filing website. No Refund Determined Your income tax return might have been processed, but the Income Tax Department has determined that no refund is applicable in your case. Refund Not Credited Your income tax return could have been processed with a refund, but it has yet to be credited to your account. Ensure that you have pre-validated your bank account. ಇಲ್ಲಿ ಕ್ಲಿಕ್ ಮಾಡಿ

Learn about the essentials of TDS Form 27Q for smooth tax deduction. Get insights on deadlines, procedures, and compliance with Karr Tax. FORM 27Q: Price List ಟಿಡಿಎಸ್ ರಿಟರ್ನ್ ಫಾರ್ಮ್ 27 ಕ್ಯೂ ನೀವು ಒಂದನ್ನು ಆರಿಸಿ ಸ್ಟ್ಯಾಂಡರ್ಡ್ ಅನಿವಾಸಿಗಳಿಗೆ ಪಾವತಿ ಕುರಿತು ಟಿಡಿಎಸ್ ರೂ. 1499 ಈಗ ಪ್ರಾರಂಭಿಸಿ FORM 27Q: FAQ TDS Form 27Q- “Reporting TDS on Payments to NRIs” ಟಿಡಿಎಸ್ ರಿಟರ್ನ್ ಫಾರ್ಮ್ 27 ಕೆ ಆನ್ಲೈನ್ ಎನ್ನುವುದು ಟಿಡಿಎಸ್ ರಿಟರ್ನ್ ಆಗಿದ್ದು, ಅನಿವಾಸಿ ಭಾರತೀಯರಿಗೆ (ಎನ್ಆರ್ಐ) ಮಾಡಿದ ಪಾವತಿಗಳ ಮೇಲೆ ಕಡಿತಗೊಳಿಸಲಾದ ಮೂಲದಲ್ಲಿ (ಟಿಡಿಎಸ್) ತೆರಿಗೆಯನ್ನು ಕಡಿತಗೊಳಿಸಲಾಗುತ್ತದೆ. ಅನಿವಾಸಿಗಳಿಗೆ ಮಾಡಿದ ಪಾವತಿಗಳಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ, ಅವರಿಗೆ ಪಾವತಿಸುವ ಎಲ್ಲಾ ಮೊತ್ತಗಳಿಗೆ ಸಂಬಂಧಿಸಿದಂತೆ ಟಿಡಿಎಸ್ ಅನ್ನು ಕಡಿತಗೊಳಿಸಬೇಕಾಗುತ್ತದೆ. ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆಯು ಸೆಕ್ಷನ್ 195 ಅನ್ನು ಸೂಚಿಸುತ್ತದೆ, ಅದರ ಪ್ರಕಾರ ಅನಿವಾಸಿಗಳಿಗೆ ಮಾಡಿದ ಪಾವತಿಗಳ ಮೇಲೆ ಟಿಡಿಎಸ್ ಕಡಿತಗೊಳಿಸಬೇಕಾಗುತ್ತದೆ. ಈ ಫಾರ್ಮ್ ಅನ್ನು ತ್ರೈಮಾಸಿಕ ಆಧಾರದ ಮೇಲೆ ನಿಗದಿತ ದಿನಾಂಕದಂದು ಅಥವಾ ಮೊದಲು ಒದಗಿಸಬೇಕಾಗುತ್ತದೆ. ಎನ್ಆರ್ಐಗೆ ಕಡಿತಗೊಳಿಸಿದವರಿಂದ ಮಾಡಿದ ಪಾವತಿಗಳ ಮೇಲೆ ಕಡಿತಗೊಳಿಸಿದ ಟಿಡಿಎಸ್ ಮತ್ತು ಪಾವತಿಗಳನ್ನು ಇದು ಒಳಗೊಂಡಿದೆ. ಫೈಲಿಂಗ್ಗೆ ಅಗತ್ಯವಿರುವ ದಾಖಲೆಗಳು ಕಳೆಯುವವರ ವೈಯಕ್ತಿಕ ವಿವರಗಳಾದ TAN, ವಿಳಾಸ, ಮೊಬೈಲ್ ಸಂಖ್ಯೆ. , ಇಮೇಲ್ ಐಡಿ ಟಿಡಿಎಸ್ ಚಲನ್ ಕಡಿತದ ಪ್ಯಾನ್ ಕಡಿತಕ್ಕೆ ಪಾವತಿಸಿದ ವಿವರಗಳು ಅಂದರೆ ಬಡ್ಡಿ, ಬಾಡಿಗೆ, ಆಯೋಗ, ಒಪ್ಪಂದಗಳು ಇತ್ಯಾದಿ. ಫಾರ್ಮ್ 27Q ಅನ್ನು ಯಾರು ಸಲ್ಲಿಸಬೇಕು ಅನಿವಾಸಿ ಕಡಿತದ ಸಂದರ್ಭದಲ್ಲಿ TDS ಕಡಿತಗೊಳಿಸಲು ಅಗತ್ಯವಿರುವ ವ್ಯಕ್ತಿ, HUF, ಸಂಸ್ಥೆ, LLP, ಕಂಪನಿ ಇತ್ಯಾದಿಗಳಂತಹ ಯಾವುದೇ ಕಡಿತಗಾರರು ಕಡ್ಡಾಯವಾಗಿ ಅನಿವಾಸಿಯ TDS ಅನ್ನು ಕಡಿತಗೊಳಿಸಿದ ತ್ರೈಮಾಸಿಕಕ್ಕೆ ಫಾರ್ಮ್ 27Q ಅನ್ನು ಸಲ್ಲಿಸಬೇಕಾಗುತ್ತದೆ._cc781905- 5cde-3194-bb3b-136bad5cf58d_ ಫಾರ್ಮ್ 27Q ಅನ್ನು ಯಾರು ಸಲ್ಲಿಸಬೇಕು ಫಾರ್ಮ್ 27Q ಅನ್ನು ಸಲ್ಲಿಸಲು ಅಂತಿಮ ದಿನಾಂಕಗಳು Payer The payer refers to the individual, organization, or entity that pays the Non-Resident Indian (NRI). This entity is responsible for deducting TDS and filing Form 27Q with the tax authorities. Payee The payee receives payments from the payer. Its residential status is decided according to Section 6 of the Income Tax Act. Important Details Required For The Form 27Q From the Payer PAN Number Tan Number Contact details Name Address Financial Year Assessment Year Original statement or receipt number of the previously filed return in the same quarter. From the Payee Name Address Division Branch PAN Number E-mail ID Contact Details Assessment Year Challan Details Serial Number BSR Code Amount of EC (Education Cess) Amount of Surcharge Interest Amount Total Tax Deposit Tax Deposit Date Tax Deposit Method Collection Code Number of Cheque or Demand Draft Deduction Details Tax Collector Name PAN Number Deducted TDS Amount Amount Given To The Payee From the Payer PAN Number Tan Number Contact details Name Address Financial Year Assessment Year Original statement or receipt number of the previously filed return in the same quarter. From the Payee Name Address Division Branch PAN Number E-mail ID Contact Details Assessment Year Challan Details Serial Number BSR Code Amount of EC (Education Cess) Amount of Surcharge Interest Amount Total Tax Deposit Tax Deposit Date Tax Deposit Method Collection Code Number of Cheque or Demand Draft Deduction Details Tax Collector Name PAN Number Deducted TDS Amount Amount Given To The Payee Components of Form 27Q The three main components of Form 27Q include: Statistics of Voucher Deduction Details and Payment Details Let's explore each of these sections in detail. Statistics of Voucher Included Transactions These transactions are used for generating Form 27Q. Below are its details: Booking entries with or without TDS Deduction Advance Payment Handling Government Entity TDS Adjustments TDS Deduction Records Entries related to TDS Reversal Accounting TDS Deductions for Price Escalation and Reductions Excluded Transactions TDS deduction is not required for the below transactions. That’s why these are excluded while generating the Form 27Q. Purchase note Sales order Payment voucher Debit note Credit note Inventory vouchers Contra Payroll vouchers Optional vouchers Uncertain Transactions These transactions fall under the "Uncertain" category when they do not meet the criteria for either "Included" or "Excluded" categories. This typically happens due to insufficient information entered in the master or transaction records. Deduction Details This segment categorizes the deduction types for each included transaction. Deduction details are categorized as follows: Deduction at the Standard Rate Deduction at an Elevated Rate Lower taxable Expenses with reduced deduction Taxable expenses at a zero rate Transactions falling under the exemption limit Special cases with PAN exceptions Payment Details The payment details section includes information about TDS payments recorded in the most recent entries. These are relevant to the current TDS return filing period. Also, It lists only the payments relevant to the present period of TDS return filing . And excludes entries from other timeframes or entries unrelated to TDS payments. You'll find details of payments made for included and excluded transactions here. Under Section 271H of the Income Tax Act, no penalty will be charged if: The TDS (Tax Deducted at Source) is deposited to the government. The interest and fees for late filing (if applicable) are already deposited. If the return is filed within one year from the due date. Due Dates For Filing TDS Form 27Q The deadline to pay the TDS deducted (each month) falls on the seventh day of the subsequent month. However, this deadline is 30th April for March month. Due Date Chart TDS Form 27Q Quarter No. Quarter Period Due Date 1st Quarter April To June 31st July 2nd Quarter July To September 31st October 3rd Quarter October To December 31st January 4th Quarter January To March 31st May Penalties For Non-Compliance Late filing of Form 27Q (Penalty under Section 234E of the Income Tax Act, 1961) Minimum Penalty: Rs. 200 per day until the return filing. Maximum Penalty: The maximum penalty can be equal to the amount of TDS deducted. In simple terms, it can be as much as the total TDS amount that should have been deposited but was not, subject to a maximum limit. Non-filing of Form 27Q (Penalty under Section 271H of the Income Tax Act, 1961) Minimum Penalty: Rs. 10,000/- Maximum Penalty: Rs. 1,00,000/- TDS Deduction A penalty in the form of interest is levied on the taxpayer if the TDS is not deducted on time. This can amount to 1% per month or part of the month spent between the due date and the actual deduction date. Similarly, interest will be imposed at 1.5% monthly if the deducted TDS is not deposited on time. This interest is also calculated on any part of the month between the actual date of deduction and the actual date of deposit. TDS Certificate After filing the TDS returns, the payer must issue Form 16A or a TDS certificate to the non-resident. This TDS certificate must be handed over to the non-resident seller within a 15-day window from the last date of filing TDS returns for the respective quarter. Frequently Asked Questions (FAQs) What is Form 27Q? Form 27Q is a statement of deduction of tax under Section 200(3) of the Income Tax Act, 1961. It reports TDS deductions when payments are made to non-resident Indians (NRIs) and foreign entities. 2. Who is required to fill Form 27Q? Any entity that is deducting TDS from payments made to NRIs is required to file Form 27Q. 3. Is obtaining a Tax Deduction Account Number (TAN) mandatory to file Form 27Q? Yes, the deductor must obtain a TAN before filing Form 27Q. TDS can only be deducted or reported with a valid TAN. 4. What happens if the PAN is unavailable in Form 27Q? The tax deduction is generally done at a higher rate (approx 20%) when the PAN of the deductee is not provided. 5. Where can I find the Form 27Q and related guidelines? Its guidelines can be found on the official website of the Income Tax Department of India or through the NSDL and UTIITSL websites. Form 27Q is a crucial document for TDS (Tax Deducted at Source) compliance in India, especially for entities making payments to non-resident individuals or foreign companies. To file Form 27Q online, follow these steps: Visit the official income tax website and access the form. Fill in the necessary details, including PAN, payment information, and TDS amounts. Submit the form online, and remember to make the 27Q online payment through the specified channels. It's important to ensure accurate filing and timely payment to meet TDS obligations and avoid penalties. Form 27Q serves the purpose of reporting and filing TDS returns for such payments. Form 27Q is a vital component of TDS (Tax Deducted at Source) in India, particularly for payments to non-resident individuals or foreign companies. To file Form 27Q online, visit the official income tax website and fill in the required details, including PAN, payment information, and TDS amounts. Ensure accuracy in filling the 27Q form and make the TDS online payment through approved channels. Form 27Q is essential for reporting and filing TDS returns for these specific payments under the Income Tax Act. It is important to be aware of the 27Q TDS return due date to meet compliance requirements and avoid penalties. ಉಪಯುಕ್ತ ಕೊಂಡಿಗಳು ನಮ್ಮ ಲೇಖನವನ್ನು ಓದಿ "ಟಿಸಿಎಸ್ ಆನ್ ಸೇಲ್ ಆಫ್ ಗೂಡ್ಸ್ [ಸೆಕ್ಷನ್ 206 ಸಿ (1 ಹೆಚ್)] - 01 ನೇ ಅಕ್ಟೋಬರ್ .2020 ರಿಂದ ಹೊಸ ನಿಬಂಧನೆ ಜಾರಿಗೆ ನಿಮ್ಮ ಟಿಡಿಎಸ್ ರಿಟರ್ನ್ಸ್ ಫೈಲ್ ಮಾಡಿ ಈಗ ಇಲ್ಲಿ ಕ್ಲಿಕ್ ಮಾಡಿ! ಈಗ ಇಲ್ಲಿ ಕ್ಲಿಕ್ ಮಾಡಿ! ಪಿಡಿಎಫ್ನಲ್ಲಿ ಫಾರ್ಮ್ 27 ಕ್ಯೂ ಡೌನ್ಲೋಡ್ ಮಾಡಿ

You can get everything here about the ITR 1 form, from eligibility and applicability to online filing and income tax calculations. Download the latest ITR-1 form here and ensure accurate ITR-1 filing for your income tax return. ITR 1 Form Filing Online ITR 1 FORM [SAHAJ] FILINGS A.YR.2020-21 ನೀವು ಒಂದನ್ನು ಆರಿಸಿ ಫಾರ್ಮ್ 16 ಅನ್ನು ಮಾತ್ರ ಹೊಂದಿದ್ದೀರಾ ಮತ್ತು ಬೇರೆ ಆದಾಯವಿಲ್ಲವೇ? ಫಾರ್ಮ್ 16 ಅನ್ನು ಈಗ ಅಪ್ಲೋಡ್ ಮಾಡಿ! ₹499 Only Form 16 Takes 1-2 Days on average. ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started ಇತರ ಐಟಿಆರ್ -1 ಯೋಜನೆಗಳು ಆದಾಯವನ್ನು ಆಧರಿಸಿವೆ ITR - 1 Pricings ₹499 ITR - 1 Basic Income less than 5 Lacs ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started ₹599 ITR - 1 Standard Income between 5 to 10 Lacs ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started ₹999 ITR - 1 Premium Income more than 10 Lacs ✅ Expert Assisted ✅ Completely Secure ✅ Affordable Pricing Get Started ಐಟಿಆರ್ 1 ಎಂದರೇನು? ಆದಾಯ ತೆರಿಗೆ ರಿಟರ್ನ್ ಅಂದರೆ ಐಟಿಆರ್ ಅನ್ನು ಒಟ್ಟು ಒಟ್ಟು ಆದಾಯವನ್ನು ರೂ .250000 ಕ್ಕಿಂತ ಹೆಚ್ಚು ಹೊಂದಿರುವ ಯಾವುದೇ ವ್ಯಕ್ತಿ ಸಲ್ಲಿಸಬೇಕು ಯಾವುದೇ ಹಣಕಾಸು ವರ್ಷದಲ್ಲಿ. ಐಟಿಆರ್ 1 ಇಫೈಲಿಂಗ್ಗಾಗಿ, ಒಟ್ಟು ಒಟ್ಟು ಆದಾಯವನ್ನು ಪರಿಗಣಿಸಬೇಕೇ ಹೊರತು ಒಟ್ಟು ಆದಾಯವಲ್ಲ. ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆಯ VI ನೇ ಅಧ್ಯಾಯದ ಅಡಿಯಲ್ಲಿ ಕೆಲವು ಅರ್ಹವಾದ ಕಡಿತಗಳಿವೆ, ಉದಾಹರಣೆಗೆ ಕಡಿತ / ಯು 80 ಸಿ, 80 ಡಿ, 80 ಇ, 80 ಜಿ ಇತ್ಯಾದಿ. ಇವುಗಳನ್ನು ಒಟ್ಟು ಆದಾಯದಿಂದ ನಿವ್ವಳ ಆದಾಯ ಅಥವಾ ಒಟ್ಟು ಆದಾಯಕ್ಕೆ ಬರಲು ಕಡಿಮೆ ಮಾಡಲಾಗಿದೆ. ವರ್ಷದಲ್ಲಿ ಒಟ್ಟು ಆದಾಯವು 2.5 ಲಕ್ಷಕ್ಕಿಂತ ಕಡಿಮೆಯಿದ್ದರೂ ಸಹ, ಆದಾಯ ತೆರಿಗೆಯ VI ನೇ ಅಧ್ಯಾಯದ ಅಡಿಯಲ್ಲಿ ಕಡಿತದ ನಂತರ ಐಟಿಆರ್ ಫೈಲಿಂಗ್ ಕಡ್ಡಾಯವಾಗಿದೆ. ಉದಾಹರಣೆಗೆ, ಒಬ್ಬ ವ್ಯಕ್ತಿಯ ಒಟ್ಟು ಆದಾಯ ರೂ .3,50,000 ಆಗಿದ್ದರೆ ಮತ್ತು ಅಧ್ಯಾಯ ವಿಐಎ ಅಡಿಯಲ್ಲಿ ಅರ್ಹವಾದ ಕಡಿತಗಳು ರೂ. 100000, ವ್ಯಕ್ತಿಯ ನಿವ್ವಳ ಆದಾಯ ಕೇವಲ 250000 ರೂ. ಅವರ ಒಟ್ಟು ಒಟ್ಟು ಆದಾಯ ರೂ .250000 ಗಿಂತ ಹೆಚ್ಚಿರುವುದರಿಂದ ಅವರು ಇನ್ನೂ ಆದಾಯ ತೆರಿಗೆ ರಿಟರ್ನ್ ಸಲ್ಲಿಸಬೇಕಾಗುತ್ತದೆ. ITR - 1: FAQ Introduction to ITR-1 -What is ITR-1 ? Under Indian Income Tax laws, there are at present seven (7) ITRs prescribed for E-filing. The Income Tax Return filing is completely online and only E-filing of ITR is accepted now. There is no manual filing of ITR anymore.Click on the given chat button in the bottom right corner to fill out ITR 1 (Income Tax Return form) without any hassle. Efile ITR1 Income Tax Return For AY 2025-26 The Seven ITR prescribed for E-filing are based on Income Source and total income. The basic ITR is ITR-1 which is also known as Sahaj due to its simplicity. It is only 3 page ITR which is applicable for Resident Individuals (not being not-ordinarily residents) having total income upto Rs.50 lakhs only. The Income Source should be Salaries, one house property and other sources and also agriculture income upto Rs.5000 only. It is also not for any Individual who is a director in a company or is a shareholder of unlisted companies or where TDS has been deducted u/s 194N or if income tax is deferred under ESOP. ಐಟಿಆರ್ 1 ಅನ್ನು ಯಾರು ಸಲ್ಲಿಸಬಹುದು - ಅರ್ಹತೆ ಹಣಕಾಸಿನ ವರ್ಷದಲ್ಲಿ ಈ ಕೆಳಗಿನ ಮೂಲಗಳಿಂದ ರೂ .50 ಲಕ್ಷಕ್ಕಿಂತ ಕಡಿಮೆ ಆದಾಯ ಹೊಂದಿರುವ ವ್ಯಕ್ತಿಗಳು ಫಾರ್ಮ್ ಐಟಿಆರ್ -1 (ಸಾಹಜ್) ಸಲ್ಲಿಸಬೇಕು: ಸಂಬಳ / ಪಿಂಚಣಿ ಒಂದು ಮನೆ ಆಸ್ತಿ (ಯಾವ ಮನೆಯಲ್ಲಿ ಆ ಪ್ರಕರಣಗಳನ್ನು ಒಳಗೊಂಡಿಲ್ಲ ಆಸ್ತಿ ನಷ್ಟವನ್ನು ಮುಂದೆ ತರಲಾಗಿದೆ ಹಿಂದಿನ ವರ್ಷಗಳು): ಇತರ ಮೂಲಗಳು (ಆದರೆ ಗೆಲ್ಲುವುದರಿಂದ ಗಳಿಸಿದ ಆದಾಯವನ್ನು ಒಳಗೊಂಡಿಲ್ಲ ಲಾಟರಿ ಅಥವಾ ಓಟದ ಕುದುರೆಗಳು) ಕೃಷಿ ಆದಾಯ ರೂ. 5000 / - ಮಾತ್ರ ಐಟಿಆರ್ 1 ಅನ್ನು ಯಾರು ಸಲ್ಲಿಸಲಾಗುವುದಿಲ್ಲ - ಅನರ್ಹತೆ ಈ ಕೆಳಗಿನ ಸಂದರ್ಭಗಳಲ್ಲಿ ITR-1 ಫಾರ್ಮ್ ಅನ್ನು ಸಲ್ಲಿಸಲಾಗುವುದಿಲ್ಲ: ಆದಾಯ ರೂ. 50 ಲಕ್ಷ ಕೃಷಿ ಆದಾಯ ರೂ. 5,000 ಯಾವುದೇ ಬಂಡವಾಳ ಗಳಿಕೆ ಆದಾಯವಿದ್ದರೆ ವ್ಯಾಪಾರ ಅಥವಾ ವೃತ್ತಿಯಿಂದ ಆದಾಯವಿದ್ದರೆ ಒಂದಕ್ಕಿಂತ ಹೆಚ್ಚು ಮನೆ ಆಸ್ತಿಯಿಂದ ಆದಾಯವಿದ್ದರೆ ಒಬ್ಬ ವ್ಯಕ್ತಿಯು ಕಂಪನಿಯ ನಿರ್ದೇಶಕರಾಗಿದ್ದರೆ ಪಟ್ಟಿಮಾಡದ ಇಕ್ವಿಟಿ ಷೇರುಗಳಲ್ಲಿ ಯಾವುದೇ ಹೂಡಿಕೆ ಇದ್ದರೆ ಒಬ್ಬ ವ್ಯಕ್ತಿಯು ಆಸ್ತಿಯನ್ನು ಹೊಂದಿದ್ದರೆ ಅಥವಾ ಭಾರತದ ಹೊರಗೆ ಆರ್ಥಿಕ ಆಸಕ್ತಿಯನ್ನು ಹೊಂದಿದ್ದರೆ ಅಥವಾ ಭಾರತದ ಹೊರಗೆ ಇರುವ ಖಾತೆಯ ಸಹಿ ಪ್ರಾಧಿಕಾರವಾಗಿದ್ದರೆ ಒಬ್ಬ ವ್ಯಕ್ತಿಯು ಎನ್ಆರ್ಐ ಆಗಿದ್ದರೆ ಅಥವಾ ಸಾಮಾನ್ಯವಾಗಿ ವಾಸಿಸುತ್ತಿಲ್ಲ ಐಟಿಆರ್ -1 ಫೈಲಿಂಗ್ಗೆ ಅಗತ್ಯವಿರುವ ದಾಖಲೆಗಳು ಸಂಬಳ ಸ್ಲಿಪ್ಸ್ / ಸಂಬಳ ಪ್ರಮಾಣಪತ್ರ / ಫಾರ್ಮ್ -16 ಎಫ್ಡಿಆರ್ ಬಡ್ಡಿ / ಪೋಸ್ಟ್ ಆಫೀಸ್ ಆಸಕ್ತಿಯಂತಹ ಇತರ ಮೂಲಗಳಿಂದ ಬರುವ ಯಾವುದೇ ಆದಾಯದ ಪುರಾವೆ ಫಾರ್ಮ್ 16 ಎ - ಇತರ ಮೂಲಗಳಿಂದ ಬರುವ ಆದಾಯದ ಮೇಲೆ ಯಾವುದೇ ಟಿಡಿಎಸ್ ಕಡಿತಗೊಳಿಸಿದ್ದರೆ ತೆರಿಗೆ ಉಳಿತಾಯ ಹೂಡಿಕೆ ಪುರಾವೆಗಳಾದ ಎಲ್ಐಸಿ, ಪಿಪಿಎಫ್, ಪಿಎಫ್, ಇಎಲ್ಎಸ್ಎಸ್, ಟ್ಯೂಷನ್ ಶುಲ್ಕಗಳು ಇತ್ಯಾದಿ. ಸೆಕ್ಷನ್ 80 ಡಿ ಯಿಂದ 80 ಯು ಅಡಿಯಲ್ಲಿ ಕಡಿತಗಳು ಯಾವುದಾದರೂ ಇದ್ದರೆ ಬ್ಯಾಂಕ್ / ಇನ್ನಾವುದೇ ಸಂಸ್ಥೆಯಿಂದ ಗೃಹ ಸಾಲ ಹೇಳಿಕೆ ಆಧಾರ್ ಸಂಖ್ಯೆ ಪ್ಯಾನ್ ಸಂಖ್ಯೆ ಐಟಿಆರ್ -1 ಅನ್ನು ಆನ್ಲೈನ್ನಲ್ಲಿ ಸಲ್ಲಿಸುವ ವಿಧಾನಗಳು ಐಟಿಆರ್ -1 ಆನ್ಲೈನ್ ಫಾರ್ಮ್ ಅನ್ನು ನೇರವಾಗಿ ಐಟಿಆರ್ -1 ಆನ್ಲೈನ್ ಫಾರ್ಮ್ ಅನ್ನು ಭರ್ತಿ ಮಾಡುವ ಮೂಲಕ ಮತ್ತು ಅದನ್ನು ಪೋರ್ಟಲ್ನಲ್ಲಿ ಅಪ್ಲೋಡ್ ಮಾಡುವ ಮೂಲಕ ಆನ್ಲೈನ್ನಲ್ಲಿ ಆದಾಯ ತೆರಿಗೆ ಇಲಾಖೆಯ ಆನ್ಲೈನ್ ಪೋರ್ಟಲ್ನಲ್ಲಿ ಸಲ್ಲಿಸಬಹುದು. ಎಕ್ಸ್ಎಂಎಲ್ ಫೈಲ್ ಅನ್ನು ಪೋರ್ಟಲ್ನಲ್ಲಿ ಅಪ್ಲೋಡ್ ಮಾಡುವ ಮೂಲಕವೂ ಇದನ್ನು ಸಲ್ಲಿಸಬಹುದು. ಎಕ್ಸ್ಎಂಎಲ್ ಫೈಲ್ ಅನ್ನು ಅಪ್ಲೋಡ್ ಮಾಡಿದ ನಂತರ ಅದನ್ನು ಇ-ವೆರಿಫೈ ಮಾಡಬೇಕಾಗುತ್ತದೆ. ಪರಿಶೀಲನಾ ಮೋಡ್ ವಿದ್ಯುನ್ಮಾನವಾಗಿರಬಹುದು ಅಥವಾ ಅದನ್ನು ಅಂಚೆ ಮೂಲಕ ಸಿಪಿಸಿ, ಬಾಂಗ್ಲೂರಿಗೆ ಕಳುಹಿಸುವ ಮೂಲಕ ಆಗಿರಬಹುದು. ಆನ್ಲೈನ್ನಲ್ಲಿ ಸಲ್ಲಿಸಲಾದ ಐಟಿಆರ್ -1 ಅನ್ನು ಪರಿಶೀಲಿಸುವ ಎರಡು ವಿಧಾನಗಳಿವೆ. ಮೊದಲನೆಯದು ಇ-ವೆರಿಫೈ ಮೂಲಕ ಆಧಾರ್ ಒಟಿಪಿ, ಬ್ಯಾಂಕ್ ಅಕೌಂಟ್ ಮತ್ತು ಡಿಮ್ಯಾಂಟ್ ಅಕೌಂಟ್ ಇ-ಒಟಿಪಿ ಮೂಲಕ. ಐಟಿಆರ್ 1 ಅನ್ನು ಇ-ಪರಿಶೀಲಿಸುವುದು ಹೇಗೆ ಇಲ್ಲಿ ಕ್ಲಿಕ್ ಮಾಡಿ ಇತರ ವಿಧಾನವೆಂದರೆ ಐಟಿಆರ್ -1 ಅನ್ನು ಆನ್ಲೈನ್ನಲ್ಲಿ ಸಲ್ಲಿಸಿದ ನಂತರ ರಚಿತವಾದ ಸ್ವೀಕೃತಿಗೆ ಭೌತಿಕವಾಗಿ ಸಹಿ ಮಾಡುವುದು ಮತ್ತು ಅದನ್ನು ಸಲ್ಲಿಸಿದ 120 ದಿನಗಳಲ್ಲಿ ಪೋಸ್ಟ್ ಮೂಲಕ ಸಿಪಿಸಿ-ಬಾಂಗ್ಲೂರಿಗೆ ಕಳುಹಿಸುವುದು. 80 ವರ್ಷಕ್ಕಿಂತ ಮೇಲ್ಪಟ್ಟ ಹಿರಿಯ ನಾಗರಿಕರಿಗೆ ಆನ್ಲೈನ್ ಐಟಿಆರ್ -1 ಅನ್ನು ಸಲ್ಲಿಸುವುದರಿಂದ ವಿನಾಯಿತಿ ನೀಡಲಾಗಿದೆ, ಅಂದರೆ ಅವರು ಆಯಾ ಆದಾಯ ತೆರಿಗೆ ಇಲಾಖೆಗಳಲ್ಲಿ ಪೇಪರ್ ಮೋಡ್ ಮೂಲಕ ಅದನ್ನು ಸಲ್ಲಿಸಬಹುದು. ಇತರರಿಗೆ, ಆನ್ಲೈನ್ ಫೈಲಿಂಗ್ ಕಡ್ಡಾಯವಾಗಿದೆ. ಐಟಿಆರ್ -1 ಫಾರ್ಮ್ ಡೌನ್ಲೋಡ್ Old Tax Regime vs. New Tax Regime Old Vs. New (For Asst. Yr. 2025-26) The E-filing for the Asstt. Yr.2025-26 is starting soon. Let us understand the Old tax regime and new tax regime and what is the procedure to adopt the same. Old Tax Regime : For the Asstt. Yr.2025-26, the default tax regime is New Tax regime. i.e. you will have to adopt and choose Old tax regime if you want to be taxed as per that regime. Under the Old tax regime, all the deductions such as standard deductions, deductions from house property, and deductions under chapter VIA of the Incom e Tax Act such as 80C, 80D, 80E, 80G, etc. will be available. However no such deductions will be there under New Tax regme except for few. The Tax slab under the Old tax regime will be as under : Income Range Tax Rate Upto Rs. 2.5 lacs Nil Rs. 2.5 lacs to 5 lacs 5% Rs. 5 Lacs to 10 Lacs 20% Above 10 Lacs 30% Plus there will be surcharges etc. as per the Act. New Tax Regime From Asstt. Yr. 2025-26, there is a complete change in Tax Regimes. All taxpayers will be under New Tax Regime by default. i.e. they will have to choose old regime if they want to opt that. Otherwise by default, they will be under new tax regime and will file the ITR under that regime only. Under the New tax regime, the tax slabs and rate of tax are different. However, there are no deductions available such as HRA, deductions from House property such as interest on loans, deductions under chapter VIA etc. i.e. tax will have to be paid on total income without deductions. From Asstt. Yr. 2025-26, the Tax slab under the New tax regime is as under : Above Rs. 15 lacs 30% Rs. 12 lacs to Rs. 15 lacs 20% Rs. 10 lacs to Rs. 12 lacs 15% Rs. 7 lacs to Rs. 10 lacs 10% Rs. 3 lacs to Rs. 7 lacs 5% Upto Rs.3 lacs Nil Plus there will be surcharges etc. as per the Act. Which is Better: Old or New Tax Regime? The decision to choose the old tax regime or the new tax regime depends on whether you have investments under Chapter VIA and other deductions such as house property interest etc. The same is also based on the fact as how much is your total income. The calculations have to be done under both regimes and then it can be decided as to which scheme is better. You can connect to our tax experts to help make this decision. Which Regime is suitable for you? For Salaried & other Income taxpayers, the option to choose old tax regime is available at the time of filing of ITR and in the ITR form only the option can be exercised. The option can be changed year to year i.e. it can be switched from old to new and vice versa every year depending on the benefits. However, in the case of taxpayers having a business income, the option has to be exercised before filing ITR through the separate filing of Form 10IE. The option once exercised can be changed once only. Also the option has to be exercised before the due date of filing of ITR otherwise the same will not be valid. What is Form 10IE ? Is it mandatory to file form 10IE for salaried employees? No. Form 10IE for Salaried Employees is not required to be filed. There is an option in ITR-1 to select old tax regime 2. Is Form 10IE to be filed every year? No. Form 10IE is to be filed for taxpayers having business income only and that too once when they choose to opt old tax regime from A.Yr. 2025-26 and then the option can be continued unless the same has to be withdrawn once only. One important thing to note here is that the filing of Form 10IE should be done before the due date of filing of Income tax return i.e. 31st July in case of non-audited cases and 31st Oct. in case of audited cases. If the option is exercised after the original due date of filing of ITR, the same will not be granted and the tax will be levied under the new tax regime only. Income Tax Return Form 1 Here we will discuss the details required to be filled in ITR-1 form. PART-A - GENERAL INFORMATION Part A of the ITR-1 contains some general information such as Name, PAN, Date of birth, Mobile No. , Email ID, Aadhar No., type of filing, nature of Employment, whether the filing id original or revised, whether the filing is u/s 139 i.e. on time or belated etc. Also it asks whether you are opting for New Tax Regime u/s 115BAC. ITR 1 Nature of Employment is the most important here. PART B - GROSS TOTAL INCOME Part B consists of Income details in respect of Salaries, one house property and income from other sources. Only basic informations are required to be entered and no detailed information is needed.It does not ask for Employer details, details of House Property addresses etc. Simply the Income details are to be added. PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME Part C consists of all the deductions claimed from the Gross Total Income. Here also the amount of deductions such as 80C, 80D, 80G etc. has to be filled and no further details are asked. Here Exempt Income (if any) has to be filled also. PART D -COMPUTATION OF TAX PAYABLE Here, the total tax payable and the Rebates and relief under 87A and 89 are to be filled. It also contains columns for Interest u/s 234A , B & C and also late fee payable u/s 234E. The total taxes paid coloumn is pre-filled and the net tax payable/refund is auto calculated. PART - E OTHER INFORMATION Under PART E, the details of all the bank accounts maintained by the taxpayer has to be provided (excluding the dormant accounts). Out of the all bank accounts, one bank account has to be nominated for Refund (if any). SCHEDULE IT - DETAILS OF ADVANCE AND SELF ASSESSMENT TAX In this Schedule the details of Tax challan paid by way of Advance Tax and Self Assessment Tax has to be filled up. SCHEDULE TDS - DETAILS OF TDS/TCS AS PER FORM 26AS Here, the complete details of TDS/TCS as per Form 26AS /27D has to be filled up. VERIFICATION The last part is verification which has to be done either through digital signature or other modes such as Aadhaar OTP etc. If no such modes are available, then the filed ITR has to be physically signed and send to CPC-Bangluru within 30 days of e-filing. ಸಂಬಳದ ಬಗ್ಗೆ ಹೆಚ್ಚು ತಿಳಿಯಿರಿ ಸಂಬಳದ ಆದಾಯದ ಬಗ್ಗೆ ಸಂಬಳದ ಸಂಬಂಧಿತ ಆದಾಯ ತೆರಿಗೆಯ ಎಲ್ಲಾ ಸಂಬಂಧಿತ ನಿಬಂಧನೆಗಳು ಬರಿಯ ಕಾಯಿದೆ ಮತ್ತು ಅದರ ವಿವರವಾದ ವಿವರಣೆ ಇನ್ನಷ್ಟು ತಿಳಿಯಿರಿ HRA ಮನೆ ಬಾಡಿಗೆ ಭತ್ಯೆ ಒಂದು ಪ್ರಮುಖ ಭತ್ಯೆಯಾಗಿದ್ದು, ಬಾಡಿಗೆ ಪಾವತಿಸುವ ಸಂಬಳದ ನೌಕರರಿಂದ ವಿನಾಯಿತಿ ಪಡೆಯಬಹುದು. ಈ ಎಲ್ಲದರ ಬಗ್ಗೆ ಇಲ್ಲಿ - ಇನ್ನಷ್ಟು ತಿಳಿಯಿರಿ ಪ್ರಮಾಣಿತ ಕಡಿತಗಳು ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆ, 1961 ರ ಸೆಕ್ಷನ್ 16 ರ ಪ್ರಕಾರ, ಸಂಬಳದ ಆದಾಯದಿಂದ ಮೂರು ವಿಧದ ಕಡಿತಗಳನ್ನು ಅನುಮತಿಸಲಾಗಿದ್ದು ಅದು ಸ್ಟ್ಯಾಂಡರ್ಡ್ ಡಿಡಕ್ಷನ್ಸ್ ಅಡಿಯಲ್ಲಿ ಬರುತ್ತದೆ. ಇನ್ನಷ್ಟು ತಿಳಿಯಿರಿ ರಜೆ ಸಂಬಳದ ತೆರಿಗೆ ನಿವೃತ್ತಿ ಸಮಯದಲ್ಲಿ ರಜೆ ಎನ್ಕಾಶ್ಮೆಂಟ್ ತೆರಿಗೆ ವಿಧಿಸಬಹುದು - ಇನ್ನಷ್ಟು ತಿಳಿದುಕೊಳ್ಳಲು ಬಯಸುವಿರಾ? - ಇದನ್ನು ಓದು ಇನ್ನಷ್ಟು ತಿಳಿಯಿರಿ ನಮೂನೆ 16 ಪ್ರತಿಯೊಬ್ಬ ಉದ್ಯೋಗದಾತನು ಹಣಕಾಸು ವರ್ಷದ ಕೊನೆಯಲ್ಲಿ ಸಂಬಳದ ಟಿಡಿಎಸ್ ರಿಟರ್ನ್ ಸಲ್ಲಿಸಬೇಕು ಮತ್ತು ಮೂಲದಲ್ಲಿ ಟಿಡಿಎಸ್ ಕಡಿತಗೊಳಿಸಿದ ಪ್ರತಿಯೊಬ್ಬ ಉದ್ಯೋಗಿಗೆ ನಮೂನೆ 16 ಅನ್ನು ಒದಗಿಸಬೇಕು. ಇನ್ನಷ್ಟು ತಿಳಿಯಿರಿ ಸಂಬಳ ಬಾಕಿ ಪರಿಹಾರ ಸಂಬಳ ಪಡೆಯುವ ಉದ್ಯೋಗಿಗಳು ವಿವಿಧ ವರ್ಷಗಳಿಗೆ ಸಂಬಂಧಿಸಿದ ಬಾಕಿ ಪಡೆಯುವುದು ಸಾಮಾನ್ಯವಾಗಿದೆ. ಬಾಕಿ ನಿರ್ದಿಷ್ಟ ವರ್ಷದಲ್ಲಿ ಹೆಚ್ಚುವರಿ ತೆರಿಗೆ ಹೊರೆ ಹಾಕುತ್ತದೆ. ಆದಾಯ ತೆರಿಗೆಯ 89/ಬಾಕಿ ಪರಿಹಾರವನ್ನು ಹೇಗೆ ಪಡೆಯುವುದು - ತಿಳಿಯೋಣ ಇನ್ನಷ್ಟು ತಿಳಿಯಿರಿ ಗ್ರಾಚ್ಯುಟಿ ತೆರಿಗೆ ವಿಧಿಸುವಿಕೆ ಗ್ರಾಚ್ಯುಟಿ ಎನ್ನುವುದು ಒಂದು ಉದ್ಯೋಗಿಗೆ ನೀಡಲಾಗುವ ಒಟ್ಟು ಮೊತ್ತವಾಗಿದ್ದು, ಆತ/ಅವಳು ಸಂಸ್ಥೆಯಲ್ಲಿ 5 ವರ್ಷಗಳ ಸೇವೆಯನ್ನು ಪೂರ್ಣಗೊಳಿಸಿದಾಗ ಪಾವತಿಸಬೇಕಾಗುತ್ತದೆ ... ಇನ್ನಷ್ಟು ತಿಳಿಯಿರಿ ಈಗ ನೀವು ITR - 1 ಅನ್ನು ಫೈಲ್ ಮಾಡಿ! ನೀವು ಸಂಬಳ ಪಡೆದಿದ್ದೀರಾ? ತೆರಿಗೆ ತಜ್ಞರ ಸಹಾಯದಿಂದ ಸಂಬಳಕ್ಕಾಗಿ ನಿಮ್ಮ ITR - 1 ಅನ್ನು ಫೈಲ್ ಮಾಡಿ! ಈಗ ಫೈಲ್ ಮಾಡಿ Steps to File Nil ITR without Form 16 Filing a Nil Income Tax Return (ITR) without Form 16 is a simple process. Here are the steps: Visit the Income Tax e-Filing Portal: Go to the official Income Tax Department's e-filing portal (https://www.incometax.gov.in/) . Login or Register: If you're a registered user, log in with your credentials. If not, you'll need to register and create an account. Choose the Appropriate ITR Form: Select the relevant salaried employee ITR form for your income source. In most cases, individuals with only salary income can use ITR1 (Sahaj). Fill in Personal Information: Enter your personal details such as name, PAN (Permanent Account Number), date of birth, and contact information. Declare Nil Income : In the income details section, declare your income as zero or nil for the assessment year you're filing for. Ensure that you accurately report all income sources, including any exempt income if applicable. Claim Deductions (if any): If you have eligible deductions under Section 80C, 80D, or other sections, you can claim them even if your income is nil. Verify the Information: Carefully review all the information you've entered to ensure its accuracy. Submit Your ITR: After confirming that you have no tax liability, submit your Nil ITR. Choose Verification Method: Select your preferred method of verification. You can use Aadhaar OTP, net banking, or send a physical copy of the ITR-V to the Centralized Processing Center (CPC) in Bangalore for manual verification. Acknowledgment Receipt: After successful submission, you'll receive an acknowledgment receipt (ITR-V). If you opted for physical verification, print and sign this receipt. Complete Verification (if applicable): If you choose physical verification, sign the printed ITR-V and send it to the CPC within 120 days of e-filing. The address is mentioned on the ITR-V. Confirmation: Once your ITR is successfully verified, you will receive an acknowledgment from the Income Tax Department. Your Nil ITR is now filed. Filing a Nil ITR is essential even if you have no taxable income, as it helps maintain compliance with tax regulations and can be useful for various financial transactions and proof of income in the future. Frequently asked questions Which ITR is best for me? Determining the best ITR (Income Tax Return) form for you depends on your specific financial situation. Here are some general guidelines: ITR 1 (Sahaj): If you have income from salary, one house property, and other sources like interest income or agricultural income (up to Rs. 5,000), ITR1 is suitable for you. ITR 2: If you have income from multiple sources, own multiple properties, or have capital gains, ITR 2 may be more appropriate. It's a comprehensive form for individuals and HUFs with more complex financial situations. ITR 3: If you are a business owner, partner in a firm, or have income from a profession, ITR 3 is designed for you. It covers income from business or profession and other sources. ITR 4 (Sugam): Small business owners, professionals, or freelancers with presumptive income can use ITR 4 . It simplifies the taxation process for those eligible. ITR 5: Partnerships and LLPs (Limited Liability Partnerships) should use ITR 5 to report their income and financial details. ITR 6: Companies that are not claiming exemptions under Section 11 should file ITR 6 . ITR 7: This form is for entities such as trusts, political parties, and educational institutions that need to file income tax returns. Is Karr Tax safe? Yes! Definetely! We are! 1. Your Data is yours! So, it is never given to anyone else than our safe team 2. The payment method is fully secured and managed by India's No. 1 payment gateway: Razorpay! 3. Our website is 100% SSL secured. No Hackers, No worries! Who will file my IT return? Your ITR is filed by Tax Experts who have more than 20 years of experience! What is Form 16? Every Salaried Employee whose total income after all eligible deductions under income tax act exceeds the maximum amount not chargeable to tax is required to get their tax deducted from their employers as per their eligible tax slabs. Thus the employer has to deduct tax at source from income of every employee whose total income is chargeable to tax and has to deposit the TDS so deducted into the Govt. Account. Every Employer has to file TDS return of salary at the end of the Financial year and has to provide the Form 16 to every employee whose TDS has been deducted at Source. What is ITR 1? ITR 1, or Income Tax Return 1, is a tax return form in India used by individual taxpayers to report their income, including salary, and file their income tax returns with the Income Tax Department. It is commonly known as the Sahaj form and is applicable to salaried individuals with income up to a certain threshold. How to Fill ITR Online? To fill ITR online, follow these steps: Visit the official Income Tax Department website. Register or log in to your account. Select the appropriate ITR form (e.g., ITR 1). Fill in your income details, deductions, and other required information. Verify the data and submit your return. Generate and save the acknowledgment for future reference. Still confused about how to file ITR 1 online? If you have not understood clearly about filing ITR 1 online then you can chat by clicking on the button in the bottom right. How to Understand the Nature of Employment in ITR? Understanding the nature of employment in ITR involves categorizing your source of income correctly. For salaried employees, this typically falls under the "Salary" head. Ensure you accurately report details about your employer, income earned, allowances, and deductions while filling out the ITR form. Is Form 10IE Mandatory for Salaried Employees? No, Form 10IE is not mandatory for all salaried employees but itr 1 for salaried employees is must. Form 10IE is used to choose old tax regime [from A.Yr.2024-25] but the same is mandatory for business income taxpayers only. For salaried, there is an option to switch the new and old tax regimes in ITR-1 itself and there is no need of filing Form 10IE seperately. ವಿಡಿಯೋ-ಐಟಿಆರ್ -1 ಫೈಲಿಂಗ್ ಗೈಡ್

Every person liable to deduct TDS is required to get TAN. This page describes all about TAN and how to get the same. ✨ MagiccTax by KarrTax Reminding clients about due dates is a challenging task. Magicc Tax automates it for you. Get Started for Free ✅ Free 14-Day Trial. No Credit Card required. Login Built by Tax Experts. Built for Tax Experts. Get Started 🪄 Send Automated email and message to your clients, 3 Days before every due date Email Template SMS Template Hi {{ClientName}}, This is a reminder from {{CAName}}, your Chartered Accountant / Tax Professional, that your tax due date is approaching in just 3 days. Due Date: {{DueDate}} Due Date Description: {{DueDateDescription}} Please submit the relevant documents. Remember, timely filing is key to avoiding penalties and late fees. Ignore if already filed. Sincerely, {{CAName}} {{FirmName}} Email - {{email}} Mobile Number - {{mobile}} P.S. You are receiving this email because your chartered accountant/tax professional has scheduled it for you. The Due Date for {{DueDateDescription}} is on {{DueDate}}. Please check your email for more info. Sent by your CA through OITF. By Tax Experts For Tax Experts ✨ Manage your clients at one place, without long spreadsheets Get Started 🔐 Top-Notch Security At Karr Tax, we understand the importance of protecting your data. We take every precaution to ensure your information is safe and secure. We never sell or share your client's data with any third-party companies. We use industry-standard security measures to protect your data from unauthorized access, disclosure, alteration, or destruction. We also have a strict data privacy policy that outlines how we collect, use, and protect your information. When you choose Karr Tax, you can rest assured that your client data is in safe hands. Get Started Frequently Asked Questions How to use our platform? Frequently asked questions General1 General2 General3 General4 General5 General6 General7 ಕಾಂಪ್-ಕೆಂಬ್ಲಿ9 ಕೆ General9 General Getting Started and Using Magicc Tax Privacy and Security Technical Accounts and Billing Additional FAQs ಯಾವ ITR ನನಗೆ ಉತ್ತಮವಾಗಿದೆ? ಇಲ್ಲಿ ಸಣ್ಣ ರಸಪ್ರಶ್ನೆಯನ್ನು ತೆಗೆದುಕೊಳ್ಳುವ ಮೂಲಕ ನಿಮಗೆ ಯಾವ ITR ಉತ್ತಮವಾಗಿದೆ ಎಂದು ತಿಳಿಯಬಹುದು ➡ ಇಲ್ಲದಿದ್ದರೆ, ಈ ವಿಷಯದ ಕುರಿತು ನಮ್ಮ ಲೇಖನವನ್ನು ನೀವು ಓದಬಹುದು ಇಲ್ಲಿ ಆನ್ಲೈನ್ ಇಂಡಿಯಾ ತೆರಿಗೆ ಫೈಲಿಂಗ್ಗಳು ಸುರಕ್ಷಿತವೇ? ಹೌದು! ಖಂಡಿತವಾಗಿ! ನಾವು! 1. ನಿಮ್ಮ ಡೇಟಾ ನಿಮ್ಮದಾಗಿದೆ! ಆದ್ದರಿಂದ, ಇದನ್ನು ನಮ್ಮ ಸುರಕ್ಷಿತ ತಂಡ 2. ಪಾವತಿ ವಿಧಾನವನ್ನು ಸಂಪೂರ್ಣವಾಗಿ ಸುರಕ್ಷಿತಗೊಳಿಸಲಾಗಿದೆ ಮತ್ತು ಭಾರತದ ನಂ. 1 ಪಾವತಿ ಗೇಟ್ವೇ ಮೂಲಕ ನಿರ್ವಹಿಸಲಾಗಿದೆ: Razorpay! 3. ನಮ್ಮ ವೆಬ್ಸೈಟ್ 100% SSL ಸುರಕ್ಷಿತವಾಗಿದೆ. ಹ್ಯಾಕರ್ಗಳಿಲ್ಲ, ಚಿಂತಿಸಬೇಡಿ! ನನ್ನ ಐಟಿ ರಿಟರ್ನ್ ಅನ್ನು ಯಾರು ಸಲ್ಲಿಸುತ್ತಾರೆ? ನಿಮ್ಮ ITR ಅನ್ನು 20 ವರ್ಷಗಳ ಅನುಭವ ಹೊಂದಿರುವ ತೆರಿಗೆ ತಜ್ಞರು ಸಲ್ಲಿಸಿದ್ದಾರೆ! ಫಾರ್ಮ್ 16 ಎಂದರೇನು? ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆಯ ಅಡಿಯಲ್ಲಿ ಎಲ್ಲಾ ಅರ್ಹವಾದ ಕಡಿತಗಳ ನಂತರ ಅವರ ಒಟ್ಟು ಆದಾಯವು ತೆರಿಗೆಗೆ ವಿಧಿಸಲಾಗದ ಗರಿಷ್ಠ ಮೊತ್ತವನ್ನು ಮೀರುವ ಪ್ರತಿಯೊಬ್ಬ ಸಂಬಳದ ಉದ್ಯೋಗಿಯು ಅವರ ಅರ್ಹ ತೆರಿಗೆ ಸ್ಲ್ಯಾಬ್ಗಳ ಪ್ರಕಾರ ಅವರ ತೆರಿಗೆಯನ್ನು ಅವರ ಉದ್ಯೋಗದಾತರಿಂದ ಕಡಿತಗೊಳಿಸಬೇಕಾಗುತ್ತದೆ. ಹೀಗಾಗಿ ಉದ್ಯೋಗದಾತನು ತೆರಿಗೆಗೆ ವಿಧಿಸಬಹುದಾದ ಒಟ್ಟು ಆದಾಯವನ್ನು ಹೊಂದಿರುವ ಪ್ರತಿಯೊಬ್ಬ ಉದ್ಯೋಗಿಯ ಆದಾಯದಿಂದ ಮೂಲದಲ್ಲಿ ತೆರಿಗೆಯನ್ನು ಕಡಿತಗೊಳಿಸಬೇಕು ಮತ್ತು ಸರ್ಕಾರಕ್ಕೆ ಕಡಿತಗೊಳಿಸಲಾದ TDS ಅನ್ನು ಠೇವಣಿ ಮಾಡಬೇಕಾಗುತ್ತದೆ. ಖಾತೆ. ಪ್ರತಿ ಉದ್ಯೋಗದಾತರು ಹಣಕಾಸು ವರ್ಷದ ಕೊನೆಯಲ್ಲಿ ಸಂಬಳದ TDS ರಿಟರ್ನ್ ಅನ್ನು ಸಲ್ಲಿಸಬೇಕು ಮತ್ತು TDS ಅನ್ನು ಮೂಲದಲ್ಲಿ ಕಡಿತಗೊಳಿಸಿರುವ ಪ್ರತಿಯೊಬ್ಬ ಉದ್ಯೋಗಿಗೆ ಫಾರ್ಮ್ 16 ಅನ್ನು ಒದಗಿಸಬೇಕು. ಹೆಚ್ಚಿನ ವಿವರಗಳಿಗಾಗಿ ಇದನ್ನು ಪರಿಶೀಲಿಸಿ ➡ What are you waiting for? MagiccTax - A Product built by Tax Professionals like you, for Tax Professionals like you. We are the only solution to your problem of reminding clients before every due date. Get Started FAQ

E-way bill is a document that is required to be carried by the transporter of goods when the value of the consignment exceeds Rs.50000. Learn Everything about Electronic Way Bill here. E-Way Bill under GST Contents What is E-way Bill Who is required to Generate E-Way Bill? What type of Goods require E-Way Bill? E-Way Bill Format and Process Validity Period of E-way bill? Cancellation or updation of E-way Bill When E-Way Bill is not required? Different State Limits for Generation of E-Way Bill Acts and Ruls of CGST regarding E-Way Bill Forms of E-Way Bill What is an E-way Bill ? What is E-way Bill E-way bill is a document which is required to be carried by transportor of goods when the value of consignment is exceeding Rs.50000. E-way bill needs to be generated by Registered person or transportor of goods when the value of consignment is above Rs.50000. E-way bill is generated from the e-way bill portal of GST either by the registered person or by the transportor before the movement of goods starts. Section 68 of the GST Act requires that govt. may prescribe a document which needs to be carried by person in charge of conveyance for transporting goods beyond a certain limit. Rule 138 of the GST Act has prescribed E-way bill as that document which was referred in Section 68 of the Act. The e-way bill, a crucial document for transporting goods, follows a specific format outlined by the GST regime. This digital document must accompany the transportation of goods valued above a specified threshold, ensuring compliance with GST regulations. For specialized cargo like over-dimensional cargo, which exceeds standard dimensions, including the appropriate details in the e-way bill becomes essential. Over-dimensional cargo's inclusion in the e-way bill pertains to specifying its unique characteristics, ensuring accurate documentation and compliance while transporting such goods. Who is required to generate E-way bill ? Who is required to Generate E-Way Bill? E-way bill is required to be generated by : 1. Registered Person 2. Transporter of Goods here either registered person or transporter can generate E-way bill. Before generation of E-way bill, both the Registered Person as well as transporter needs to be registered at E-way bill portal of GST. 3. Any other Unregistered person can also enroll on the E-way bill portal of GST and generate E-way bill for his/her own use. What type of Goods require E-way Bill generation? What type of Goods require E-Way Bill? E-way bill is required for movement of goods exceeding Rs.50000 in a conveyance or vehicle for the following type of goods : 1. Any sale of Goods 2. For any other reasons i.e. goods send on consignment, branch transfers, sales return etc. 3. In case of any inward supply from an Unregistered dealer However, there are two other circumstances prescribed wherein E-way bill is mandatory even if the value of goods is less than Rs.50,000 : 1. When there is Inter-state movement of Goods by Principal to Job-worker 2. When there is Inter-state transport of Handicraft goods by a dealer who is not required to be registered i.e. Exempt from Registration E-way bill Format and Process E-Way Bill Format and Process E-way Bill (EWB-01) consists of two parts : Part A & Part B Part - A : Part A Consists of details of Supplier and Receipient and the details of Invoice, dispatch etc. Part B : In Part B, the transporter details and the vehicle details will be available Since an E-way bill can be generated by a Registered person as well as a transporter of goods, Part - A and Part - B can be filled either by a Registered person or the Transporter. It is also possible that the registered person fills Part - A and the transporter fills Part B before the actual movement of goods. It is also possible that the transporter is transporting multiple consignments in a single vehicle. In that case, the transporter can generate a single consolidated E-way bill (EWB-02) in which the details of all single E-way bills can be provided. Validity Period of E-way Bill Validity Period of E-way bill? There is a validity period of each E-way bill generated on the e-way bill portal. The same is as under : Description of Vehicle Kms. i.e. Distance Validity of E-way bill Normal Vehicles upto 200 Kms. 1 day Normal Vehicles for additional 200 Kms. or part Additional 1 day Over Dimensional Vehicles Upto 20 Kms. 1 day Over Dimensional Vehicles for additional 20 Kms. or part Additional 1 day Cancellation or updation of E-way Bill E-Way Bill Expired What To Do? Understanding the e-way bill format is pivotal, especially regarding its validity for transportation. The e-way bill's validity typically extends to a distance of 200 kilometers, beyond which a new e-way bill is required. This ensures that the transportation process complies with GST regulations and that the goods being transported are appropriately documented throughout their journey. Consignment sales under GST require proper documentation, often involving the generation of an e-way bill through the designated e-way bill portal. Adhering to the specific format of the e-way bill and using the online platform for its generation ensures compliance and accuracy in documenting goods transported via courier services under GST regulations. Cancellation or updation of E-way bills E-way bill once generated can't be modified or edited. However, there is an option to update PART B of the same. But if the E-way bill has been generated with any wrong/false information, the same can be cancelled. The E-way bill can be cancelled within 24 hours of generation only. However there is an option with the recipient to reject the E-way bill within 72 hours of generation. When E-Way bill is not required? When E-Way Bill is not required? In the following cases/situations, generation of E-Way bill is not required : 1. When the value of goods transported is less than Rs.50,000 except in case of interstate transfer of handicraft goods and goods sent by Principal to Jobworker 2. When the mode of transport is non-motored vehicle 3. When the goods are transported under custom seal or supervision 4. When the goods are being transported in rail either by Central Government, State Government or local authority 5. When goods are transported through customs ports, airports, air cargo complexes, and land customs stations to ICD or CFS for custom clearance. 6. When goods are transported by the Ministry of Defence 7. When goods are transported to or from Nepal or Bhutan 8. When goods fall under the category of non-supply of goods under Schedule III of CGST Act. 9. Part B of E-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the state only. Different State Limits for Generation of E-way Bills Different State Limits for Generation of E-Way Bill The above provisions for generating E-way bills are based on CGST Act and rules . However various state government has provided relief in generation of E-way bills for goods transported within that state in terms of basic exemption limit or in respect of certain specific goods /items. For Example, in Tamil Nadu and Rajasthan, the limit of Rs.50000 has been increased to Rs.1 lakh for generation of E-way bill within the state. Please check the respective State GST website for updates in this regard. Acts and Ruls of CGST regarding E-Way Bill Relevant Act and Rules of CGST regarding E-Way Bill E-way bill system has come into force as per Section 68 of the CGST Act which reads as under : Section 68. Inspection of goods in movement - (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed . (3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods. To give effect to above Section, CGST rules has introduced rule 138 which reads as under : Rule 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill. (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01 , electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment: Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24 , the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Government of India, Ministry of Finance, Notification No 56/2018-Central Tax , dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time.] Explanation 2 . - For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01 . (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01 : Provided that where the goods are transported by railways, the railways shall not deliver the goods unless thee-way bill required under these rules is produced at the time of delivery. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01 : Provided that the registered person or, the transporter may, at his option, generate and carry the e-waybill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of up to fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01 . Explanation 1 . - For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2 . - The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. (5) Where the goods are transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01 , or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01 : Provided that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e-way bill. (5A) The consignor or the recipient, who has furnished the information in Part A of FORM GST EWB-01 , or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB -01 for further movement of the consignment: Provided that after the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01 ,the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall Not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has Not generated the e-way bill in FORMGST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except incase of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1 : Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01 , he shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-waybill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B : Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01 . (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table: - Sl. No Distance Validity period (1) 1. Up to 3[200 km.] One day in cases other than Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship] 2. For every 3[200 km.] or part thereof thereafter One additional day in cases other than Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship] 3. Upto 20 km One day in case of Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship] 4. For every 20 km. or part thereof thereafter One additional day in case of Over Dimensional Cargo 4[or multimodal shipment in which at least one leg involves transport by ship]: Provided that the Commissioner may, on the recommendations of the Council, by Notification, extend the validity period of an e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part B of FORM GST EWB-01 , if required. 4[Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.] Explanation 1. - For the purposes of this rule, the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way bill. Explanation 2. - For the purposes of this rule, the expression "Over Dimensional Cargo" shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act,1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does Not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a Non-motorised conveyance; (c) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are Notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory; (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to Notification No 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as No supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a custom sport, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal; (i) where the goods being transported are transit cargo from or to Nepal or Bhutan; (j) where the goods being transported are exempt from tax under Notification No 7/2017-Central Tax(Rate) , dated 28th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and Notification No 26/2017 Central Tax(Rate) , dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3 , Sub-section (i), vide number G.S.R 1181(E)dated the 21st September, 2017 as amended from time to time; (k) any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee; (l) where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail; (m) where empty cargo containers are being transported; and (n) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55 . 5[(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.] Explanation. - The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. ANNEXURE [(See rule 138 (14)] S. No Description of Goods 1. Liquefied petroleum gas for supply to household and Non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) 6[excepting Imitation Jewellery (7117)] 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) Forms of E-Way Bill Forms of E-Way Bill - Click to Download FORM GST EWB-01 - EWAY BILL FORM GST EWB-02 - CONSOLIDATED EWAY BILL FORM GST EWB-03 - VERIFICATION REPORT FORM GST EWB-04 - REPORT OF DETENTION FORM GST EWB-05 - APPLICATION FOR UNBLOCKING OF FACILITY FOR GENERATING EWAY BILL FORM GST EWB-06 - ORDER FOR PERMITTING/REJECTING APPLICATION FOR UNBLOCKING O F FACILITY FOR GENERATING EWAY BILL Need help with your GST Return? Relax! Our Experts are here to help you out. Just connect with one below. ಈಗ ಪ್ರಾರಂಭಿಸಿ