Profits chargeable to tax.
59. (1) The provisions of sub-section (1) of section 41 shall apply, so far as may be, in computing the income of an assessee under section 56, as they apply in computing the income of an assessee under the head "Profits and gains of business or profession".
(2) [***]
(3) [***]

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GST Enrolment – HSN Codes

GST Enrolment – HSN Codes Check Harmonized System of Nomenclature (HSN) Codes here for GST enrolment/registration purposes Chapter ITC-HS Codes Description 85 851672 TOASTERS 85 85167200 TOASTERS 85 851679 OTHR ELCTRO-THERMIC APPLIANCES 85 85167910 ELECTRO THERMIC FLUID HEATER 85 85167920 ELECTRICAL/ELECTRONIC DEVICES FOR REPELLING INSECTS (E.G.MOSQUITOES ETC) 85 851680 ELECTRIC HEATING RESISTORS 85 85168000 ELECTRIC HEATING RESISTORS 85 85167990 OTHERS 85 851531 FULLY/PARTLY AUTOMATIC MCHNS & APPRTS FR ARC(INCL PLASMA ARC)WLDNG OF MTL 85 85153100 FULLY/PARTLY AUTOMATIC MCHNS & APPRTS FR ARC(INCL PLASMA ARC)WLDNG OF MTL 85 851539 OTHR MCHNS & APPRTS FR ARC(INCL PLASMA ARC)WELDING OF METAL 85 85153910 A.C. ARC WLDNG MCHNRY,MANUAL 85 85153920 ARGON ARC WLDNG MACHNRY,MANUAL 85 85153990 OTHERS 85 851580 OTHER MACHINES AND APPARATUS: 85 85158010 HIGH FREQUENCY PLASTIC WELDING MACHINES 85 85158090 OTHERS 85 851590 PARTS OF ARTICLS IN HDNG 8515 85 85159000 PA...
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Tally Auto Entry V3.1 Tally Auto Entry is a excel utility which is used for quick tally entry. It contains many features like- 1. Quick Entry 2. User friendly 3. Wizard option 4. Copy-paste function How it works WHAT TO DO IN EXCEL 1. Enter the date in DD-MM-YYYY formate, party name, ledger name and the amount in the excel. 2. Select the voucher type (like payment, receipt, Purchase, Sale etc.) 3. After entering all the vouchers, Click on 'Create Vouchers XML' & save the Vouchers xml file in an easily accessible location 4. OPTIONAL: If you want to export master also, then click on 'Filter Masters' 5. List of masters to be exported will be displayed. Select the master type and then click on 'Export Masters XML'  & save the file in an easily accessible location WHAT TO DO IN TALLY 1. Import the Masters xml first, if you have exported it from excel. 2. Import - Vouchers xml 3. DONE!!!! Download From Mediafire Download From Goog...
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GST HSN List

GST HSN List HSN Code HSN Description 01 Live Animals; Animal Products 0101 LIVE HORSES, ASSES, MULES AND HINNIES - Horses: 01011010 LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMALS HORSES 01011020 LIVE HORSES, ASSES, MULESANDHINNIES PURE-BRED BREEDING ANIMALS ASSES 01011090 LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMAL S OTHER 010121 Horses 01012100 Pure-bred bredding animals 010129 other 01012910 Horses for polo 01012990 other 010130 Asses 01013010 Pure-bred breeding animals 01013020 livestock 01013090 other 010190 Other 01019010 LIVE HORSES, ASSES, MULES AND HINNIES - OTHER - HORSES FOR POLO 01019020 LIVE HORSES, ASSES, MULES AND HINNIES - OTHER - ASSES, MULES AND HINNIES AS LIVE STOCK 01019030 Mules and hinnies as livestock 01019090 LIVE HORSES, ASSES, MULES AND HINNIES - OTHER - OTHER 0102 LIVE BOVINE ANIMALS - Cattle: 01021010 LIVE BOVINE ANIMALS - BULLS - PURE-BRED BREEDING ANIMALS : ADULT 01021020 L...
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System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B

Page 1 of 4 Circular No. 7/7/2017-GST F. No. 349/164/2017/-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 01st September, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding Sections 37, 38 and section 39 of the CGST Act, 2017(hereinafter referred to as ‘the Act’) read with rules 59, 60 and 61 of the CGST Rules, 2017(hereinafter referred to as ‘the Rules’) require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20thof the next month respectively. Keeping in view that taxp...
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