IDT Revision CA/CMA Final May 24 & Nov 24 | Registration, Payment, TDS & TCS | Surender Mittal AIR 5

AIR1CA Career Institute (CA Atul Agarwal & CA Ajay Agarwal)
Topics Covered:
Registration
Payment of Tax
TDS & TCS
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[@cafinalist5935]

1:50- Aggregate t/o 5:25 Threshold limit 12:09- compulsory registration 17:46-Person not liable for registration 20:28-Special points 25:04-Effective date of registration 27:26-Procedure of registration 35:22 CTP NRTP 37:52 Amendment of registration 40:11 Cancellation of registration 44:00 suspension of registration 45:00 revocation 46:00 UIN 48:18- Major minor head, gst pmt-09 54:20- ECRL 55:23- ELL 56:36- INTEREST with examples 1:08:53 tds working 1:11:45 who will deduct TDS 1:13:03 WHEN TO DEDUCT 1:15:23 TDS RATES 1:16:07 WHEN NOT TO DEDUCT TDS 1:18:48 TCS

[@tradingview5456]

Ty darling

[@abhishektuteja4454]

bhai 3 baar paani peeya woh btana bhool gaye. Thanks.

[@KunalJJwala]

😂😂​@@abhishektuteja4454

[@JatinVashisthBhadana]

47:26 payment of tax

[@adarshmudliar4475]

Guys, request you all to please also like the lectures after watching the same. They are truly deserving😊

[@Ca_Arshdeep_singh]

THANK YOU FOR MAKING IT SO SMOOTH.

[@ss_Archives]

01:02:45 - Date of Utilisation

[@ca_ayushigupta]

After taking classes from you sir my concepts got 100% cleared and then revising the concepts again from you only is like "sone pe suhaga". Best faculty for idt. Hats off to you and your team's dedication sir❤😊

[@dhavalsoriya9896]

00:00 Registration 47:20 Payment Of Tax 01:08:30 TDS & TCS

[@Kavya.niva2529]

28:01 procedure of registration

[@Mukesh_Kr._Jha]

Payment of Tax 47:20 TDS &TCS 01:08:30

[@Underprocess15]

37:50 - Ammendment of Registration

[@bavadharani7307]

Thank u soooo much sir.... This is the first time iam studying this chapter... 100% concept clarity.... Thanks a bunch sir🖤🖤🖤

[@vaibhav_nitesh]

Sir Sect 30 me time limit within 90 days ho gayi hai after the amendment. 45:30

[@anilpatro4696]

1:08:28 TDS and TCS

[@CAPRATIMA]

1:08:50 tds 57:02 interest calcn

[@Mr__Dean]

We want Audit Revision Lectures 😀

[@the_shubzzz]

some of your revisions are really helpful to me as well sir...I'm inter student..TYSM

[@adarshmudliar4475]

Always love the lectures of the team. It really boosts the confidence to next level. Thank you😊 RadheRadhe❤❤

[@Sanjay-ch5re]

shandar clarity concept

[@deepikabagrecha6210]

thank you so much sir😇😇 i was vey confused in registration chapter i am a ca inter student. now my all doubts are cleared by this video. i will definately take your classes in final.

[@shriyasarda3108]

Starting to 27:00 ; 35:20 to 43:50

[@bulbulaggarwal7884]

56:38 sec 50 interest

[@CA_Shivam_Aggarwal]

Payment of Tax 47:24

[@CAFinal-mr8ko]

Day-3/12 Radhe Radhe❤

[@inshaansari3967]

Thank you so much Sir. Efforts appreciated. May God bless you ❤

[@CAFinal-mr8ko]

Day-9/12 Radhe Radhe❤

[@yogeshparmar9577]

1:07:32 interest calcu eg

[@GurmeetSingh-sw9ot]

Thank you sir 🙏🙏

[@alanvarghesebaby]

Whether (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit, both being covered within the meaning of zero-rated supply, require compulsory registration under section 24? It can be understood that they are well within the meaning of "interstate supply" in terms of section 7(5). But are they "taxable supply" to get covered under "interstate taxable supply", requiring compulsory registration in terms of section 24? Referring to the flyer released by CBIC named "GST (GOODS AND SERVICES TAX) - Zero Rating of supplies" which says "A person exclusively making zero-rated supplies may have to register as refunds of unutilised ITC or integrated tax paid shall have to be claimed". Please note that the word used by CBIC was "may have to" and not "have to". Further, refer to the FAQ released by CBIC which had a question "My all outward supplies are export services. In this case is it compulsory to register under GST?" and the CBIC responded "Yes. Since, exports are zero-rated, one needs to register for GST to claim refunds." The CBIC doesn't even state registration is mandatory in terms of section 24. Further, there is an article in TaxGuru with the title "Zero Rated Supply Is neither a Taxable Supply nor an Exempt Supply", which is a more detailed discussion. Further, if zero-rated supply was taxable supply, section 17(2) might seem improper. Extract of 17(2) "Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies.” If zero-rated supply is a taxable supply then why the expression "taxable supplies including zero-rated supplies"?

[@aishwaryamoyal12]

Thank you for this revision video. It is so efficient.

[@dhavalsoriya9896]

Thank you so much sir best revision video ❤❤❤

[@NidhiChhajed]

thank u sir!!

[@anandraj1345]

47:26 - POT

[@AmitSingh-gv7mg]

1:01:20 wrong availment of ITC

[@Rajeev_Yadav.]

Thank you Sir❤🙏🏻

[@nadiyasheikh772]

Thank you sir... Great help🙏

[@pranavpatil9558]

Sir ye sirf revision nhi hai Maine pahli baar tds and tcs padha and then i can solve any problem of tds tcs Thanks alot sir ❤❤

[@alanvarghesebaby]

As per section 50 read with rule 88B, whether the period of interest ends if the payment of such wrongly availed input tax along with applicable interest is made before the filing of GSTR 3B of the subsequent month (since reversal could be made only in GSTR-3B). If so, it is to be made through GST PMT-06 and then later furnished in the GSTR-3B of the subsequent month to have the credit reversed? Eg. Input wrongly availed in the return filed for December 2023 filed on January 18, 2024. The mistake was identified on January 20, 2024. Will the interest be restricted to 2 days if payment of such excess credit together with two days' interest is paid on January 20th (through GST PMT-06) and details of reversal of input later furnished in GSTR 3B for January 2024? Extracts of Rule 88B(3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit TILL the date of reversal of such credit or "PAYMENT OF TAX IN RESPECT OF SUCH AMOUNT", at such rate as may be notified under said sub-section (3) of section 50.

[@athravarajmv5770]

22:02 if ek hi state me two business hai, and single registration hai toh transaction of goods between principal place and addtional place me hota hai, toh kya ye transaction between deem distict person mana jyga? Ek hi state me two business ke separate registration hai tab toh mana jyga suppy between deem distict person.

[@air1casurender]

Agar single reg h toh nhi mana jayega

[@gourabbanerjee7239]

Good afternoon sir, the lecture for procedure for revocation of cancellation by department, where you said application for revocation of cancellation is to be made within 30 days but however in the books it is written 90 days from the date of order of cancellation

[@jayeshsoni474]

That is recent amendment correct one is 90 days.

[@hemantgaur8977]

ECO Ko Goods supply pr intra state goods supply pr Threshold limit dekhni h not compulsory reg. as per amendment

[@rishikeshjha2]

Haa

[@yj9032]

15:08 ECO

[@alanvarghesebaby]

If the threshold limit under section 22(1) has been exceeded and a person has only businesses in a single state where he makes only taxable supply (eg. restaurant) and non-taxable supply (eg. petroleum) under different lines of businesses, whether he can abstain from registering petroleum business under section 25(2) read with 22(1)? Or is it that once taxable turnover exceeds a limit, all businesses within a state where a taxable supply is made need to be registered, either under a single GSTIN or multiple GSTINs, mandatorily?

[@09999sachin]

35:36 CTP and NRTP

[@pallaviagarwal7688]

Confused regarding when not required to deduct TDS supplier's place and place of supply?

[@manishahotchandani6505]

By when we can expect may 2025 revison lectures sir ?

[@hemantgaur8977]

Hare Krishna Sir , bank A/c update krne k lie updated limit 30 day h ..aapne with amendment class upload ni ki

[@youngaunt]

Thankyou so much!

[@tanishqjain132]

9:30 agar intra state of goods hai and Special category states bhi hai to special category states ki limit check karne ki jarurat nhi hai

[@pearlfernandes6480]

Hi sir May 24 ke amendment mein submission of bank details is 30 days right?

[@eshanjain8571]

00:00 Registration 47:20 Payment Of Tax 01:08:30 TDS & TCS 1:50- Aggregate t/o 5:25 Threshold limit 12:09- compulsory registration 17:46-Person not liable for registration 20:28-Special points 25:04-Effective date of registration 27:26-Procedure of registration 35:22 CTP NRTP 37:52 Amendment of registration 40:11 Cancellation of registration 44:00 suspension of registration 45:00 revocation 46:00 UIN 48:18- Major minor head, gst pmt-09 54:20- ECRL 55:23- ELL 56:36- INTEREST with examples 1:08:53 tds working 1:11:45 who will deduct TDS 1:13:03 WHEN TO DEDUCT 1:15:23 TDS RATES 1:16:07 WHEN NOT TO DEDUCT TDS 1:18:48 TCS

[@ayushgupta2078]

1:17:50 tds not deducted

[@saishaagrawal3279]

What will be the time limit for registration of casual taxable person if the CTP is engaged in Inter State supply of notified handicraft goods and handmade goods and limit of 10 lakh/ 20 lakh turnover exceeds in the PY?

[@Ayush-k1x]

Bank details ab 30 days m dena h

[@dhartiindia5921]

Feb month me output liab. Thi but ITC nahi and output liab. Not paid July month me ITC available hai july ki only Now question is kya July ki ITC se Feb ki liab. Settle Kiya ja sakta hai

[@sumitagarwal8292]

Itc of later period cannot be utilize

[@satyajeetdeore1561]

What if registered gold saraf (trader) provide valuation service to bank and income tax in personal capacity...... Need to pay tax on valuation service or not ??pls guide.....

[@tanishqjain132]

1:03:53 itc interest 18%

[@tanishqjain132]

1:10:00 tds

[@tanishqjain132]

1:18:58 tcs

[@jayendrachilate1779]

Very Nice Lecture...

[@kaushikmukherjee490]

40 LACS LIMIT IS FOR INTRA STATE SUPPLY OF GOODS FOR HAJ AND OTHER KINDLY CLARIFY

[@Mohanstudy18]

HAJ AND OTHER STATES WILL BE APPLICABLE 40 LAC.

[@pankajmarihal8809]

Yes it should be for Intra state Supply only....Otherwise inter state Supply comes under Sec.24....Compulsory registration....for which 40 Lac is not applicable

[@taxqueenvj]

really very helpful, tysm

[@rashugupta8656]

51:37

[@_BeValuable]

Thank you sir

[@roymonukumar10]

IS THIS APPLICABLE FOR MAY 24 ???

[@UjjwalArora24]

Yes

[@salonijaiswal17]

​@@UjjwalArora24 isko dekhne k baad amendment Krna hoga

[@UjjwalArora24]

@@salonijaiswal17 are you asking me or telling me

[@salonijaiswal17]

@anmolahuja9 amendment related to ECO is not in this revision video You have to covered it by amendment video

[@seema.purohit17]

amendment he sec 22 addition he relating to eco

[@swatijain8990]

Is this applicable for nov 24 also?

[@SoumyaGanesh2004]

Yes

[@shivkumargupta3641]

37:51

[@mrudulabawaskar4616]

Sir yeh handwritten notes please provide kijiye na sir please....

[@dhavalsoriya9896]

Sir ek important questions ka bhi revision karva dete to maja aa jata 😅

[@air1casurender]

Already uploaded in may can refere those

[@dhp2301]

if Due date of June month is 20-july than whether 20th july is include for calculation of days for rule-88B interest calculation or Number of days counted from 21th july? Please clarify sir

[@MDIRFAN-ts3sv]

Proceed from 21st of july

[@nehajaiman3330]

Is topic k notes pdf m mil jyge kya ???

[@nehakedia6408]

Sir whats the difference between int u/s 50 and u/s 76

[@sankalpvaity4159]

Thankyou sir

[@Nan_pta63]

Radhey radhey sir Sir intermediate nov 23 k liya kuch gst k notes ya revision video be upload keriya na 😊

[@AtulAgarwal]

Krte h vo bhi

[@MaheshKumarGuptaGupta-e1p]

@@AtulAgarwal sir jii kab tak ker notes shre ker deoga only notes be uplod ker doga too bhut help ho jaygegi

[@ShrutiGupta-wy8gb]

@@AtulAgarwal jitna ho ska utni jalde ker dena plese

[@mansishah5095]

Where are notes uploaded?

[@yushkeeee]

Jobwork konse chap me apke notes me?

[@air1casurender]

Itc

[@Pompompommm]

Radhe Radhe ❤ Thank you sir

[@rohinikalra2769]

Is there any amendment in this ch

[@silentkiller8036]

1.09

[@JeutiPathak-d7x]

Arunachal Pradesh

[@yogeshrupani3082]

Sir ca final nov23 ke customs ke notes upload krwado!

[@air1casurender]

Uploaded

[@varunpathak343]

Ok

[@sumeshyadav27]

🙏

[@shyamsunderbr1205]

Thank you so much for Great revision videos sir..❤ All the concepts in simplest form ❤ And sir one request from South students is please try to use Numbers in English sir instead of Hindi.. only numbers sir please Hope you understand Thank you ❤

[@gauravgupta2766]

Sir, can u please share ur number for doubts

[@kingraghav3471]

Thank you sir🙏🙏

[@vinitasethuram9589]

Thank you Sir!

[@manujchandani1747]

Thankyou sir!

[@raghavkhara3476]

Thanku So much🙏🏼