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Frequently Asked Question!

What does the Income Tax Department consider as income?

The word ‘Income’ has a very broad and inclusive meaning. In case of a salaried person, all that is received from an employer in cash, kind or as a facility is considered as income. For a businessman, his net profits will constitute income. Income may also flow from investments in the form of Interest, Dividend, and Commission etc. Infect the Income Tax Act does not differentiate between legal and illegal income for purpose of taxation. Under the Act, all incomes earned by persons are classified into 5 different heads, such as:

(A) Income from Salary

(B) Income from House property

(C) Income from Business or Profession

(D) Income from capital gains

(E) Income from other sources

Is income tax levied on gifts received by a person?

Gift exceeding Rs 50,000 is taxable unless it is received from

(A) any person who is a relative; or

(B) on occasion of marriage; or

(C) under will or by inheritance or in contemplation of death of the payer

I own shares of various Indian companies and receive dividends. Is it taxable?

No. The dividend declared by Indian companies is not taxable in the hands of the share holders because tax on distributed profits have already been borne by the company.

Is there any limit of income below which I need not pay taxes?

At the moment individual, HUF, AOP, and BOI having income below rupees two lakh fifty thousand need not pay any income tax. For other categories [persons] such as co-operatives societies, firms, companies and local authorities no such exempted limits exists, so they have to pay taxes on their entire income. In cases of senior citizens aged 60 years and above the exempted limit for the financial year 2020-21 is rupees three lakh, and in cases of super senior citizens aged 80 years and above the exempted limit for the financial year 2020-21 is rupees five lakh.

What is the period for which a person’s income is taken into account for purpose of Income tax?

Income earned in the twelve months contained in the period from 1st April to 31st March (commonly called ‘Financial Year’ [F.Y.]) is taken into account for purposes of calculating Income Tax. Under the income tax Act this period is called a ‘Previous year’.

Is filing IFF mandatorily or optional?

  • The IFF is an optional facility. Non-usage will not attract any late fee.
  • The invoices relating to the last month of a quarter are to be uploaded in the GSTR-1 return only.
  • There is no requirement to upload invoices in GSTR-1 if the same has been uploaded in the IFF.
  • The total value of invoices that can be uploaded per month is restricted to Rs.50 lakh.
  • The details submitted in IFF will be reflected in the GSTR-2A and GSTR-2B of the recipients.

I am an exporter of service and the service is fully exempt from tax but I am paying GST on input service. Can I claim refund of input tax credit.

In case of export, tax paid on the input service can be claimed as refund under GST.

What if a person sells his pre-owned car of Rs. 25 lacs to a dealer of second hand cars, will he be covered under casual taxable person and does he needs to deposit the tax?

The sale of car will be treated as supply under GST and accordingly registration is required. If you are not engaged in any other supplies, then you can take registration as a casual taxable person. The registration of casual taxable person will be valid for the period of 90 days only.

Is composition dealer liable to pay Reverse charge in addition to fixed percentage of normal GST that he has to pay ?

If reverse charge is applicable on a particular supply then the composition dealer has to pay GST under reverse charge as a recipient of supply at normal GST rates as applicable.

What is ‘e-invoicing’?

As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN).

After following above ‘e-invoicing’ process, the invoice copy containing inter alia, the IRN (with QR Code) issued by the notified supplier to buyer is commonly referred to as ‘e-invoice’ in GST.

Because of the standard e-invoice schema (INV-01), ‘e-invoicing’facilitates exchange of the invoice document (structured invoice data) between a supplier and a buyer in an integrated electronic format.

Please note that ‘e-invoice’in ‘e-invoicing’doesn’t mean generation of invoice by a Government portal.

What is QRMP scheme? What are its benefit?

Quarterly Return, Monthly Payment of Taxes (QRMP) Scheme is a scheme to simplify compliance for small taxpayers. Under this scheme, taxpayers having an aggregate turnover at PAN level up to Rs. 5 crore can opt for quarterly GSTR-1 and GSTR-3B filing. Payment can be made in the first two months by a simple challan in FORM GST PMT-06. For the ease of taxpayers, system has assigned quarterly frequency to small taxpayers automatically.

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