GYAN SAGAR

क्या ग्राहक के द्वारा देरी से किये गए भुगतान पर लगाए गए ब्याज पर जी एस टी लागु होता है , इसका जवाब तलाश करने से पहले हमें इससे सम्बंधित क्या कानून बना है यह जानकारी जरुरी है , जिसके द्वारा हमे इस विषय को विस्तार से जानने में मदद मिलेंगी।  Sec 15 states that under such a sale transaction wherein both the parties - seller and buyer are not related persons and price is the sole consideration for the supply than the TRANSACTION Value needs to be adopted. As per Sec 15 (2) d, Interest or late fees or penalty for delayed payment of any consideration for any supply will be included in the value of supply. जी एस टी के सेक्शन 15 (2 ) डी  के अंतर्गत यदि हमने कोई मॉल बेचा है और ग्राहक के द्वारा समय पर भुगतान नहीं करने के कारण हमने उस पर कोई ब्याज आरोपित किया है तो यह ब्याज उक्त मॉल की बिक्री का ही हिस्सा होता है , और इसे हम उक्त मॉल का बिक्री ही मानेगे।  अब हम इसे एक उदाहरण के द्वारा समक्षते है :- माना राम ने कोई मॉल मोहन को दिनांक 15 मई 2017 को 1 लाख रुपये का बेचा , यह बिक

31st March is last date of belated or revised Income Tax return for Assessment year 2016-17 (Financial Year 2015-16) and Assessment Year 2017-18 (Financial Year 2016-17). “ Belated or revised returns for AY2016 and 2017-18 can only be filed up to March 31, 2018 (with interest, if any, for late filing) ” the Income Tax Department said in a communication issued in newspapers. Individuals having income more than Rs 2.5 lakh are mandatorily required to file income tax returns, the tax department said. For senior citizens (age 60 years and up to 80), the limit is Rs 3 lakh and very senior citizens (age 80 years and more), the limit is Rs 5 lakh.  The Income Tax Department has also urged those who deposited “large amounts of cash” post demonetization to file their returns by March 31, failing which they may face penalty and prosecution. “If you have deposited large amount s of cash in your bank account/made high value transactions, please consider the same while filing your inc

Always maintain to-do list and keep that in front of you. The biggest lie we always tell to our-self is that I need not have to write; I will remember it. So if we accept the simple truth that, it is not easy to remember each and everything, so there comes the role of To Do List. I find that if I write my tasks down, I'm far less stressed because I know I won't forget anything, and when I'm done with one task, I can move right onto the next without reorganizing the list in my brain. So now let's discuss how to create a good to do list and benefits of it. Keep the To Do List Simple: A to-do list should be simple and precise. So that you can get what you are supposed to do instantly after reading the item; rather than getting confused. Periodicity: Depending on the role you are doing you can decide the periodicity of your to-do list. One should maintain a daily to-do list and maximum for a week, again this depends on your roles and responsibilities.