ALL ABOUT TAXES

05/08/2026

31/07/2026

18/07/2026

🤯🔥INCOME TAX BIG UPDATE 🔥🤯

16/07/2026

🚨 LIVE NEW TDS Return Form 140 Filing (Form 26Q) | FY 2026 to 27 Q1 🔥

11/07/2026

🚨 TDS on Fixed Assets Installation? BIG Mistake to Avoid! 😱

🚨 Installing a Solar Plant for your business? Confused whether TDS is applicable on the purchase and installation invoice? ⚠️

Many businesses capitalize the entire cost of a solar power plant as one fixed asset and assume that no TDS is required.

❌ This assumption can lead to TDS defaults, interest and penalty.

In this video, we explain the correct Income Tax position for deduction of TDS on Solar Panel Purchase and Installation Charges.

📌 Important Scenarios Covered:

✔ Invoice separately shows Solar Panel cost and Labour/Installation charges.
✔ Invoice contains a single consolidated value for supply and installation.
✔ Whether TDS is applicable only on labour charges.
✔ Whether GST should be excluded while deducting TDS.
✔ Applicable TDS rate under Section 194C.
✔ Threshold limits for deduction of TDS.

🔥 Practical Clarification:

If the invoice is bifurcated:

✅ Solar Panel supplied as goods generally does not attract TDS under Section 194C.
✅ Labour and Installation Charges are treated as a Works Contract and TDS may be applicable under Section 194C.
✅ GST shown separately may be excluded while calculating TDS, subject to applicable provisions.

If the invoice is consolidated:

✔ The entire contract may be treated as a composite works contract.
✔ TDS may be required on the total invoice value excluding GST where applicable.

💥 Wrong deduction or non deduction of TDS can result in:

• Interest under the Income Tax Act.
• Late fee and penalty.
• Disallowance consequences in certain situations.
• TDS notices during assessment.

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CA Manoj Gupta

ALL ABOUT TAXES

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03/07/2026

🚨 GST Department की बात मानने पर लगी पेनल्टी 😱🔥

🚨 BIG GST LITIGATION UPDATE FOR BUSINESSES & TRANSPORTERS 🚨

Can the GST Mobile Squad detain your truck only because an E-Invoice was not generated at the time of movement? 🤔

Many taxpayers believe that non generation of an E-Invoice automatically leads to detention of goods and penalty under Section 129 of the CGST Act.

⚠️ But is that really the law?

In this video, we explain the legal position with reference to the CGST Act, Rule 138A, CBIC Advisory, and important High Court judgments.

📌 Key Questions Answered:

✔ Can goods be detained only for non generation of E-Invoice?
✔ Is E-Invoice a mandatory document under Rule 138A?
✔ When can Section 129 be invoked?
✔ What is the importance of “No Intention to Evade Tax”?
✔ What have the Allahabad High Court judgments held?

⚖️ Important Judicial Decisions Covered:

✅ Nancy Trading Company vs State of U.P.
✅ Agarwal Steels vs Additional Commissioner Grade 2

💥 Practical Compliance Takeaways:

✔ Tax Invoice should be available.
✔ Valid E-Way Bill should accompany goods.
✔ Proper accounting of goods is essential.
✔ No suppression of turnover.
✔ No fake or fraudulent documents.
✔ Mere procedural lapse may not justify detention if there is no intention to evade tax.

📚 Also Covered:

• Section 129 of the CGST Act
• Rule 138A of the CGST Rules
• CBIC Advisory dated 05.01.2024
• E-Invoice and E-Way Bill Compliance
• Strong Litigation Defences

👍 Like for practical GST litigation updates

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CA Manoj Gupta

ALL ABOUT TAXES

24/06/2026

🚨 GST on Resale of Under Construction Flat? Big Surprise! 😱

🚨 IMPORTANT GST UPDATE FOR REAL ESTATE INVESTORS & COMPANIES 🚨

Can a Private Limited Company sell an under-construction flat before completion without charging GST? 🤔

This is one of the most debated GST issues in the real estate sector.

📌 Common Situation:

✔ Company purchases an under-construction flat from a builder.
✔ GST is paid on the original purchase.
✔ Before completion certificate is received, the company transfers or sells the flat to another buyer.

💥 Big Question:

Will GST apply again on the resale transaction?

📚 Legal Position

Under GST law, sale of under-construction property by a builder before completion certificate is generally treated as supply of service under Schedule II of the CGST Act.

However, the issue becomes complicated when the seller is NOT a builder or developer.

⚠️ In such cases, an important legal argument arises:

The company is merely transferring rights in immovable property and is not providing construction services.

🔥 Important Judicial Development

The Karnataka High Court in the Rohan Corporation India Pvt. Ltd. case provided significant observations regarding GST applicability on transfer of partly constructed property.

The judgment supports the argument that mere transfer of immovable property rights may not automatically become a taxable supply under GST.

🎯 However, caution is required.

The GST Department may still rely on Schedule II provisions and contend that transfer before completion certificate attracts GST.

📌 This creates potential litigation and interpretation issues.

👍 Like for practical GST updates

💬 Comment your real estate GST query

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CA Manoj Gupta
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22/06/2026

🚨 Late RCM Payment? Don’t Miss This ITC Opportunity! 😨 # AllAboutTaxes

🚨 IMPORTANT GST UPDATE FOR TAXPAYERS & PROFESSIONALS 🚨

Can ITC be claimed if GST under Reverse Charge Mechanism (RCM) is paid late in June 2026 for FY 2025-26? 🤔

Many taxpayers believe that once the financial year is over, ITC under RCM is permanently lost.

⚠️ That is NOT always correct.

📌 As per Section 16(4) of the CGST Act and Circular No. 211/5/2024-GST, important clarification has been issued regarding the time limit for claiming ITC under RCM.

✅ Key Clarification

Where tax is paid under RCM and self invoice is required to be issued by the recipient, the relevant financial year for ITC purposes is linked to the year in which the recipient issues the invoice.

🔥 Practical Impact

Suppose:

✔ Supply relates to FY 2025-26
✔ RCM tax paid in June 2026
✔ Self invoice issued as required

👉 ITC can still be claimed up to 30 November 2026 subject to fulfillment of conditions.

📌 Important Compliance Requirement

Rule 47A of CGST Rules requires issuance of self invoice within the prescribed period where RCM is applicable.

Failure may result in:

❌ Interest liability
❌ Penalty exposure
❌ Litigation risk
❌ Departmental scrutiny

💥 Many taxpayers focus only on payment of RCM and ignore invoice issuance requirements.

That mistake can become costly.

🎯 This video is useful for:

✔ GST Practitioners
✔ Chartered Accountants
✔ Tax Consultants
✔ Business Owners
✔ Manufacturers
✔ Traders
✔ Accounts Professionals

📚 Topics Covered:

• Section 16(4) ITC Time Limit
• Circular 211/5/2024 GST
• Rule 47A Self Invoice Requirement
• RCM Compliance
• Interest Implications
• ITC Eligibility Conditions

👍 Like for practical GST updates

💬 Comment your GST query

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CA Manoj Gupta
ALL ABOUT TAXES

17/06/2026

🚨 ₹12 Lakh Income? Kya ITR File Karna Zaroori Nahi? 😱

🚨 HAR TAXPAYER KA SAWAAL #3 🚨

“Kya ₹12 lakh tak income walon ko ITR file karne ki zaroorat nahi hoti?” 🤔

Agar aap bhi aisa sochte hain, toh ye video aapke liye bahut important hai. ⚠️

Sabse pehle ek baat samajhiye:

✅ Tax na lagna aur
✅ ITR file na karna

Dono alag concepts hain.

Bahut se taxpayers ye maan lete hain ki agar unki income par tax nahi ban raha, toh ITR file karne ki bhi zaroorat nahi hai.

🔥 Lekin reality kuch aur hai.

Income Tax Law ke hisaab se ITR filing ki requirement generally Basic Exemption Limit aur prescribed conditions par depend karti hai.

📌 New Tax Regime

✔ Basic Exemption Limit ₹4 Lakh

📌 Old Tax Regime

✔ Basic Exemption Limit ₹2.5 Lakh

Lekin sirf itna dekhna kaafi nahi hai.

Kai situations mein income kam hone ke baad bhi ITR filing mandatory ho sakti hai.

💡 Examples:

✔ TDS refund claim karna ho
✔ Foreign travel par specified limit se adhik kharch hua ho
✔ Bank account mein specified limit se zyada deposits hue ho
✔ High value transactions report hue ho
✔ Other Income Tax Act conditions trigger ho rahi ho

⚠️ Sabse badi galti ye hai ki log sirf tax liability dekhte hain aur filing requirement ko ignore kar dete hain.

Result?

❌ Refund atak sakta hai
❌ Compliance issues ho sakte hain
❌ Future notices aa sakte hain
❌ Financial profile weak ho sakti hai

🎯 Isliye sawaal ye nahi hai ki tax ban raha hai ya nahi.

Sawaal ye hai ki aapke case mein ITR filing mandatory hai ya beneficial hai.

👨‍💼 Ye video useful hai:

✔ Salaried Employees
✔ Freelancers
✔ Professionals
✔ Students
✔ Senior Citizens
✔ Investors
✔ Business Owners

👍 Like for practical tax awareness

💬 Comment your next tax question

🔔 Subscribe for “Har Taxpayer Ka Sawaal” Series

CA Manoj Gupta
ALL ABOUT TAXES

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