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GST
OUR VISION
Our Clients' Satisfaction is our objective and mission.......
OUR VISION
Our vision is to serve wide spectrum of Indian Industries.
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
Read more...
Rates of Depreciation Under Company Act
Nature of Assets
Useful
Life
Rate
[SLM]
Rate
[WDV]
(I) Buildings [NESD]
(a) Building (other than factory buildings) RCC Frame Structure
60
1.58%
4.87%
(b) Building (other than factory buildings) other than RCC
Frame Structure
30
3.17%
9.50%
(c) Factory buildings
30
3.17%
9.50%
(d) Fences, wells, tube wells
5
19.00%
45.07%
(e) Other (including temporary structure, etc.)
3
31.67%
63.16%
(II) Bridges, culverts, bunkers, etc. [NESD]
30
3.17%
9.50%
(III) Roads [NESD]
(a) Carpeted Roads
(i) Carpeted Roads – RCC
10
9.50%
25.89%
(ii) Carpeted Roads – other than RCC
5
19.00%
45.07%
(b) Non-carpeted roads
3
31.67%
63.16%
(IV) Plant and Machinery
(a) General rate applicable to Plant and Machinery not
covered
under Special Plant and Machinery
(i) Plant and Machinery other than continuous process plant not
covered under specific
15
6.33%
18.10%
(ii) Continuous process plant for which no special rate has been
prescribed under (ii) below
8
11.88%
31.23%
(b) Special Plant and Machinery
(i) Plant and Machinery related to production and exhibition
of Motion Picture Films
1 Cinematograph films – Machinery used in the production and
exhibition of cinematograph films, recording and reproducing
equipments, developing machines, printing machines, editing
machines, synchronizers and studio lights
13
7.31%
20.58%
2 Projecting equipment for exhibition of films
13
7.31%
20.58%
(ii) Plant and Machinery used in glass
1 Plant and Machinery except direct fire glass melting furnaces
– Recuperative and regenerative glass melting furnaces
13
7.31%
20.58%
2 Plant and Machinery except direct fire glass melting furnaces
– Moulds [NESD]
8
11.88%
31.23%
3 Float Glass Melting Furnaces [NESD]
10
9.50%
25.89%
(iii) Plant and Machinery used in mines and quarries Portable
underground machinery and earth moving machinery used in
open cast mining
8
11.88%
31.23%
(iv) Plant and Machinery used in Telecommunications [NESD]
1 Towers
18
5.28%
15.33%
2 Telecom transceivers, switching centres, transmission and
other network equipment
13
7.31%
20.58%
3 Telecom – Ducts, Cables and optical fibre
18
5.28%
15.33%
4 Satellites
18
5.28%
15.33%
(v) Plant and Machinery used in exploration, production and
refining oil and gas [NESD]
1 Refineries
25
3.80%
11.29%
2 Oil and gas assets (including wells), processing plant and
facilities
25
3.80%
11.29%
3 Petrochemical Plant
25
3.80%
11.29%
4 Storage tanks and related equipment
25
3.80%
11.29%
5 Pipelines
30
3.17%
9.50%
6 Drilling Rig
30
3.17%
9.50%
7 Field operations (above ground) Portable boilers, drilling tools,
well-head tanks, etc.
8
11.88%
31.23%
8 Loggers
8
11.88%
31.23%
(vi) Plant and Machinery used in generation, transmission and
distribution of power [NESD]
1 Thermal / Gas / Combined Cycle Power Generation Plant
40
2.38%
7.22%
2 Hydro Power Generation Plant
40
2.38%
7.22%
3 Nuclear Power Generation Plant
40
2.38%
7.22%
4 Transmission lines, cables and other network assets
40
2.38%
7.22%
5 Wind Power Generation Plant
22
4.32%
12.73%
6 Electric Distribution Plant
35
2.71%
8.20%
7 Gas Storage and Distribution Plant
30
3.17%
9.50%
8 Water Distribution Plant including pipelines
30
3.17%
9.50%
(vii) Plant and Machinery used in manufacture of
1 Sinter Plant
20
4.75%
13.91%
2 Blast Furnace
20
4.75%
13.91%
3 Coke Ovens
20
4.75%
13.91%
4 Rolling mill in steel plant
20
4.75%
13.91%
5 Basic Oxygen Furnace Converter
25
3.80%
11.29%
(viii) Plant and Machinery used in manufacture of non ferrous metals
1 Metal pot line [NESD]
40
2.38%
7.22%
2 Bauxite crushing and grinding section
40
2.38%
7.22%
3 Digester Section [NESD]
40
2.38%
7.22%
4 Turbine [NESD]
40
2.38%
7.22%
5 Equipments for Calcinations [NESD]
40
2.38%
7.22%
6 Copper Smelter [NESD]
40
2.38%
7.22%
7 Roll Grinder
40
2.38%
7.22%
8 Soaking Pit
30
3.17%
9.50%
9 Annealing Furnace
30
3.17%
9.50%
10 Rolling Mills
30
3.17%
9.50%
11 Equipments for Scalping, Slitting, etc. [NSED]
30
3.17%
9.50%
12 Surface Miner, Ripper Dozer, etc. used in mines
25
3.80%
11.29%
13 Copper refining plant [NSED]
25
3.80%
11.29%
(ix) Plant and Machinery used in medical and surgical operations
[NESD]
1 Electrical Machinery, X-ray and electrotherapeutic apparatus
and accessories thereto, medical, diagnostic equipments, namely,
Cat-scan, Ultrasound Machines, ECG Monitors, etc.
13
7.31%
20.58%
2 Other Equipments
15
6.33%
18.10%
(x) Plant and Machinery used in manufacture of pharmaceuticals
and chemicals [NESD]
1 Reactors
20
4.75%
13.91%
2 Distillation Columns
20
4.75%
13.91%
3 Drying equipments / Centrifuges and Decanters
20
4.75%
13.91%
4 Vessel / Storage tanks
20
4.75%
13.91%
(xi) Plant and Machinery used in civil construction
1 Concreting, Crushing, Piling Equipments and Road Making
Equipments
12
7.92%
22.09%
2 Heavy Lift Equipments –
– Cranes with capacity more than 100 tons
20
4.75%
13.91%
– Cranes with capacity less than 100 tons
15
6.33%
18.10%
3 Transmission line, Tunnelling Equipments [NESD]
10
9.50%
25.89%
4 Earth-moving equipments
9
10.56%
28.31%
5 Others including Material Handling / Pipeline / Welding
Equipments [NESD]
12
7.92%
22.09%
(xii) Plant and Machinery used in salt works [NESD]
15
6.33%
18.10%
(V) Furniture and fittings [NESD]
(a) General furniture and fittings
10
9.50%
25.89%
(b) Furniture and fittings used in hotels, restaurants and boarding
houses, schools, colleges and other education institutions, libraries,
welfare centres, meeting halls, cinema houses, theatres and
circuses and furniture and fittings let out on hire for used on
occasion of marriages and similar functions
8
11.88%
31.23%
(VI) Motor Vehicles [NESD]
(a) Motor cycles, scooters and other mopeds
10
9.50%
25.89%
(b) Motor buses, motor lorries, motor cars and motor taxies
used in a business of running them on hire
6
15.83%
39.30%
(c) Motor buses, motor lorries, motor cars and motor taxies
other than those used in a business of running them on
8
11.88%
31.23%
(d) Motor tractors, harvesting combines and heavy vehicles
8
11.88%
31.23%
(e) Electrically operated vehicles
8
11.88%
31.23%
(VII) Ships [NESD]
(a) Ocean-going ships
(i) Bulk Carriers and liner vessels
25
3.80%
11.29%
(ii) Crude tankers, product carriers and easy chemical carriers
with or without conventional
20
4.75%
13.91%
(iii) Chemicals and Acid Carriers
1 With Stainless steel tanks
25
3.80%
11.29%
2 With other tanks
20
4.75%
13.91%
(iv) Liquefied gas carriers
30
3.17%
9.50%
(v) Conventional large passenger vessels which are used for
cruise purpose also
30
3.17%
9.50%
(vi) Coastal service ships of all categories
30
3.17%
9.50%
(vii) Offshore supply and support vessels
20
4.75%
13.91%
(viii) Catamarans and other high speed passenger
for ships or boats
20
4.75%
13.91%
(ix) Drill ships
25
3.80%
11.29%
(x) Hovercrafts
15
6.33%
18.10%
(xi) Fishing vessels with wooden hull
10
9.50%
25.89%
(xii) Dredgers, tugs, barges, survey launches and other
similar ships used mainly for dredging
14
6.79%
19.26%
(b) Vessels ordinarily operating on inland waters
(i) Speed boats
13
7.31%
20.58%
(ii) Other vessels
28
3.39%
10.15%
(VIII) Aircrafts or Helicopters [NESD]
20
4.75%
13.91%
(IX) Railway siding, locomotives, rolling stocks,
tramways and railway used by concerns, excluding railway
15
6.33%
18.10%
(X) Ropeway structures [NESD]
15
6.33%
18.10%
(XI) Office equipments [NESD]
5
19.00%
45.07%
(XII) Computers and data processing units [NESD]
(a) Servers and networks
6
15.83%
39.30%
(b) End user devices, such as, desktops, laptops, etc.
3
31.67%
63.16%
(XIII) Laboratory equipment [NESD]
(a) General laboratory equipment
10
9.50%
25.89%
(b) Laboratory equipments used in education institutions
5
19.00%
45.07%
(XIV) Electrical Installations and Equipment [NESD]
10
9.50%
25.89%
(XV) Hydraulic woks, pipelines and sluices [NESD]
15
6.33%
18.10%
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News
11 Jul 25
CBDT Collects Rs 20,000 Crore in Q1 FY2025, Doubles Previous Year`s Recovery
Karnataka HC Quashes I-T Assessment Over Notice Sent to Old Email, Cites Denial of Fair Hearing
Beware of Fraudulent Emails: PIB Warns Against Fake E-PAN Card Download Links
MCA Designates CA, CMA, and CS in Appellate Authority Via Notification No. G.S.R. 456(E)
10 Jul 25
Odisha Records a 126% Increase in GST Collections Since FY19 to 25
09 Jul 25
CBDT Mandates Aadhaar OTP for Email, Mobile & PAN Updates
Cuttack ITAT Deletes ?5.01 Lakh Addition U/S 69A; Holds Demonetisation-Era Cash Deposits Were Business Receipts
Kerala HC: Section 148A Proceedings Invalid If Income Escaped Is Under ?50 Lakh and Notice Is Beyond 3-Year Limit
Gauhati HC Allows Revival of Cancelled GST Reg After Filing Pending Returns & Paying Dues
AP Agriculture Minister Urges Centre to Lower GST on Mango Pulp from 12% to 5%
08 Jul 25
Kerala HC: GST Notice Sent via WhatsApp Is Invalid Under Section 169 Prior to Seizure
Delay in Filing 10DA Form Treated As Procedural: Ahmedabad ITAT Permits Deduction U/S 80JJAA
Orissa HC Rules on Validity of Single GST Assessment Order for the Same Financial Year
Delhi HC Cancels GST Order Due to Wrong SCN Communication on GSTN Portal
07 Jul 25
CESTAT Delhi: Form 26AS Data Alone Insufficient to Prove Service Tax Liability
TR Refunds for AY 2025-26 Likely to Be Delayed as IT Dept Reviews Past Tax Records
GoM on GST Revenue Forms Panel to Curb Tax Evasion and Boost Compliance
06 Jul 25
Income Tax Dept Rolls Out "TAXASSIST" to Guide Taxpayers, Flag Errors & Ensure Compliance
Form ITR-B Filing Now Enabled Online for Section 158BC Notices via e-Proceeding Tab
05 Jul 25
GST Registration Must Be Reinstated If Dues Are Cleared: Gauhati High Court
Patna HC Quashes Unlawful GST Recovery, Orders Department to Refund the Money
02 Jul 25
GST Collection Marks a 9.4% Increase, Reaching ?22.08 Lakh Crore in FY 2024-25
Kerala HC: Confiscated Goods Under GST Can Be Returned if Not Auctioned
01 Jul 25
Cabinet Committee Reappoints Ravi Agarwal as New CBDT Chairman Again
Gujarat HC: PAN Not Required for Reduced TDS Under DTAA, Upholds Supremacy of Treaty Benefits Over Domestic Law
Upcoming GST Council Meeting to Discuss Simpler Tax Structure & Rate Revision
30 Jun 25
Next GST Council meeting may eliminate 12% tax slab and shift items to other slabs
ICAI Unites CAs and Entrepreneurs to Power MSME & Startup Ecosystem for Viksit Bharat 2047
29 Jun 25
Ravi Agrawal Reappointed as CBDT Chairman on Contract Basis Till June 2026
Orissa HC: Section 12A Exemption Can’t Be Denied Solely for Delay in Submitting Audit Report
28 Jun 25
Madras HC: No Interest on GST Due if Paid to Cash Ledger, Even with Late GSTR-3B
Madras High Court Quashes GST Demand Order U/S 74 for Lack of Independent Reasoning
GST Penalty Blocked: Calcutta HC Restrains Action Without Prior Approval
26 Jun 25
FM Sitharaman Directs CBDT to Accelerate Tax Refunds and Settle Pending Appeals
GST Tax Evasion Scam Worth Rs 524 Crore Busted, Seven Arrested Across States
CBIC Clarifies Review and Appeal Process for GST Orders Passed by CAA
Maharashtra Moves to Sync State GST Law with CGST Act Amendments
Delhi HC Flags Prima Facie Double Demand in GST ITC Reversal and Utilisation Case
25 Jun 25
CBDT Grants Income Tax Exemption to FSSAI Under Section 10(46A)
NPCI Rolls Out Real-Time PAN & Bank Validation to Speed Up Tax Refunds
Maharashtra GST AAR: 18% Tax Applicable on Shifting of Transmission Lines for Dedicated Consumers
Supreme Court Criticises Misuse of Conditional Bail Undertakings After GST Fraud
24 Jun 25
GST Scam Busted: Advocate Among Two Arrested for Running Fake GST Firm Racket in Delhi
Calcutta HC Sends Back Bajaj’s Appeal to GST Authority Over ITC Legality Lapse
ITR Scrutiny Selection New Rules Updated for FY 2025-26
NPCI Rolls Out Real-Time PAN & Bank Validation to Speed Up Tax Refunds
23 Jun 25
Gross Direct Tax Collection Rises 4.86% in FY26 Despite Surge in Refunds
ICAI Mandates Disclosure of Auditor`s Opinion While Generating UDIN for GST & Tax Audits
22 Jun 25
NPCI Launches Real-Time PAN and Bank Account Validation API on Income Tax Portal
MCA Allows Separate Filing of e-Form CSR-2 on V3 Portal After Transition from MCA21 V2 to V3
TDS Exemption for IFSC Units Under Section 80LA Effective July 1, 2025
All News
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
15 Jul 25
E-Payment of PF for June.
15 Jul 25
Payment of ESI for June
15 Jul 25
Details of Deposit of TDS/TCS of June by book entry by an office of the Government.
15 Jul 25
TCS statements for April-June.
15 Jul 25
Statement by Banks etc. in respect of foreign remittances during April-June.
15 Jul 25
E-filing of form 15G/H for April-June.
15 Jul 25
Issue of TDS Certificate for tax deducted u/s 194-IA on payment made for purchase of property in May.
15 Jul 25
Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in May.
15 Jul 25
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in May.
15 Jul 25
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in May.
15 Jul 25
RBI Annual Return by Companies having Foreign Investment received or Foreign Investment made abroad during FY 24-25.
15 Jul 25
Annual Return of Foreign Assets & Liabilities for FY 24-25 to be filed by companies, LLPs, etc. which have received FDI and/or made overseas investment and who hold foreign assets/ liabilities.
15 Jul 25
Contribution from Jan-Jun. Amount = No of employee as on 30 June X Rs 3. Online payment to be made at htttps://dlabourwelfareboard.delhi.gov.in after registration at this portal. Prior registration under Delhi Shops & Establishments Act is required at htt
18 Jul 25
Payment of tax under Composition Scheme for June quarter.
20 Jul 25
Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.
20 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of Jun. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jul 25
Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).
22 Jul 25
Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, A
22 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra a
24 Jul 25
Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, We
24 Jul 25
Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha,
28 Jul 25
Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Jul 25
Issue of TCS certificate for April-June by All Collectors.
30 Jul 25
Deposit of TDS u/s 194-IA on payment made for purchase of property in June.
30 Jul 25
Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 25-26, where lease has terminated in June. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jul 25
Deposit of TDS on certain payments made by individual/HUF u/s 194M for June.
30 Jul 25
Deposit of TDS on Virtual Digital Assets u/s 194S for June.
31 Jul 25
Statement of tax deposited to be furnished by an exchange in relation to transfer of virtual digital asset u/s 194S for April-June.
31 Jul 25
Quarterly TDS Statements for April-June.
31 Jul 25
Return of non-deduction at source by banks from interest on time deposit for April-June.
31 Jul 25
Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
All Due Date
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Chartered Accountants,
BACHRAJ JI KA BAG
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