Gst Tds and Excel Tools

10/01/2026

01/01/2026

New TDS Provision Alert – Section 194T | Income-tax Act, 1961
A significant compliance change is coming into effect from 1 April 2025, impacting Partnership Firms and LLPs.
🔹 What’s New?
Under Section 194T, firms are now required to deduct TDS @ 10% on payments made to partners, including:
✔️ Salary / Remuneration
✔️ Interest
✔️ Commission / Bonus
✔️ Any similar payments
🔹 Threshold Limit
TDS will apply only if aggregate payments exceed ₹20,000 in a financial year per partner.
🔹 Time of Deduction
TDS must be deducted at the earlier of credit or payment, including amounts credited to capital or current accounts.
🔹 Why This Matters
Previously, partner remuneration and interest were outside the scope of TDS.
Now, although these payments remain allowable under Section 40(b), TDS compliance has become mandatory.
🔹 Applicability
✅ Partnership Firms & LLPs
📅 Effective from FY 2025-26 (AY 2026-27)
👉 Action Point for Firms
Review partner payment structures, update accounting and payroll systems, and ensure timely TDS deduction and compliance to avoid interest, penalties, and disallowances.

31/12/2025

When charge igst and when charge CGST SGST
If you make supplies from u.p. to delhi the gst output as IGST@18%
If the supply make in the same state then make an invoice CGST @9% output SGST@9%

31/12/2025

If you make supplies over the 50k please make the proper e-way bill with part B

30/12/2025

Annual sports day 2025

30/12/2025

Tomorrow is the last date for the Gstr-9 Form return file who have more then 2 crore turnover also please link your pan with your aadhar

30/12/2025

GST FULL FORM
Goods and services Tax is applicable in India from 01/07/2017
IGST- Integrated tax ( If supply is Made to another state)
CGST TAX- Central Tax
SGST TAX -State Tax (if supply is Made within state then both tax charges)