Finance (Taxation And Accounting)

All about UIN : Unique Identification Number Updated on Sep 11, 2017 - 03:47:14 PM Unique Identification Number, UIN, is a special class of  GST registration  for  foreign diplomatic missions   and embassies  which are not liable to taxes in the Indian territory. Any amount of tax (direct or indirect) collected from such bodies is refunded back to them. CONTENTS: 1.       Who can apply for UIN under GST? 2.       What is the purpose of a UIN? 3.       What is the difference between GSTIN and UIN? 4.       How to register as a UIN? 5.       What returns should be filed by a UIN holder? 6.       What should a seller supplying to a UIN holder ensure? 7.       What is the last day for claiming a refund on purchases by a UIN holder? 1. Who can apply for UIN under GS...

Payment of TDS take place on or before 7th of every subsequent month, for eg: January month TDS should pay before 7th February. Filing of TDS takes place every quarter end. If you file after the due date then you have to pay the fee of Rs.200/-per day. If you delay in monthly payment then you have to pay Fee+Interest. So that file at least with one challan to avoid the heavy penalty within due date and later you can correct it through offline or online by using TDS Trace portal. Please find the below attachment to look how to file TDS quarter original filing and Corrections for the same with Java  RPU tool.(offline tool) https://drive.google.com/open?id=1WT5drWpIfxmLbVng8QJcZ0pxL6APlSvx