Does TDS Return late fee applicable for NIL Returns also where there is no liability ?

While registering for gst as proprietor,what I need to fill in detail of existing registration, what I need to fill in that?That cloumn is red marked.please help

Any gst registered dealer gst input tax claim and output tax claim and gst tax paid and late fees and Interest paid ledgers create under groups heads.

Sir,
My Mother has One Residential Premises at chawl in Mumbai which was Purchased in the year 1970. In the Month of December 2019 Tenancy rights of residential House has been sold and Rs.30 Lacs has been received From Person who Purchased Tenancy rights of such House and 10% of Consideration has been paid to Landlord and Surrender Tenancy Rights . My Mother is 79 Years Old and Such Consideration received has Kept in Bank now Before Completion of Six Month from the date of sale of Tenancy rights is Long Term Capital Gain is Applicable and Is Any Tax Saving investment to Save the tax is Applicable for Sale of Tenancy Rights
Can You advice Better so that in Future there should not be any hasslement
please guide me and advice accordingly
thanks
Santosh Bhandarkar
9820056302
Email :- sanvas31@gmail.com

My GST no is cancelled. can i apply for new GST number in same pan & same state ?

French health officials on Saturday announced another 80 deaths from the new coronavirus, the lowest figure recorded over 24 hours since early April.

Little Richard, one of the pioneers of the first wave of rock’n’roll, has died. He was 87. His 1955 song Tutti Frutti, with the lyric ‘awopbopaloobop alopbamboom’, and a series of follow-up records helped establish the genre and influenced a multitude of other musicians

• Little Richard, rock'n'roll pioneer, dies aged 87
  

On Thursday, the French government confirmed that the country will begin a “gradual” easing of its Covid-19 lockdown measures on Monday, May 11. Here’s everything you need to know about the restrictions being lifted.

No other advanced nation denies healthcare and work protections, or loosens lockdown while fatalities mount

No other nation has endured as much death from Covid-19 nor nearly as a high a death rate as has the United States.

Related: Donald Trump's four-step plan to reopen the US economy – and why it will be lethal | Robert Reich

Around the world, governments are providing generous income support. Not in the US

American workers are far less unionized than workers in other advanced economies

Related: Mothers will be hardest hit if the economy reopens too fast | Jessica Zucker

Robert Reich, a former US secretary of labor, is professor of public policy at the University of California at Berkeley and the author of Saving Capitalism: For the Many, Not the Few and The Common Good. His new book, The System: Who Rigged It, How We Fix It, is out now. He is a columnist for Guardian US

A solid post proving that video games aren't all bad. In fact, one might argue that video games combined with the quality of parenting, determine how the kid ends up acting. 

There's something so universal about the feeling of disgust people get when they see a bowl of ketchup covered banana slices or a milky bowl of thumbtacks. Here's some cursed food and a few other basically uncomfortable things to keep it spicy. Cursed images just make you feel weird, man.

When Rhys Graham first picked up his camera in lockdown, he assumed he would take a few portraits of friends. Now, weeks in, it has turned into a sprawling project documenting Australia’s new domesticity

In these strange, suspended times, a camera and lens can be an emotional bridge from one person to the next.

As a film-maker you become reliant on the manic energy of shooting and the warmth of your community – crews, actors, colleagues or subjects – to keep you buoyant.

Victor Grayson was briefly the most famous socialist in Edwardian England. But in 1920 he disappeared. His fate remains one of the most compelling mysteries in British political history

“Oh mad, foolish Grayson!”
Editorial in the socialist magazine The Clarion, August 1907

In the aftermath of the general election of February 1974, the mood in Marsden socialist club in west Yorkshire was grim. David Clark, the young Labour MP for Colne Valley, in which the former mill town of Marsden sits, had lost his seat. Clark gamely attempted to lift his activists’ spirits with a rousing speech. But one elderly stalwart remained unmoved: “Old Harry was sitting at the bar nursing a pint,” recalls Clark, who is now 80 and a Labour peer. “He said: ‘All due respect to master Dave, but we’ve only ever had one true socialist MP around here. And that was Victor Grayson.’”

Try a dark matt lipstick, but don’t be scary

Unless you are into goth, you wouldn’t look to The Addams Family for beauty inspiration. However, there’s a modern way to go there without alarming anyone on Zoom, and the fresh take at the Max Mara SS20 show makes the case. If you find the requisite black lips intimidating, replace with a less macabre deep burgundy or aubergine. Swap matt alabaster skin for something a little less lifeless – a decent tinted moisturiser will warm things up. Finish with a pastel wash of colour across the eyes. Immediately, everything looks less intense. Morticia would be mortified.

1. Jimmy Choo Seduction Lipstick in Purple Night £50, harrods.com
2. Huda Beauty Pastel Obsessions £27, selfridges.com
3. Laura Mercier Caviar Mascara £22, spacenk.com
4. Smashbox Always On Liquid Lips in Disorderly £19, smashbox.co.uk
5. Glossier Skywash Eyeshadow £15, glossier.com

He gave McCartney tips on how to scream in tune and paved the way for everyone from Otis Redding to Prince. Richard Penniman showed the world how rock’n’roll could be a manifesto for personal liberation

Little Richard’s Rip It Up entered the UK top 30, right at the bottom, in December 1956. It looked up at a chart that included Bill Haley and Elvis Presley, but was mostly filled with light opera gloop such as Malcolm Vaughan’s St Therese of the Roses, three different versions of the cod-calypso of Cindy, Oh Cindy, and toddler-friendly novelties including Dickie Valentine’s Christmas Island and Mitchell Torok’s When Mexico Gave Up the Rhumba, while the spirit of the blitz lived on with Vera Lynn’s A House With Love in It. Play any of these records either side of Rip It Up and the effects are guaranteed goosebumps, an involuntary laugh and real surprise. With the sheer volume of Richard’s raw-throated scream – ebullient, gleeful, quite filthy – the shock of the new can still be felt. Rip It Up – that title alone!

Think of Bowie. Think of Prince. Little Richard was doing the same thing – with greater extravagance – decades earlier

The Observer’s critics recommend the best new arts shows to enjoy on TV, on the radio and online

Barber Shop Chronicles
A never-before-broadcast recording of Inua Ellams’s 2017 hit play splicing stories and banter with barbs and laughter. Available to stream for seven days from 7pm Thursday on the National Theatre’s YouTube channel. Clare Brennan

The former EastEnders actor talks about shooting a pilot on a deadly virus, telling British stories with a difference – and how playing a bit part as a pigeon changed his career

The so-called “curse of EastEnders” – the struggle for soap actors to transition into more prestigious dramatic roles after leaving the show – always weighed heavily on the mind of Himesh Patel.

So when he decided to leave the soap in 2016, after nine years playing Tamwar Masood, he knew whichever role he chose next would be critical in breaking typecast, perhaps even defining the rest of his career. He went to a friend whose theatre company, withWings, took inventive musical adaptations to the Edinburgh fringe. That year they were doing Le Bossu, a retelling of The Hunchback of Notre Dame. Patel mentioned that he wanted to get out of his comfort zone and do some theatre. “He came back to me and said, ‘Cool, well, I can offer you the role of a pigeon.’”

Prosecutor rejects Australia’s argument International Criminal Court has no jurisdiction because Palestine is ‘not a state’

The Australian government has told the International Criminal Court it should not investigate alleged war crimes in Palestine because Palestine is “not a state”, arguing the court prosecutor’s investigation into alleged attacks on civilians, torture, attacks on hospitals, and the use of human shields, should be halted on jurisdictional grounds.

Australia was lobbied to make the submission to the court by Israel, which is not a party to the court. But the office of the prosecutor has rejected Australia’s argument, saying it had not formally challenged Palestine’s right to be a party to the court before.

At the go-getting estate agency’s AGM this week, all minds will be focused on getting out of a tricky situation

When a Foxtons employee looks in the mirror, the estate agent can discern a reflection that others cannot.

To them, the figure smiling back is a dashingly attired young tycoon – confident that their sharp wits are about to land them another tasty commission. But many of those attempting to buy a home in London might interpret that same image as – how shall we put this? – slightly less heroic.

Sincerity is an increasingly rare commodity among our leaders, but sombre addresses by the Queen and Germany’s president had it in spades

Public suspicion is often aroused by the neat use of rhetoric, or by hearing a clever trick of speech. It is understandable that a stylish phrase or a persuasive analogy from the mouth of an authority figure should be met with caution.

Many are now also wary of the comparisons with the Second World War that are lobbed at the population each week by politicians, for the globe is not waging a military campaign or fighting a battle, there is no violent human enemy to defeat. Instead, we are all engaged in a unique and sustained mass experiment in protection and survival.

Marta was right when saying Formiga will retire eventually but PSG’s record-breaking midfielder is preparing for a seventh Olympic Games next summer

When England stepped out at Meadow Lane in October 2018, having qualified unbeaten for the Women’s World Cup, all eyes were on one opponent: Brazil’s six-times Ballon d’Or winner, Marta. Necks prepared to strain for a glimpse of the ageing giant of women’s football. It may have been a friendly but at 34 the Brazilian’s career clock was ticking. For most, it would be the only time to see her in the flesh.

When Marta limped off after 22 minutes the disappointment of the crowd was palpable. The Brazil performance matched Marta’s lacklustre mood but in the then 40-year-old Formiga they had a player who would not subscribe to her teammates’ indifference – with the young winger Ludmila the exception alongside her.

• Sarries players urged to focus on international future
• ‘I’m quite confident that they will make good decisions’

Maro Itoje and Mako Vunipola have been urged to make “good decisions” for their international careers by the England defence coach, John Mitchell, with both players yet to commit to Saracens next season.

Itoje had hoped to receive dispensation to continue his England career while spending next season on loan in France at Racing 92 rather than in the Championship with relegated Saracens. However, that move was blocked by the other Premiership clubs since it did not meet “exceptional circumstances”, the loophole that allows England’s head coach, Eddie Jones, to select overseas-based players in the event of an injury crisis.

Elite clubs will prey on desperate ones in the hunt for bargains as the game reels from its biggest financial hit since the 1930s

Even at the time – in 2017 – the fee Paris Saint-Germain paid Barcelona for Neymar was extraordinary: £198m was 125% more than the previous record, set a year earlier when Manchester United had signed Paul Pogba from Juventus. Transfer records simply aren’t broken by that amount in the usual run of things. It was a statement signing, a deal designed not only to land the player, but to emphasise PSG’s financial power, to highlight their status as a super-club while inflating the market to a level at which only the mega-rich could compete.

Three years on, with football suspended across the globe and major leagues desperately seeking ways to get games on to stave off financial apocalypse, the world looks very different. A model predicated on constant growth has received an abrupt shock.

Marcus Arbery Sr says Ahmaud’s death at the hands of two white men, while he was out for a run, was an act of racism

Marcus Arbery Sr says his son was just like him, fit and athletic.

Related: ‘Every stone will be uncovered’: how Georgia officials failed the Ahmaud Arbery case

The first rule is, don’t be a complete schmuck...

In the opening chapter of Wine Girl, the hugely entertaining memoir by Victoria James, once America’s youngest sommelier, the author describes a blood-boiling encounter with the kind of customer for whom involuntary euthanasia should be devised. It is a Monday lunch at the glossy Aureole in New York and the host of a testicle-heavy table of four has ordered a $650 bottle of a serious white burgundy (a 2009 Chevalier-Montrachet from Domaine Ramonet).

Having checked at her serving station that the wine isn’t tainted, James returns to the table and pours a small measure for the customer to taste. He declares it corked. “I think she has too much perfume in her nose, this girl…” he says, as if competing for a gold in the misogyny Olympics. There are only two bottles of the wine in the restaurant’s cellar. James does not want to waste a big-bucks bottle when she knows it is perfectly fine. Instead, she presents the unopened second bottle, takes it away, then returns and gets him to taste the original bottle again. And between racist epithets, he declares it perfect, with a fat top note of triumph in his voice. Witness: small penis energy.

The Labour MP and A&E doctor on her run-in with the health secretary and her shifts on the hospital frontline

• Coronavirus – latest updates
• See all our coronavirus coverage

When Rosena Allin-Khan stood up in the House of Commons last Tuesday to address the health secretary, Matt Hancock, she anticipated being stonewalled. She didn’t expect to become the story.

In her other life, the MP for Tooting is an A&E doctor and intensive care specialist and has been working 12-hour hospital shifts throughout the pandemic. Allin-Khan reported that the government’s failures were contributing to a greater loss of life and she wanted answers on its testing strategy. The health secretary awkwardly responded by suggesting that Allin-Khan’s testimony was untrue and moreover, that she “might do well to take a leaf out of the shadow secretary of state’s book in terms of tone”.

State forbids preaching to under-18s without parents’ permission

The Israeli government is threatening to take off air a Christian television channel that launched in the country to preach to Jews, warning that it will be barred if it breaks strict rules around proselytising.

GOD TV, an evangelical media network that broadcasts across the world, signed a seven-year deal with a major Israeli cable television provider, HOT, to host its new Hebrew-language channel that began airing last month.

A recently discovered document sheds new light on the wartime leader’s ‘iron curtain’ address

It was a speech that electrified the world, one that coined a phrase that was to characterise the political era that followed the second world war. But its content could have been very different, reveals a document freshly unearthed by a historian researching the life of Winston Churchill.

On 5 March 1946 in Fulton, Missouri, before a huge crowd which included the US president, Harry Truman, Britain’s wartime leader issued a famous description of the political division that was opening across Europe between the Soviet-dominated Communist east and the western democracies. “From Stettin in the Baltic to Trieste in the Adriatic,” Churchill declared, “an iron curtain has descended across the continent.”

Campaigners call for return of 1930s wording to Twentieth Century Fox Film Co former offices

Disney, titan of the media and entertainment world, has enraged a group of Londoners attempting to preserve one of Soho’s best-known squares. And the battle is over one word: “Fox”.

In the south-west corner of Soho Square stands Twentieth Century House, a grand emblem of the American film industry’s key role in this part of the city since 1937. It is now in the hands of Disney.

Charlotte Charles and Tim Dunn ‘uplifted’ after meeting with shadow foreign secretary, Lisa Nandy

The family of Harry Dunn have urged the shadow foreign secretary to call for a parliamentary inquiry into the handling of their son’s death.

Charlotte Charles and Tim Dunn said they felt “uplifted” and believed Lisa Nandy would “take things forward on our and the nation’s behalf” after a virtual meeting with her on Friday.

Caracas has accused Colombia and US of plotting to overthrow president Maduro; says military found abandoned vessels in Orinoco river

Venezuela’s military says it has seized three abandoned Colombian light combat vessels that soldiers found while patrolling the Orinoco river on Saturday, several days after the government accused its neighbour of aiding a failed invasion plot.

In a statement, the defence ministry said the boats were equipped with machine guns and ammunition, but had no crew, adding they were discovered as part of a nationwide operation to guarantee Venezuela’s “freedom and sovereignty”.

State reports 73 cases of children falling severely ill with toxic shock-like reaction that has symptoms similar to Kawasaki disease

• Coronavirus – latest US updates
• Coronavirus – latest global updates

The deaths of three children in New York of inflammatory complications possibly linked to Covid-19 has prompted Andrew Cuomo, the state’s governor, to warn of “an entirely different chapter” of a disease that had been believed to cause only mild symptoms in children.

The governor reported the first death, of a five-year old boy, on Friday. At his morning press conference on Saturday, Cuomo raised the number of fatalities to three, after the death of a seven-year-old and a teenager.

Still resilient after taking tough and early action, Greece can now look forward to a summer tourist season beginning in July

• Coronavirus – latest updates
• See all our coronavirus coverage

When Pavlos Pandelides realised the coronavirus pandemic was moving west, he bought a plane ticket and flew from Athens to London. He then drove north to Nottingham to collect his daughter, a student at the city’s university, before returning with her the next day to Greece. An ardent admirer of all things British, the businessman had absolutely no doubt that what he was doing was right. “The British are fighters but I could see they were underestimating this,” he said.

While Covid-19 was tearing through northern Italy, Boris Johnson was still faltering, with his government showing worrying signs of complacency. There was, said Pandelides, no time to waste. “It was more than a protective father thing. It was clear they were about to really mess up.”

Pre-school providers tell ministers they can take the strain from crowded primary classes when the lockdown eases

• Coronavirus – latest updates
• See all our coronavirus coverage

Leading nurseries are urging the government to let them help primary schools cope with social distancing rules by allowing children to stay in their pre-school classes for months longer than planned.

Primary schools are expected to be the first to reopen, but many are concerned about the basic practicalities of doing so. A group of 70 prominent providers has written to ministers, setting out how the nurseries can help. It says that encouraging more children to start school in January or April next year, rather than this September, could ease the problems and help children cope with life after lockdown.

Employers face a logistical nightmare as staff return

• Coronavirus – latest updates
• See all our coronavirus coverage

Temperature tests, taped-off lifts and potential spikes in harassment complaints are all being examined by British businesses as they prepare for a slow and staggered return to work.

Companies have already been scrambling for legal and practical advice as they prepare for the realities of managing workplaces during the Covid-19 crisis. However, there are already major concerns that workers are unclear about what to do if they are being put at risk, while industry figures also warn that the mental health impacts of returning to a new “alien environment” are not being prioritised.

A summary of the biggest developments in the global coronavirus outbreak

• Follow our latest coronavirus blog for live news and updates

Key developments in the global coronavirus outbreak today include:

Since the UK confirmed its first case, its response has proved one of the least effective

• Coronavirus – latest updates
• See all our coronavirus coverage

It is 100 days since the first coronavirus case was confirmed in the UK on 31 January. The official death toll so far from the epidemic has topped 33,000 and is still rising fast. The actual total could be far higher, many analysts say – leaving Britain among the countries hit hardest by Covid-19.

The government has struggled to get on top of the crisis, facing growing criticism for its lack of early preparation to tackle the virus, its abrupt shifts in strategy, its failure to provide adequate protective equipment for its medical staff and other key workers, and its inability to organise testing on the scale that many say is vital.

"I totally support your mask policy," a comment on Costco's Facebook said. "It is small minded individuals who don't understand the reason for it."

A Democratic-led subcommittee overseeing federal coronavirus aid is demanding that five companies return loans the panel says should have gone to smaller businesses. The subcommittee led by Rep. James Clyburn, D-S.C., sent letters Friday to the companies as its first official action. The House voted last month to create the panel over the objections of Republicans who say it is partisan and duplicative of other oversight efforts around the federal government.

Tia has decided to work at a migrant camp in Calais instead of returning home to her family during lockdown.

Boris Johnson's address from No 10 is expected to set out a "roadmap" for easing lockdown restrictions.

Top diseases expert Dr Anthony Fauci is one of the three members of President Trump's task force to self-isolate.

The tests are for people arriving in Austria who want to avoid 14 days of quarantine, and cost €190.

Willy Thuan is a French photographer who started to travel the world early and never stopped until he settled in Thailand in 1994. Then for the past 25 years, his passion for photography has taken him to every corner of Thailand. He has been a Phuket blogger since January 2011. 

One day, during a casual lunch with friends on the Bangtao beach in Phuket, he saw this baby elephant walking towards the water and with the instincts of an experienced photographer, he started taking photos. 

On his blog, he recalls that day: "I saw a small elephant walking alone toward the water and I, of course, thought he would stop there and wait. But no, once approaching the sea, he just started to run faster and rammed into the waves like the kid he was! He came in and out several times; his mahout was casually waiting nearby, apparently used to the elephant's behaviour. The elephant suddenly did something hilarious, totally unexpected: he put his head into the sand and pushed himself forward. I happened to carry a 28-300 mm lens on that day, giving me this perspective, and the photo of a lifetime"

Soooo cute! 

With their permanently contented smiles, beady little sleepy eyes, and adorably fluffy babies – sloth have the ability to make any grown men swoon with delight.

Here are some funny Tumblr posts about this lazy couch-potatoes we just love.