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

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

Dear Sir ,

As i discharged gst liabilty till march 2020 as per gst rules but lots of party submit bill in the month of april to june for last year as in next year i want to change my business line from earlier line so can i still claim input credit against output liabilty of new line business as i already paid output liabilty.

Sir(s), My query is , if the capital is one lack and the amount received from foreign holding is one lac , four thousand, and the excess amount was not refunded back and two years have been passed , now what shall be its treatment ? As the FCGPR was also not filed earlier and the same is reported at current period.
Shall the company go for compounding of the same. Can anyone clarify the practical aspects?

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

Recently our FM announce increase of limit from 1cr to 5 cr for msme ( auditing ). Can somebody pls give official notification for confirmation. Pls email at arpangoenka@gmail.com

Our Hon. FM have announced of increasing threshold limit for auditing for msme from 1cr to 5 cr. We are unable to get official notification. Pls give link. my email id arpangoenka@gmail.com

The number of coronavirus cases worldwide topped four million as some of the hardest-hit countries readied Sunday to lift lockdown restrictions, despite concerns about a second wave of infections.

Ahmad al-Mostafa can't afford milk for his baby daughter. A Syrian refugee, he has barely been able to feed his family since Lebanon sank into economic crisis last year. But now, a coronavirus lockdown has made things even worse.

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

South Korea's capital has ordered the closure of all clubs and bars after a burst of new cases sparked fears of a second coronavirus wave as President Moon Jae-in urged the public to remain vigilant.

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.

This woman took a truly nuclear revenge against a company that was up to all kinds of no good. The best part about this revenge, other than the fact that she brought justice to the company, was her added touch of subscribing everyone at the company to hundreds of different email alerts. She left the operation in complete and utter chaos. 

We all like to think, in our own nostalgic haze, that our old toys would be worth something today. In actuality, most of your old magazines, cards and complete collection of McDonald's Transformers probably aren't worth anything. But in some rare cases, people realize 20 years after the fact that their mom threw away thousands of dollars worth of stuff. On the other side of things, here are stupid purchases people regret making.

It's all about the context here in this particular AITA. Dad had saved money for his son's college fund, which ultimately didn't end up getting used, because his son decided to drop out. Fast forward, and the son is asking his dad if he could tap into the college fund for what sounds like newlywed expenses/alleviating debt. Dad was not about it, because the whole point of the money was for it to be used for college. 

There wouldn't be design without a healthy number of design fails. There's people putting telephone poles in the middle of roads, goofing up headlines, photoshopping the ever-loving reality out of their ads, and making classic stupid signs. You've gotta love it when someone makes a great big sign for their local "Pubic Library." Here are some wonderfully unprofessional "not my job" moments.

The Ontario woman is looking for an apology from the police in Georgia, who arrested, handcuffed, and charged her because she was driving with a Canadian license. No idea what those cops were thinking. Sheesh. 

Depending on where you went to school and what classes you took, you may have had a project where you had to take care of a sack of flour as if it were a child, or in this case, a robotic doll programmed to cry. Based on how frustrating these things can be, we're not sure if these projects were designed to be a learning experience so much as birth control. It doesn't take simulated parenting to know that kids are weird and dumb, and that toddlers have meltdowns over nothing, but having a robot baby wake up in the middle of the night might be a literal wake-up call for a high school freshman.

This quick and funny Tumblr thread addresses the absurd and unnecessary nature of intellectual elitism. Just cause some writing isn't the most popular thing in school (or anywhere else) doesn't mean that it doesn't possess value. Some folks accept that, some folks don't. If you're looking for another Tumblr rabbit hole to fall down, check out the recent thread that looks at the discreet genius behind Nick Fury, in a famous scene from Captain America: The First Avenger.

If that didn't fill your cup, then check out these Tumblr gems of historical persuasion.

As a general rule, you probably shouldn’t be getting your Personal Protective Equipment (PPE) from the party store. But these are exceptional times, and rather than potentially depriving medical professionals the equipment they so desperately need on the front lines, the team at [Robots Everywhere] has been looking into improvised …read more

After this pandemic thing is all said and done, historians will look back on this period from many different perspectives. The one we’re most interested in of course will concern the creativity that flourished in the petri dish of anxiety, stress, and boredom that have come as unwanted side dishes …read more

Over the past five years, Brighton-based photographer Richard Chivers has been shooting gas holders from London to Sunderland.for his project OFF-Grid, after learning that National Grid planned to demolish the structures. “They hold a certain nostalgia to our industrial heritage,” he says.

The myth of the American west meets the energy of riot grrrl in Justine Kurland’s photographs of free-spirited teenage girls

In 1997, Justine Kurland, then a fine arts student at Yale University, went in search of teenage girls to photograph. At a time of increasing conformity and commercialised ideas of beauty, the girls she had in mind were free-spirited and wild-haired; making dens and hanging out in woods, messing about in rivers, smoking in parking lots, lost in languid afternoons, careless not only of the male gaze but any onlookers at all.

Kurland started out on her quest in New Haven’s semi-industrial hinterland before travelling further afield over the next five years on a mazy road trip; if the girls were on the margins, then she would be too. She loosely choreographed the groups of teenagers that she found, but mostly invited the girls into a promising setting and let them do their thing. She took this photograph of four girls in an abandoned car in the millennium year, and called it Shipwrecked. The girls she chose invariably understood the idea of the pictures. “I can always spot people,” she has said. “It’s, like, really one of my superpowers. I can always tell which teenage girls would love living in the woods with their friends.”

Jaston Khosa was one of 600,000 men from African countries who fought for Britain. He was quietly buried on VE Day after a life of abject poverty

In a crowded, Zambian slum on VE Day, a family gathered to bury one of the last veterans of Britain’s colonial army. Jaston Khosa of the Northern Rhodesia Regiment was laid to rest on the day the world commemorated the end of the war in which he fought.

The 95-year-old great-grandfather was among 600,000 Africans who fought for the British during World War Two, on battlefields across their own continent as well as Asia and the Middle East. Although their service has largely been forgotten, the mobilisation of this huge army from Britain’s colonies triggered the largest single movement of African men overseas since the slave trade.

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.’”

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

Author David McKee reveals why, 40 years on, his cautionary tale of the perils of ignoring children is still relevant

For the past 40 years it has been a warning to parents about the monstrous consequences of ignoring their children. Now new illustrations of the classic picture book Not Now, Bernard have been created to better reflect the daily life of families in the age of smartphones and tablets.

Eliza Hittman’s coming-of-age story about a US teenager seeking a termination is heartbreaking and painfully authentic

From Eliza Hittman, the remarkable writer-director of It Felt Like Love and Beach Rats, comes another drama that manages to blend the gritty authenticity of a documentary with the poetic sensibility of pure cinema. In her impressively measured and beautifully understated third feature, Hittman tells an oft-hidden story of reproductive rights – an age-old issue that has urgent contemporary relevance. Yet Never Rarely Sometimes Always never feels polemical. On the contrary, it is perhaps best described as a perfectly observed portrait of female friendship; a coming-of-age story with road-movie inflections, piercingly honest and deeply affecting.

Feature first-timer (and accomplished musician) Sidney Flanigan is superb as Autumn, a 17-year-old from Pennsylvania who discovers that she cannot get an abortion in her home town without parental consent. Quietly desperate, Autumn reluctantly confides in her more outgoing cousin Skylar (rising star Talia Ryder, soon to be seen in Spielberg’s West Side Story), who agrees to accompany her across state lines to New York. The pair imagine that the trip will be brief but find themselves spending days and nights on the streets, waiting for the procedure that Autumn was denied in Pennsylvania.

Rise of spy chief to premier comes as Iran struggles to maintain momentum months after killing of powerful general

In late February, six weeks after the Iranian general Qassem Suleimani was killed by a US drone, a candidate for Iraq’s vacant premiership was nervously preparing for an interview that would secure him the role.

Mustafa al-Kadhimi’s rise from intelligence chief to the seat of national power had been unorthodox, as was the journey he had just made – from Baghdad, where high-stakes appointments like his had mostly been made over the past decade.

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.

The museums of Europe have begun reopening their doors to art lovers desperate to see old favourites and new works

I am cursing my bad luck not to be stuck in lockdown in the Prado. A friend wishes she had stowed away in a closet before they bolted the doors of the National Gallery. Others would give anything for a week in the Rijksmuseum, a day in the Uffizi, an hour with Rembrandt or Vermeer, even just a few minutes with a Samuel Palmer moonscape in the Ashmolean or a Turner sunrise at Tate Britain. Museums are places of the heart.

We see art in time and place; we cannot see it otherwise. Of course there are other whereabouts of the works we most long to set eyes on again, during this evil pandemic: the cave paintings at Chaumet in France, Fra Angelico’s Annunciation in a Florentine monastery, Robert Smithson’s Spiral Jetty coiled in the glistening waters of the Great Salt Lake in Utah. These were all chosen in an unofficial and entirely self-selecting Twitter survey (mine), along with Leonardo’s The Last Supper and James Turrell’s Deer Shelter Skyspace, framing the blue heavens above Yorkshire Sculpture Park.

The highest rates of Covid-19 casualties are in countries run by know-nothing populists

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All of a sudden, and after years of bluffing, conservatives are warning of the dangers of jumping to hasty conclusions. Before I go any further, I must therefore say our newly scrupulous masters have a point. The league tables of national Covid-19 death figures are not the last word on the crisis, and may look different in a few weeks. That’s that done, then. Everybody happy? Good. Let’s get on with it.

In the world as it is, rather than as it may be, a shameful fact is undeniable. The highest Covid-19 casualties are in the US and the UK, where the mendacities of the populist right have deformed society. It turns out that being governed by Anglo-Saxon conservatives is a threat to the health of nations. Their rule kills the old and blights the futures of the young. To understand their ineptitude, think of how conservatism turned into a know-nothing culture in the past decade, and ask what Donald Trump and Boris Johnson would be doing in an alternative universe where they never came close to power.

The rights of the most vulnerable, including those with dementia, should not be violated

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Last week, driving to the shops, I passed a care home and saw a figure standing at an upstairs window: an old woman looking out at a world she could not enter. She looked like a prisoner. And in a way, that’s probably what she was.

Let’s talk about old people. Let’s talk about people in care homes, about people living with dementia and dying with dementia, out of sight and out of mind, and what the lockdown means for them. Let’s talk about what we are not talking about enough, not thinking about enough, not caring about enough.

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.

Two players and a photographer remember what it was like to face Castilla at an empty Upton Park in 1980

At half-time West Ham’s former chairman Len Cearns was sent on a futile mission by his fellow directors. They wanted him to go down to the home dressing room to ask John Lyall if there was any way his team could possibly remember that the foul language being used in the heat of battle was floating away from the pitch, rattling around the empty terraces and causing some discomfort for the people sitting in the posh seats.

“There was a lot of swearing going on in the game,” Alvin Martin says as he recalls West Ham hosting a European tie behind closed doors in the autumn of 1980. “You don’t realise it. You’re communicating in a factory way.”

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.

Acclaimed photographers from around the world share a single image reflecting on their experience of the coronavirus outbreak

Minneapolis, Minnesota

Neighbours of Tamsin Calidas, who moved to Scotland from London, are keen to put their side as her book I am an Island looks set for success

Tamsin Calidas’s memoir about swapping Notting Hill for a croft on a small Hebridean island luxuriates in its landscape. The heather and the Munros, the raw skies and the wild tides of the Atlantic are lavishly described. The islanders, by contrast, are largely anonymous, thoughtless and cruel.

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.

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.

London and Manchester already have measures to restrict traffic, encourage walking and cycling, and cut air pollution

Roads are to be temporarily closed near schools when parents drop off and pick up their children, in order to deter people from driving on the school run – and to encourage more walking, cycling and scooting.

The plans to shut off roads at school rush hours, using barriers, cones and other measures, are already far advanced in London and Manchester and are expected to be followed in other cities and towns.

We might have to watch the rest of Europe return to the beaches while we’re still stuck at home

In the past month some mundane words seem to have regained their old mystery. “Travel” is one. In my dutiful daily hour on the rusting exercise bike in the garden I’ve been listening to favourite audiobooks of the remarkable far away: Jan Morris in Venice, Peter Matthiesson in the Himalayas, Bruce Chatwin in Patagonia. In the absence of the possibility of any kind of abroad the great descriptive passages seem doubly evocative.

Taking Britain safely out of lockdown will necessitate unpopular policies of more spending and surveillance

A commonplace criticism of political parties is that they have drifted “into their comfort zone”, which mostly means that Labour talks a lot about raising spending, while the Conservatives talk about cutting taxes. But politicians have comfort zones that are operational as well as ideological: ways of working that they find more attractive than others.

In late 2014, one ambitious young shadow cabinet minister asked his aides to draw up a 14-point plan to help him become leader of the Labour party. Step two involved an itemised list of Labour MPs, each of whom, he was told, he needed to wine and dine if he was to have any hope of making a successful bid at the job. The frontbencher in question contemplated evening after evening spent in conversation with his colleagues versus time spent with his wife and children. Surely, he reasoned, he could achieve the same end by writing thoughtful columns in the newspapers and delivering wide-ranging speeches? His leadership bid never recovered.

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

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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.