Tax Consultant in Tonk — GST Consultant & Income Tax Filing Services

Key GST rates for Tonk's mustard and soybean oil industry: (1) Mustard seeds (HSN 1205) — NIL GST; (2) Mustard oil crude (HSN 1514 10) — 5% GST; (3) Mustard oil refined (HSN 1514 90) — 5% GST; (4) Soybean (raw, HSN 1201) — NIL GST; (5) Soybean oil (HSN 1507) — 5% GST; (6) De-oiled cake / soya cake (HSN 2304) — NIL GST (animal feed); (7) Mustard oil cake (HSN 2306) — NIL GST; (8) Plastic packaging pouches (HSN 3923) — 18% GST; (9) Cardboard packaging (HSN 4819) — 18% GST; (10) Tin containers for edible oil (HSN 7310) — 18% GST. Critical: Oil mills must correctly segregate NIL-rated raw material purchases and 5% output GST on oil — issuing all products at wrong rate leads to ITC mismatch and demand notices. ITC on expeller machinery, packaging equipment — claim all eligible ITC. E-way bill mandatory for all oil consignments above ₹50,000 on NH-12 Jaipur-Kota route. DisyTax provides free mustard oil HSN classification advisory — call +91-7065281345.

Yes — Arhtiya commission is taxable at 18% GST regardless of whether underlying agricultural goods are NIL-rated. Key rules for Tonk mandi arhtiya: (1) GST on commission: Commission received by arhtiya for facilitating sale of mustard, soybean, wheat, vegetables is classified as commission agent services (SAC 997111) — 18% GST. The fact that mustard seeds are NIL-rated does NOT make the commission exempt; (2) Mandatory registration: Arhtiya with aggregate commission income above ₹20 lakh must compulsorily register. Aggregate turnover includes commission — ₹20 lakh threshold crossed by most active arhtiya; (3) RCM on freight: Arhtiya paying freight to unregistered truck operators for commodity delivery must pay GTA RCM at 5%; (4) Cash transaction limit: Section 269ST — cash receipts above ₹2 lakh per transaction per day from a single party prohibited. Mandi cash transactions must be in multiple separate transactions — else penalty equal to transaction amount; (5) TDS under Section 194Q: If arhtiya's annual purchase from a single farmer exceeds ₹50 lakh, TDS at 0.1% under Section 194Q deductible; (6) Income tax: Section 44AD presumptive — declare 8% (cash) / 6% (digital) of commission income as taxable profit. DisyTax provides complete arhtiya GST + ITR advisory — call +91-7065281345.

Sand and dolomite mining GST in Tonk's Banas river and Aravalli belt involves multiple layers: (1) Output GST on minerals: River sand (HSN 2505) — 5% GST; Dolomite (HSN 2518) — 5% GST; Limestone (HSN 2521) — 5% GST; Stone grit/chips (HSN 2517) — 5% GST; (2) Mining royalty to Rajasthan government — RCM: Royalty paid to Rajasthan government for mining rights is a reverse charge supply — sand/dolomite miner must pay 18% GST under RCM on royalty amount (classified as right to use natural resources — SAC 997337 under Notification 13/2017). This RCM ITC is available for offset against output GST; (3) GST valuation dispute: Whether royalty amount should be included in the value of supply when selling sand/dolomite — major ongoing dispute under CGST Rules Chapter 4; (4) GTA RCM: Sand haulage trucks — if unregistered GTA, recipient pays 5% RCM; (5) Income tax: Section 44AD presumptive at 8%/6% if turnover below ₹2 crore; 44AB audit above ₹1 crore. DisyTax provides complete Tonk mining sector advisory — call +91-7065281345.

ITR form selection for Tonk businesses: (1) Mustard oil/soybean trader proprietor with turnover below ₹2 crore — ITR-4 under Section 44AD (declare 8% cash/6% digital as income — no books required); (2) Oil mill/processing business with turnover above ₹2 crore — ITR-3 with mandatory books and 44AB audit above ₹1 crore; (3) Arhtiya commission agent — ITR-4 under 44AD if commission below ₹50 lakh; ITR-3 if above ₹50 lakh with actual books; (4) Transport truck owners (up to 10 trucks) — ITR-4 under Section 44AE — ₹1 lakh per heavy goods vehicle or ₹7,500 per month per vehicle as deemed income; (5) Sand mining proprietor — ITR-4 under 44AD if turnover below ₹2 crore; (6) RIICO Pvt Ltd company — ITR-6 with 44AB audit if above ₹1 crore; (7) LLP oil mill/trading partnership — ITR-5 for firm + ITR-3 for each partner; (8) Salaried government employee / teacher — ITR-1 if only salary + one house property income. Check all ITR due dates and old vs new regime analysis. DisyTax files all ITR forms from ₹499 — call +91-7065281345.

Tonk and Malpura wool & pashmina exporters can avail complete GST export benefits: (1) Zero-rated supply: All exports are zero-rated under IGST Act Section 16 — no GST on export invoice. Two options: (a) Export with payment of IGST and claim refund; (b) Export under LUT/Bond without payment of IGST — LUT preferred as no cash outflow; (2) LUT filing: Annual LUT on GST portal before April 1st every year. Export wool/yarn invoices with "Supply under LUT — 0% IGST" declaration; (3) IEC mandatory: Import Export Code from DGFT mandatory for every wool/yarn exporter — ₹999 via DisyTax; (4) IGST refund on inputs: ITC on spinning machinery, dyeing chemicals, packaging material — refund via Form RFD-01; (5) GST rates for wool exports: Raw wool (5101) NIL — no ITC available on input side; Wool tops (5105) at 5% — ITC on processing machinery claimable; Woollen yarn (5106) at 12% — full ITC chain available; (6) RoDTEP export incentive: Wool yarn and fabric exporters from Rajasthan can claim RoDTEP (Remission of Duties and Taxes on Exported Products) — rates notified separately per HS code; (7) AEPC registration: Apparel Export Promotion Council registration recommended for wool fabric exporters. DisyTax handles complete wool export setup — call +91-7065281345.

Complete GST cancellation revocation process for Tonk businesses: (1) 90-day window: Revocation application must be filed within 90 days of GST cancellation order date. After 90 days, revocation is not possible and fresh registration becomes complicated; (2) Clear all pending returns first: All pending GSTR-1 and GSTR-3B returns from the period of non-filing must be cleared with late fee payment — GSTR-3B late fee ₹50/day up to ₹5,000 + 18% interest on any tax due; (3) File Revocation Application: Form REG-21 on GST portal — stating reason for non-filing and undertaking future compliance; (4) GST officer review: Officer may approve within 30 days or call for hearing. DisyTax prepares strong revocation application with compliance undertaking for higher approval success rate; (5) GSTR-10 if revocation missed: If 90-day window missed, GSTR-10 final return must be filed and fresh GST registration applied — entire business setup must restart; (6) Government contractor critical: Rajasthan PWD, NHAI, and state government contractors lose tender eligibility with cancelled GSTIN — revocation urgent before next tendering cycle. DisyTax handles GST revocation at ₹1,999 — call +91-7065281345 immediately if your GST is cancelled.

Capital gains on agricultural land sale in Tonk: (1) Rural agricultural land (outside municipal limits / population below 10,000): Fully exempt from capital gains tax — not a capital asset under Section 2(14). Most Tonk village land outside municipal limits qualifies; (2) Urban agricultural land (within municipal limits or within 8 km of Tonk/Niwai/Malpura town with population above 10,000): Taxable as capital gains — LTCG if held 24+ months; (3) LTCG rate: 12.5% without indexation (post July 23, 2024) or 20% with indexation using CII for properties purchased before July 23, 2024; (4) Section 54B exemption: If proceeds reinvested in another agricultural land within 2 years — LTCG exempt. Tonk farmers converting land near NH-12 and RIICO zones can save lakhs using Section 54B; (5) Capital Gains Account Scheme (CGAS): If reinvestment not done by ITR due date — deposit in CGAS bank account to protect exemption claim; (6) Section 54EC bonds: Invest up to ₹50 lakh in NHAI/REC bonds within 6 months — LTCG exempt; (7) Section 50C: If actual sale price below circle rate — deemed LTCG computed on circle rate. DisyTax handles complete agri land capital gains ITR at ₹2,999 — call +91-7065281345.

Missing GST return deadlines in Tonk attracts serious consequences: (1) Late fee — ₹100/day (₹50 CGST + ₹50 SGST) for nil returns; ₹200/day if tax payable — maximum ₹5,000 per return; (2) Interest at 18% per annum on unpaid GST from due date — compounds daily; (3) ITC blocked — oil mill loses machinery and packaging ITC; arhtiya loses input credit; (4) E-way bill blocked after 2 consecutive months of GSTR-3B non-filing — mustard oil consignment transport on NH-12 Jaipur-Kota highway becomes illegal, vehicle detention risk at Rajasthan check posts; (5) GST cancellation after 6 months of continuous non-filing — revocation required with all pending returns cleared; (6) Government contractor blacklisting: Rajasthan PWD, NHAI, and state government panels require GSTIN active and return filing history — lapsed filing = removed from approved vendor list; (7) Prosecution risk for repeated defaults — fine up to ₹25,000 or imprisonment in extreme cases of willful default. DisyTax handles urgent same-day return filing at ₹500/month with WhatsApp deadline reminders. Call +91-7065281345 now.