Q. 645 Please provide link for section 125 penalty.

Ans. https://taxo.online/section-125-general-penalty/

Q. 644 While generating E- Credit Note through excel utility, the option to mention invoice reference number against which credit note is being given is not available please confirm whether E-Credit note will be issued without mentioning invoice reference number ?

Ans. It is not mandatory.

Q. 643 PLZ CLARIFY FOR NOTIFICATION 13/2022 REGARDING DATE EXTENSION : 1 FY 2019-20 SAY APRIL 2019—3B DUE DATE 18.05.2019 LAST DATE WAS 17.05.21 AFTER 13/2022 WHAT WOULD BE LAST DATE TO FILE REUND APPLICATION U/S54(1) 2 FY 2020-21 SAY APRIL 2020—3B DUE DATE 18.05.2020 LAST DATE WAS 17.05.22 AFTER 13/2022 WHAT WOULD BE LAST DATE TO FILE REUND APPLICATION U/S 54(1)

Ans. Any person claiming refund of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed.