MA
ICAI Certified

Mohammad Abid Khan

Chartered Accountant

I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.

MRN: 468413 Varanasi 36 Articles

Latest Articles By Mohammad Abid Khan

Glossary

Corporate Tax: Meaning, Filing Requirements, and Key Benefits for Businesses

Corporate tax is one of the most important aspects of business finance and compliance. Understanding it helps companies not only remain legally sound but also optimize their financial strategy. This guide covers the meaning, filing process, rates, and major benefits…

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Glossary

What is Minimum Alternate Tax (MAT)?

Minimum Alternate Tax (MAT) ensures that companies pay a minimum amount of tax, even when their taxable income is reduced by various exemptions or deductions. It prevents zero-tax situations and maintains equity among taxpayers. MAT applies primarily to companies with…

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Glossary

What is Alternate Minimum Tax (AMT)?

Alternate Minimum Tax (AMT) is a taxation concept introduced to ensure that taxpayers claiming multiple deductions or exemptions still contribute a minimum amount of tax to the government. It acts as a balancing mechanism for equity and prevents misuse of…

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Glossary

Dividend Distribution Tax: Rates, Applicability & Impact

Dividend Distribution Tax (DDT) was once a key part of India’s corporate tax system, requiring companies and mutual funds to pay tax on the dividends distributed to investors. Although DDT was abolished in 2020, understanding its history, rates, and subsequent…

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Glossary

Section 115BAB: Low Corporate Tax for New Manufacturing Companies

To encourage domestic manufacturing and attract global investment, the Government of India introduced Section 115BAB , offering one of the lowest corporate tax rates globally. This section provides new manufacturing companies with a concessional tax rate of 15% , making…

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Glossary

Anti-Money Laundering (AML) Disclosures in Financial Reports

Money laundering poses one of the most significant risks to global financial systems. To combat this, governments and regulators have introduced strict anti-money laundering (AML) frameworks that require organizations to maintain transparency in their financial reporting. AML disclosures have become…

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Glossary

What is the Role of Blockchain in Accounting?

The integration of blockchain technology in accounting is transforming how businesses record, verify, and audit financial transactions. It brings unmatched transparency, accuracy, and trust to financial data management. As industries shift towards digital transformation, blockchain is becoming a game-changer in…

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Ecommerce Reconciliation

GST TCS Section 52 for E commerce: How to Record and Reconcile in BUSY Recom

When you sell through an e commerce platform in India, you need to deal with TCS or Tax Collected at Source under Section 52 of the CGST Act. This blog explains what Section 52 means for sellers on marketplaces, how…

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Ecommerce Reconciliation

Returns & Refunds Accounting: Automate RTO/RTS Entries & GST Impact

Returns and RTO/RTS (Return to Origin/Return to Seller) are part of every online business, but handling their accounting and GST impact can get complicated. This guide explains how to record returns and refunds properly, automate RTO/RTS entries, and stay compliant…

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HSN

T Shirt HSN Code: Understanding HSN Classifications for T Shirt Products

T shirts are one of the most common ready made garments sold in India. Every trader, wholesaler and online seller needs to know the correct T shirt HSN code so that GST on these products is charged in the right…

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HSN

Transportation HSN Code: Understanding HSN Classifications for Transportation Services

Transportation services keep goods and people moving across India. Under GST, these services must be billed using the correct HSN or service accounting code so that tax is calculated and reported in the right way. When you understand the transportation…

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HSN

Tea HSN Code for GST Filing

Tea is one of the most widely consumed beverages in India. Traders, grocery stores, cafes and online sellers deal in loose tea, tea powder , green tea and tea bags in many forms. To use the tea HSN code correctly…

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HSN

Tiles HSN Code and GST Classification

Tiles are widely used in homes, offices, shops and industrial buildings for floors and walls. Traders and contractors deal in many types of tiles such as ceramic tiles , vitrified tiles and glazed wall tiles. To use the tiles HSN…

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HSN

Cosmetic HSN Code for GST Filing

Cosmetic and beauty products are used every day by households, salons and retail shops. Under GST it is important to know the correct cosmetic HSN code so that invoices are made correctly and tax is paid at the right rate.…

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HSN

Pant HSN Code for GST Filing

Pants are common ready made garments sold by garment shops, wholesalers and brands across India. They include cotton formal pants, casual trousers, track pants and many styles for men and women. To apply GST correctly, you should understand the pant…

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HSN

V Belt HSN Code for GST Filing

V belts are widely used in motors, pumps and industrial machines for power transmission between pulleys. Dealers, mechanics and manufacturers need to know the correct V belt HSN code and GST rate so that they can issue proper invoices and…

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HSN

What is the HSN Code for Copper Wire?

Copper wire is a key input in electrical wiring, motors, transformers and many other industrial products. Under GST it is classified based on whether the wire is bare copper or insulated for electrical use. Bare copper wire appears under the…

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HSN

What is the HSN Code for Masking Tape?

Masking tape is a lightly adhesive tape used in painting, surface protection and general purpose masking work. It can be made from crepe paper, film or other backing material with a special adhesive that allows clean removal. Under GST, masking…

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HSN

Binding Wire HSN Code: Classification for Steel and Iron Binding Wire

Binding wire is widely used in construction sites, fabrication shops and industrial units to tie steel bars, mesh and other materials. It is usually made of mild steel and supplied in coils or rolls. For builders, hardware traders and manufacturers,…

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HSN

Insulation Tape HSN Code: Classification for Electrical and PVC Insulation Tapes

Insulation tape is mainly used for insulating and protecting electrical connections. Under GST, most PVC insulation tapes are classified as self-adhesive plastic tapes, while specialised high-temperature or fabric-based tapes may fall under other headings depending on their composition.

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HSN

Iron Scrap HSN Code: Classification for Metal and Steel Scrap

Iron scrap is generated in fabrication, engineering, construction and recycling activities. Under GST, iron and steel scrap are grouped under the ferrous waste and scrap headings, and correct HSN code usage is important for scrap dealers, manufacturers and recyclers.

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HSN

Papad HSN Code: Classification for Indian Papad and Snacks

Indian papad is a very common food item in homes, restaurants, and snack businesses. It is usually made from pulses like urad, moong, chana, or rice and then dried. Under GST, papad is treated as a food product and is…

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HSN

Repairing HSN Code: Classification for Various Repair Services

Repairing services include maintenance, fixing and restoration of machinery, equipment, vehicles and household items. Under GST, most repairing services are treated as maintenance and repair services, and you must select the correct service accounting code based on what you repair.

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HSN

Umbrella HSN Code: Classification for Rain, Sun and Fashion Umbrellas

Umbrellas are common consumer products used for rain protection, sun protection and even as a fashion accessory. Under GST, all these types of umbrellas have to be classified under the correct HSN code so that the tax is applied properly.

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HSN

Bolt HSN Code: Classification for Hex and Structural Bolts

Bolts are one of the most common fasteners used in construction, machinery, automobiles and metal fabrication. They are used along with nuts and washers to hold two or more parts tightly together. For GST billing, it is very important to…

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HSN

Brush HSN Code: Classification for Cleaning and Industrial Brushes

Brushes are used in homes, offices and industries for cleaning, polishing, painting and many other jobs. They come in many forms like floor brushes, bottle brushes, wire brushes and industrial machine brushes. For GST, all these types have to be…

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HSN

Cat 6 Cable HSN Code: Classification for Network & Data Cable

Cat 6 cables are high performance network cables used for LAN, internet and data transfer in offices, shops, factories and homes. Under GST, these cables must be reported with the correct HSN code so that invoices, e-way bills and returns…

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HSN

Electrical Panel HSN Code: Classification for Distribution and Switchgear Panels

Electrical distribution and control panels are used to manage power in factories, offices and homes. Under GST, most standard electrical panels such as distribution boards, MCC panels and control panels are classified under HSN code 8537. Correct use of this…

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HSN

Envelopes HSN Code: Classification for Paper and Mailing Envelopes

Envelopes are widely used by offices, schools, banks and businesses for sending letters, bills and documents. Even though they look simple, they need proper HSN classification because they are treated as a separate paper product under GST. In GST, most…

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HSN

Mirror HSN Code: Classification for Decorative, Wall, and Bathroom Mirrors

Mirrors are widely used in homes, offices, retail stores and bathrooms. They can be plain wall mirrors, decorative framed pieces, bathroom mirrors with shelves or mirrors integrated in furniture. Under GST, most glass mirrors fall under specific HSN codes depending…

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HSN

MS Channel HSN Code: Classification for Mild Steel Channels

Mild steel (MS) channels are widely used in construction, fabrication, racking systems and structural frames. They form part of the basic steel sections that support roofs, sheds, machinery platforms and many other structures. Under GST, MS channels must be reported…

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HSN

Pesticides HSN Code: Classification for Agricultural and Chemical Pesticides

Pesticides are essential inputs for farmers and agricultural businesses. They control insects, weeds, fungi and other pests that harm crops. Under GST, pesticides can fall under different HSN codes based on their chemical nature and use, and they usually attract…

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HSN

Pillow HSN Code: Classification for Bed and Decorative Pillows

Pillows are used in homes, hotels, hospitals and many other places to provide comfort and support while sitting or sleeping. They can be bed pillows, decorative cushions, travel pillows or special orthopedic and memory foam pillows. Under GST, pillows are…

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HSN

Curtain HSN Code: Classification for Cloth, Fabric and Window Curtains

Curtains and curtain fabrics are common items in homes, offices and shops. For GST filing, they must be classified under the correct HSN code so that tax calculation, invoicing and returns stay accurate. This guide explains the HSN code, GST…

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HSN

Phenyl HSN Code: Classification for White and Black Phenyl

Phenyl is a common cleaning liquid used for floors, toilets and large commercial spaces. Both white phenyl and black phenyl are treated as disinfectants or cleaning preparations under GST. For correct taxation every trader and manufacturer has to map phenyl…

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Accounting

Common GST Filing Errors & How Software Fixes Them

GST return filing looks simple on paper, but in real business life, errors often happen. The reasons are common. Data comes from many sources, invoices get edited, purchase bills get missed, and tax rules are misapplied. Even a small mistake…

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