Raam Srinivasan Swaminathan Kalpathi
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Issue Id: 121166
Client with rental income below Rs.50 lakhs had opted for composition scheme. As no ITC was availed against the said supply Form ITC-03 was not ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121124
Brief facts are: Client was issued ASMT-10 on 02-Mar-26 and reply was filed on 15-Apr-26 . Not satisfied Tamil Nadu GST department issued DRC-01 ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121117
Client is based out of Chennai and has obtained GSTN in TN. They are planning to import certain quality testing equipment which is generally taken to ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121111
A private limited company's name was struck off u/s. 248 by an application made by the company as Annual Returns and Financial Statements were ...
Read Full Issue Accounting - Auditing
Issue Id: 121046
Dear experts One of the client had on account of a technical glitch in the portal while filing TRAN-1 reversed the eligible ITC in the books of ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121044
The client had booked foreign exchange translation and transaction income on account of appreciation in US$ rate. This was religiously reported in ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121043
One of the client had on account of a technical glitch in the portal while filing TRAN-1 reversed the eligible ITC in the books of account in 2018. ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121027
JDA signed in Feb 2023 Project completed in July 2026 Residential apartments Builder has charged landlord 3.75% CGST and 3.75% SGST are ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121007
ITC by a client was correctly availed. Supplier did not remit tax to the Govt. FY 2020-21. Said ITC was voluntarily reversed upon receipt of audit ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120980
A person buys dried red chilli (HSN 09042110) directly from farmers and sells it to wholesalers charging GST of 5%. Is this rate ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120979
Suppose I take an agricultural land on lease and produce agricultural commodity (GST to the trader will be 5%) and sell the same to a wholesaler. ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120971
An automotive ancillary is exporting goods to USA. The customer to avoid 'Trump's tantrum tariff' has contracted with the supplier in ...
Read Full Issue Accounting - Auditing
Issue Id: 120922
A retail store has a policy of write down of the value of its old inventory at the end of each reporting period. At the end of the first year - ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120722
The client is an internaltional freight forwarder (plus provides related logistics services). Marketing fees is paid (fixed component + ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120698
The client renders software consultancy services to a company in Japan. The japanese companys tax auditors have advised their client to treat ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120657
As per the aforementioned notification every overseas subsidiary have to submit APR alongwith their audited accounts. As our companys overseas ...
Read Full Issue Accounting - Auditing
Issue Id: 120645
Could the experts enlighten on the format of the audit report to be provided with APR to be submitted to RBI relating to overseas subsidiaries? ...
Read Full Issue FEMA
Issue Id: 120638
Client is an international freight forwarder. Foll audit paras have been provided raising demand, viz. 1) GST under RCM on amounts ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120584
Our company was subjected to GST department audit for the years 2017-2020 and also from 2020-2023 tax years u/s. 65. Now department has again ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 120044
Facts: 1. The client is located in SEZ 2. Notice received under Sec.61 for remittance of late fees for belated filing of 3B. Notice demanded ...
Read Full Issue Goods and Services Tax - GST
250 Replies on 198 Issues
Issue Id: 121166
Client with rental income below Rs.50 lakhs had opted for composition scheme. As no ITC was availed against the said supply Form ITC-03 was not ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121162
S.16(2)(c) of GST can't be applied Mechanically to Deny ITC: P&H HC issues 14 Guidelines for Dept. Sir Kindly get this case law
Goods and Services Tax - GST
Issue Id: 121151
GST-6A Export of Service for exchange rate purpose where can RBI exchange rate can be retrieved. Can this ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121147
A private limited company is GST registered only in Punjab, where its manufacturing plant is located and all outward supplies are made from ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121146
We are an NBFC. Every month, we reverse 50% of the eligible ITC as per Rule 38. So for 50% ITC which is reversed, can it be added back to the fixed ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121145
Sir Can i issue gst credit note in tally prime under item mode without enetring quantity and rate for post sale discount and correction in invoice ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121144
Internet Service is registered in individual freelancer name, and the amount of internet charge is reimbursed by the foreign client on monthly basis, ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121138
A warehouse owner raises a monthly rent bill for the warehouse to the tenant. The owner also pays the electricity bill every month and recovers the ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121132
A company has construction sites across various States and arranges rented accommodation for employees working at these sites. The ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121119
Sir / Madam We are importing raw materials under the Advance Authorisation scheme and currently filing Shipping Bills under LUT, as Rule 96(10) of ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121117
Client is based out of Chennai and has obtained GSTN in TN. They are planning to import certain quality testing equipment which is generally taken to ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121111
A private limited company's name was struck off u/s. 248 by an application made by the company as Annual Returns and Financial Statements were ...
Read Full Issue Accounting - Auditing
Issue Id: 121105
During August 2023 to May 2026, supplier-uploaded credit notes were auto-populated in GSTR-2B but were inadvertently reported under Table ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121097
When the GST Department initiates an audit under Section 65 of the CGST Act, 2017, can the audit team legally require the taxpayer to provide a ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121085
A company has two classes of equity shares, one carrying economic rights and the other carrying voting rights. Under a Shareholders' Agreement ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121083
In an agreement instead of receiving 20% referral invoice which attracts GST @ 18% to the supplier who is engaged in restaurent services being sale ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121081
Dear Experts, We seek your views on the following GST issue: A registered person has availed Input Tax Credit (ITC) on certain vendor invoices. ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121079
Under Rule 50, if at the time of receipt of advance the nature of supply is not determinable, the supply is deemed to be an inter-State supply and ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121078
A taxpayer did not comply with Rule 86B during FY 2022-23 and discharged 100% of output tax liability through eligible ITC instead of paying the ...
Read Full Issue Goods and Services Tax - GST
Issue Id: 121077
Query - Supply to SEZ with Payment of IGST I have a query regarding zero-rated supply to an SEZ Unit/Developer with payment of IGST. Suppose a ...
Read Full Issue Goods and Services Tax - GST
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TaxTMI 
TaxTMI 
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08 Oct 2026 
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