ARCHANA JAIN
FCA, B. Com(H) SRCC, DU, L.LB
Contact Info
Founder at Archana Jain & Co | Certified Faculty at ICAI, NACIN PHD Chamber of Commerce & FICCI | GST, Customs & FTP |
More than 15 years of experience in the field of indirect taxes- compliances, Refund, Audit, Advisory and litigation. Experience of handling Internal Audit, Forensic Audit, GST Audit, AEO Certification Audit, Custom Classification Matters, SVB Orders, EDD matters, SAD Refund, Service Tax/GST refunds, DGFT related matters, MOOWR, SEZ matters etc.
Had handled successfully assessments regarding SVB orders, SAD Refunds, EDD Refunds, DGFT licenses scrips etc. An FCA and law graduate, a public speaker, motivator and above all an humble student of life.
Speaker at various seminars held at FICCI, PHD Chambers and Institute of Chartered Accountant of India. Experience of delivering at more than 700+ workshops, seminars and Certification courses offered by ICAI on GST. Had been a trainer at Post And Telegraph Academy for GST Training. Speaker at Delhi GST Office at ITO(STATE) for Officers training for GST refund and various critical issue sunder GST. Speaker at various ICAI program for CGST officers Training.
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Showing 1 to 7 of 7 Results
Intermediary services under GST move to recipient-based place of supply, improving export treatment for cross-border service providers.
Intermediary services under GST became controversial because the place of supply rule determined export status. The omission of Section 13(8)(b) from the IGST Act shifts such cross-border supplies to the general rule in Section 13(2), so the place of supply is now the recipient's location. Indian service providers to overseas recipients may qualify for export treatment if the remaining statutory conditions are satisfied, while procurement of such services from abroad may now be treated as import of services. (AI Summary)
Goods and Services Tax - GST
First charge priority: secured creditors' charges prevail over conflicting central excise claims under SARFAESI constraints.
The Commissioner invoked confiscation powers under a provision of the Central Excise Rules that had been omitted before the dates of confiscation, so those powers could not be validly exercised; after insertion of a statutory first charge in the Central Excise statute the charge remains subject to the SARFAESI regime, and where conflict arises the secured creditor's priority may prevail over central excise dues, requiring fact-specific analysis of competing statutory schemes. (AI Summary)
Central Excise
Input Tax Credit restriction: amendments confirm ITC cap, require self-certified reconciliation, and tighten recovery penalties.
Mandatory audited accounts under CGST are omitted and replaced by an electronic self-certified reconciliation statement; Rule 36(4) limits on Input Tax Credit are given statutory effect by amendment to Section 16(2); interest is limited to the cash-paid tax portion except where proceedings have begun; outward supplies in GSTR-1 not reflected in GSTR-3B are treated as self-assessed tax for recovery; detention, penalty, provisional attachment, and departmental information powers are substantially expanded; scope of supply is amended to override mutuality between clubs and members. (AI Summary)
Goods and Services Tax - GST
Restriction on input tax credit use may compel additional cash discharge when taxable supplies exceed a specified monthly threshold.
Rule 86B restricts use of the electronic credit ledger to discharge output tax where monthly taxable supplies exceed a specified threshold, requiring a residual portion of tax to be discharged otherwise; exclusions apply for taxpayers with significant prior income-tax payments, prior refunds of unutilised input tax credit for zero-rated or inverted-duty supplies, sufficient cumulative cash payments during the year, and specified government/public/statutory bodies, and the Commissioner may remove the restriction after verification. (AI Summary)
Goods and Services Tax - GST
Quarterly return and monthly payment scheme enables quarterly GSTR-3B filing with mandated monthly tax payments and optional invoice reporting.
The QRMP scheme allows eligible taxpayers with aggregate turnover up to five crore to file GSTR-3B quarterly while paying tax monthly for the first two months using FORM GST PMT-06. Monthly payments may follow the Fixed Sum Method (system-calculated fraction of prior-quarter cash tax or last-month tax where applicable) or the Self-Assessment Method (taxpayer-calculated net of ITC). Optional Invoice Furnishing Facility (IFF) enables limited monthly invoice reporting (1st-13th) for recipient ITC visibility. Deposits for the first two months are debited against the quarter's GSTR-3B, refunds allowed only after filing, and prescribed interest/late-fee rules apply for delayed payments or returns. (AI Summary)
Goods and Services Tax - GST
Auto-population of GSTR-3B auto-fills liabilities and ITC for taxpayer review, requiring verification and manual edits where needed.
Auto-population fills GSTR-3B table-wise using outward supply details from GSTR-1 and inward supply/ITC data from GSTR-2B, providing a system-generated PDF for assistance while permitting taxpayers to edit values; net negative source amounts are treated as zero, certain tables (e.g. Table 5 and 6.2) are excluded, and supplies not present in system data (such as from unregistered persons or some imports) must be added manually. (AI Summary)
Goods and Services Tax - GST
Encashment of bank guarantees risks foreclosing appeal rights unless provisional release conditions and procedural safeguards are respected.
Provisional release of seized goods under the GST framework is permitted on execution of a bond and furnishing security in the form of a bank guarantee, or on payment of applicable tax, interest and penalty; where the person fails to produce the goods at the appointed place and time, the security may be encashed and adjusted against the tax, interest and penalty. Authorities must form a reasonable reason to believe based on relevant material before seizure, distinguish transit-stage detention from post-delivery confiscation, and consider appellate and stay remedies before coercive encashment of bank guarantees. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
12 Jun 2026 
2 Replies 
