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I am a Chartered Accountant with over a decade of professional experience specializing in Goods and Services Tax (GST), Indirect Taxation, and allied regulatory compliances.

I am the founder and practicing partner at R MODI & CO, a Chartered Accountancy firm based in Kolkata, serving clients across India.

With a strong background in GST advisory, litigation management, compliance audits, refund processing, and departmental representations, I assist businesses across sectors in effectively navigating the complexities of GST law and practice.

Our services include GST registration, return filing, annual returns, GST audits, litigation support, including replying to notices, drafting appeals, managing departmental audits, input tax credit reconciliations, and strategic tax planning.

Over the years, I have authored several articles, client advisories, and technical notes on emerging GST issues to help taxpayers, businesses, and fellow professionals stay updated with the dynamic indirect tax regime.

I believe in blending technical expertise with practical insights, delivering solutions that are not only regulatory compliant but also business-centric and forward-looking.

Feel free to connect for knowledge sharing, collaborations, and discussions in the field of Indirect Taxation and GST practice.

Showing 1 to 2 of 2 Results
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Issue Id: 120344
Past-Period ITC Reversals & “Net ITC” Computation under Rule 89(4) – GST Refunds
We are handling a GST refund matter involving accumulated Compensation Cess ITC under Rule 89(4) of the CGST Rules for zero-rated exports without ... Read Full Issue
Goods and Services Tax - GST
Author
Date 12 Aug 2025
Replies 3 Replies
Views 2952 Views
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Issue Id: 119614
Query on Rule 37 of CGST Rules and ITC Reversal
A taxpayer has been issued an order under Section 74 of the CGST Act, 2017, alleging wrongful availment of Input Tax Credit (ITC) due to non-payment ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Feb 2025
Replies 5 Replies
Views 10554 Views
4 Replies on 4 Issues
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Issue Id: 119615
GST RCM on rent-applicability in the case of property taken on lease
One of the clients- a dealer registered under GST- is running his business in a shop taken on lease for 8 years by paying Rs 8 lakhs as the lease ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Feb 2025
Replies 1 Reply
Views 68819 Views
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Issue Id: 119614
Query on Rule 37 of CGST Rules and ITC Reversal
A taxpayer has been issued an order under Section 74 of the CGST Act, 2017, alleging wrongful availment of Input Tax Credit (ITC) due to non-payment ... Read Full Issue
Goods and Services Tax - GST
Author
Date 18 Feb 2025
Replies 1 Reply
Views 10554 Views
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Issue Id: 119601
Multipal Business in Single GST input use
Sir/Madam Mr A having Single GST number (regular) Runs two type of Business 1. Own vehicale (Car ) renting Service He is not collecting ... Read Full Issue
Goods and Services Tax - GST
Author
Date 14 Feb 2025
Replies 1 Reply
Views 1558 Views
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Issue Id: 119595
Section 74 of CGST
Respected Sir/ Madam I humbly seek your valuable suggestions to my query We have received a SCN u/s 74 pursuant to audit u/s 65 of the CGST Act. A ... Read Full Issue
Goods and Services Tax - GST
Author
Date 12 Feb 2025
Replies 1 Reply
Views 10815 Views
Showing 1 to 8 of 8 Results
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E-Way Bill Expired Before or During Transit – GST-Compliant Solutions You Must Know
E-way bill validity determines whether movement must stop and documentation be corrected to avoid detention and penalties.
Expired e way bills require stopping movement and corrective documentation tailored to whether goods are at origin or already in transit. If goods have not moved, cancel within the portal window and re generate an e way bill, or issue a fresh invoice or delivery challan and then generate a new e way bill; retain proof of non movement. If goods are in transit, attempt extension via the transporter's login; if extension is unavailable, stop, prepare a delivery challan from the current location, generate a new e way bill, and preserve the expired bill, challan, new bill and transit evidence. (AI Summary)
Goods and Services Tax - GST
Author
Date 13 Aug 2025
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Detailed Write-Up: CBIC Instruction No. 03/2025-GST – Streamlining GST Registration
GST registration process: standardized documentation, constrained queries, and mandatory verification with supervisory oversight to ensure compliance.
The instruction confines document requests to those specified in FORM GST REG-01 and requires approval for additional demands, prescribes specific acceptable proofs for owned, rented and shared premises, and limits constitution proof to primary documents like partnership deeds or registration certificates. Officers must not raise presumptive queries. It mandates distinct processing timelines for non-risky and risky applications, requires physical verification with upload of verification report, GPS-enabled site photos and supporting documents via FORM GST REG-30 within the prescribed period, and prescribes use of FORM GST REG-03, REG-04 and REG-05 for clarifications, responses and rejections respectively, with senior officers responsible for oversight. (AI Summary)
Goods and Services Tax - GST
Author
Date 29 Apr 2025
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Handbook on Input Service Distributor (ISD) under GST- As Amended till FY 2024–25
ISD registration mandatory for central input service receipts; requires monthly pro rata ITC distribution and prescribed ISD invoicing.
The note requires entities that centrally receive input service invoices for multiple GST registrations under a common PAN to register as an ISD and distribute Input Tax Credit in the month of receipt, pro rata by recipient turnover. Distribution must follow tax-type rules based on recipient location, use prescribed ISD invoice format, be reported in the ISD return, and be adjusted by ISD credit/debit notes when necessary. (AI Summary)
Goods and Services Tax - GST
Author
Date 24 Apr 2025
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Navigating GST on Rental Income: Key Rules, Exemptions & Compliance
GST on rental income: commercial leases taxable and RCM/ITC rules determine who bears the tax and credit entitlement.
GST on rental income hinges on property type and end-use: commercial rentals are taxable and generally taxed at the applicable rate with the landlord liable unless RCM applies; residential rentals for residential use are exempt. Registration follows aggregate turnover thresholds. The availability of input tax credit for inward supplies used in construction of property intended for taxable commercial rent is contested following judicial developments and a proposed amendment to Section 17(5)(d), which seeks to limit ITC and may affect the foundational principle of ''for use in the furtherance of business.'" (AI Summary)
Goods and Services Tax - GST
Author
Date 13 Feb 2025
Replies 4 Replies
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Comprehensive Article on GST TDS and RCM on Metal Scrap (Effective from 10th October 2024)
TDS on metal scrap requires buyers to deduct tax at source, while RCM shifts GST liability to buyers.
Amendments establish RCM for metal scrap bought from unregistered suppliers, making registered buyers liable to pay GST and self invoice within the prescribed period, with the GST so paid eligible for Input Tax Credit. Separately, purchases from registered suppliers attract TDS requiring buyers to obtain a TDS registration, deduct tax at the notified rate when the contract value exceeds the threshold, file monthly TDS returns and issue certificates; deducted amounts are credited to the supplier's cash ledger for GST offset. (AI Summary)
Goods and Services Tax - GST
Author
Date 16 Oct 2024
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Article on Notification No. 22/2024 - Input Tax Credit (ITC)
Input Tax Credit rectification procedure enables taxpayers to correct wrongly availed ITC when now eligible under revised entitlement.
Notification No. 22/2024 provides a special rectification mechanism allowing taxpayers who were previously found to have wrongly availed Input Tax Credit to apply electronically, within a six month window, to have orders reviewed where the ITC is now claimable under revised entitlement provisions. Applicants must submit prescribed proforma details including order references, detailed ITC and tax particulars, and justification for current eligibility; the original tax officer must decide within three months, issue a rectified order if appropriate, update statutory forms, and afford natural justice where the rectification may adversely affect the taxpayer. (AI Summary)
Goods and Services Tax - GST
Author
Date 14 Oct 2024
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Calcutta High Court Grants Relief to Small Business Owner in GST Registration Cancellation Case
Procedural fairness in GST cancellations can prevent undue harm to small businesses, subject to compliance and portal reactivation.
The dispute addresses whether tax authorities must acknowledge belated filing and suspend cancellation when a registrant files pending returns after receiving a show cause notice. The court emphasized that pandemic-related non-filing did not imply tax evasion and directed that the cancellation be set aside provided the registrant files all pending returns and pays tax, interest, fines and penalties within a stipulated period, and that authorities reactivate the portal to enable compliance. (AI Summary)
Goods and Services Tax - GST
Author
Date 24 Jun 2024
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Comprehensive Guide to Tax Deductions for HUFs Under Chapter VI-A for AY 2024-25
Chapter VI-A deductions for HUFs: specified provisions permit tax relief on investments, health, disability, donations and savings.
Chapter VI-A permits HUFs to claim deductions across specified heads: investment and principal repayment deductions similar to Section 80C (excluding PPF contributions for HUFs); health insurance premium deductions with enhanced relief for senior insured persons; disability and specified-disease medical treatment deductions with separate limits for regular and severe cases and for senior citizens; donation deductions varying by institution including research and rural development donations and political contributions; and a capped deduction for savings bank interest. Each deduction is subject to statutory eligibility and documentation requirements. (AI Summary)
Income Tax
Author
Date 22 Jun 2024
RAHUL MODI
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Organization
Organization

R MODI AND CO

Connected
Connected

May 2023