Raam Srinivasan Swaminathan Kalpathi Profile

Raam Srinivasan Swaminathan Kalpathi

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Issue Id: 121111

Company struck off under Companies Act, 2013

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

Asked by Raam srinivasan swaminathan kalpathi

10 Sep 2026

2 Replies

173 Views

Issue Id: 121046

Reclaim of ITC (through TRAN-1) after reversal - redrafted issue id 121043

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

Asked by Raam srinivasan swaminathan kalpathi

28 Jul 2026

9 Replies

672 Views

Issue Id: 121044

Foreign exchange fluctuation income booked

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

Asked by Raam srinivasan swaminathan kalpathi

28 Jul 2026

5 Replies

718 Views

Issue Id: 121043

Reclaim of ITC (through TRAN-1) after reversal

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

Asked by Raam srinivasan swaminathan kalpathi

28 Jul 2026

3 Replies

470 Views

Issue Id: 121027

GST rate for land owner after completion of residential apartments

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

Asked by Raam srinivasan swaminathan kalpathi

14 Jul 2026

6 Replies

667 Views

Issue Id: 121007

Interest on ITC correctly availed but reversed as supplier failed to remit tax to the Govt.

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

Asked by Raam srinivasan swaminathan kalpathi

08 Jul 2026

7 Replies

491 Views

Issue Id: 120980

GST impact on sale of dried red Chilli procured directly from farmers and sold to wholesalers

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

Asked by Raam srinivasan swaminathan kalpathi

28 Jun 2026

6 Replies

956 Views

Issue Id: 120979

Agricultural land taken on lease and produce sold directly to wholesalers

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

Asked by Raam srinivasan swaminathan kalpathi

26 Jun 2026

10 Replies

836 Views

Issue Id: 120971

DDP sales - date of booking revenue

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

Asked by Raam srinivasan swaminathan kalpathi

24 Jun 2026

7 Replies

451 Views

Issue Id: 120922

Implication of inventory graded inventory write off vis-a-vis Section 17(5)(h)

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

Asked by Raam srinivasan swaminathan kalpathi

17 May 2026

8 Replies

709 Views

Issue Id: 120722

GST applicability on marketing fees paid consultants abroad

The client is an internaltional freight forwarder (plus provides related logistics services). Marketing fees is paid (fixed component + ... Read Full Issue

Asked by Raam srinivasan swaminathan kalpathi

20 Jan 2026

7 Replies

574 Views

Issue Id: 120698

Withholding tax on export of computer software

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

Asked by Raam srinivasan swaminathan kalpathi

07 Jan 2026

3 Replies

538 Views

Issue Id: 120657

Audit of overseas subsidiary as per RBI Not. 400 dt. 22-Aug-2022

As per the aforementioned notification every overseas subsidiary have to submit APR alongwith their audited accounts. As our companys overseas ... Read Full Issue

Asked by Raam srinivasan swaminathan kalpathi

16 Dec 2025

2 Replies

1863 Views

Issue Id: 120645

Audit report to be submitted for purposes of APR submission to RBI

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

Asked by Raam srinivasan swaminathan kalpathi

15 Dec 2025

4 Replies

1124 Views

Issue Id: 120638

Audit u/s.65 on international freight forwarders for period 2020-24

Client is an international freight forwarder. Foll audit paras have been provided raising demand, viz. 1) GST under RCM on amounts ... Read Full Issue

Asked by Raam srinivasan swaminathan kalpathi

06 Dec 2025

6 Replies

810 Views

Issue Id: 120584

Audit u/s.65 completed for 2017-2023 period. Scrutiny Notice received u/s.61

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

Asked by Raam srinivasan swaminathan kalpathi

08 Nov 2025

15 Replies

2721 Views

Issue Id: 120044

Remittance of late fees pursuant to Sec.61 scrutiny Notice

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

Asked by Raam srinivasan swaminathan kalpathi

23 May 2025

3 Replies

832 Views

Issue Id: 119968

Next steps post favourable orders from Comm (Appeals)

Our company had filed appeals with FAA contesting the GST claimed by the department on issue of food coupons to employees. Following the decision of ... Read Full Issue

Asked by Raam srinivasan swaminathan kalpathi

04 May 2025

6 Replies

3365 Views

Issue Id: 119498

Section 54 r w r 96A belated realisation - Reg.

We had exported engineering services under LUT and invoiced the client for $25000/- in March 2024. After remitting $15000/- the client expressed ... Read Full Issue

Asked by Raam srinivasan swaminathan kalpathi

01 Jan 2025

6 Replies

1708 Views

Issue Id: 119483

Rule 96A of CGST Rules, 2017

We had raised an Engineering Services Invoice for our overseas client on 10-Oct-24 under LUT. On 23-Oct-24 the client cancelled the Order on account ... Read Full Issue

Asked by Raam srinivasan swaminathan kalpathi

24 Dec 2024

5 Replies

1765 Views

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236 Replies on 187 Issues

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Issue Id: 121111

Company struck off under Companies Act, 2013

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

Asked by Raam srinivasan swaminathan kalpathi

10 Sep 2026

1 Reply

173 Views

Issue Id: 121105

Submission for Expert Opinion on Rectification of Incorrect ITC Reporting

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

Asked by Rajagopal k

08 Sep 2026

2 Replies

339 Views

Issue Id: 121097

Can GST Authorities Demand Full ERP/Tally Backup During Audit u/s 65 ?

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

Asked by Srinvasan tr

01 Sep 2026

1 Reply

331 Views

Issue Id: 121085

Taxability under GST of a Shareholder's Right to Require Purchase of Shares (Put Option)

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

Asked by Dipika shetye

24 Aug 2026

1 Reply

298 Views

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

Asked by Damini talwar

24 Aug 2026

1 Reply

360 Views

Issue Id: 121081

Whether Interest is Payable on ITC Reversal under Rule 37 when Sufficient Balance Exists in Electronic Credit Ledger?

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

Asked by Piyush choudhary

24 Aug 2026

1 Reply

281 Views

Issue Id: 121079

Generating response Copilot said: GST Advance Received - Rule 50(ii) Inter-State Supply but Place of Supply Unknown for GSTR-1 Reporting

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

Asked by Abhijeet mane

22 Aug 2026

1 Reply

539 Views

Issue Id: 121078

Interest on non-compliance with Rule 86B

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

Asked by Vaibhav agrawal

21 Aug 2026

1 Reply

484 Views

Issue Id: 121077

Supply to SEZ unit WITH PAYMENT OF TAX

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

Asked by Srinvasan tr

21 Aug 2026

4 Replies

521 Views

Issue Id: 121071

Interest on gst penality refund

Sir eway bill minor error penality 699168 was levied by Gujrat Gst dept on 14.09.2023. Appeal was filed and now as per order 649168 credited on ... Read Full Issue

Asked by Satbir singh wahi

16 Aug 2026

1 Reply

300 Views

Issue Id: 121046

Reclaim of ITC (through TRAN-1) after reversal - redrafted issue id 121043

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

Asked by Raam srinivasan swaminathan kalpathi

28 Jul 2026

2 Replies

672 Views

Issue Id: 121044

Foreign exchange fluctuation income booked

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

Asked by Raam srinivasan swaminathan kalpathi

28 Jul 2026

1 Reply

718 Views

Issue Id: 121043

Reclaim of ITC (through TRAN-1) after reversal

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

Asked by Raam srinivasan swaminathan kalpathi

28 Jul 2026

1 Reply

470 Views

Issue Id: 121042

Delayed LUT Application and Filing of Pending GST Returns for Export of Services

Dear Experts, I would appreciate your guidance on the following GST matter concerning exports of services. Background: I exported ... Read Full Issue

Asked by Shrivalli

27 Jul 2026

1 Reply

814 Views

Issue Id: 121039

Eligibility of ITC on Plant and Machinery of a Solar Power Plant Used for Captive Consumption in a Cement Manufacturing Unit

Whether Input Tax Credit (ITC) on the Plant and Machinery of a Solar Power Plant installed for captive consumption in a cement manufacturing unit is ... Read Full Issue

Asked by Team gst

21 Jul 2026

1 Reply

1696 Views

Issue Id: 121034

IMS Utility Error in Json structure validation

I have more than 8,000 line items in GST IMS and I have downloaded latest utility and json from portal and opened it in excel utility. And given ... Read Full Issue

Asked by Saqif muchale

19 Jul 2026

1 Reply

722 Views

Issue Id: 121033

Whether GST Registration is Mandatory for a Person Exclusively Engaged in Export of Services Exceeding the Threshold Limit - Applicability of Section 23 of the CGST Act

A person located in India is engaged exclusively in the export of services to a client located outside India. The services qualify as "export of ... Read Full Issue

Asked by Vaibhav agrawal

18 Jul 2026

1 Reply

712 Views

Issue Id: 121032

GSTR 3B not filled by Supplier

GSTR 1 filled by supplier and the ITC has been auto populated in GSTR-2B as per GSTR 2B purchaser claimed ITC. Now the department has send ASMT 10 ... Read Full Issue

Asked by Shambhavi nayak

18 Jul 2026

1 Reply

772 Views

Issue Id: 121031

Whether commission retained by an overseas freelance marketplace is consideration for OIDAR service or intermediary service under the IGST Act?

ABC, a company incorporated outside India, operates an online marketplace connecting Indian freelancers with overseas clients similar to platforms ... Read Full Issue

Asked by Mith moh

17 Jul 2026

1 Reply

755 Views

Issue Id: 121026

Applicability of Rule 86b i.e, 1% payment of tax in cash applicable to cess also?

Hi everyone, whether rule 86B which prescribes mandatory 1% payment of tax in cash is applicable to Compensation Cess charged on output supply?

Asked by Nikhil ramnani

14 Jul 2026

1 Reply

872 Views

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Raam Srinivasan Swaminathan Kalpathi

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