Raam Srinivasan Swaminathan Kalpathi Profile

Raam Srinivasan Swaminathan Kalpathi

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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

597 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

616 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

407 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

572 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

433 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

729 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

780 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

400 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

642 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

544 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

513 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

1705 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

1034 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

772 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

2499 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

781 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

3297 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

1687 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

1710 Views

Issue Id: 119235

Amount paid to Consulting firm for sourcing a strategic investor

One of my clients have paid around Rs. 250 lakhs, lumpsum, to a consulting firm for sourcing a strategic investor for his business. The project was a ... Read Full Issue

Asked by Raam srinivasan swaminathan kalpathi

28 Jul 2024

4 Replies

1338 Views

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223 Replies on 178 Issues

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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

178 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

597 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

616 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

407 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

659 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

1461 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

630 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

613 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

665 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

684 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

682 Views

Issue Id: 121025

Query Regarding GST, ITR Reporting, and Books of Account for Export of Services

I am providing export of software development services to a client in the United States and have a few queries regarding GST and income tax ... Read Full Issue

Asked by Vineet kumar

14 Jul 2026

2 Replies

493 Views

Issue Id: 121024

Eligibility of Input Tax Credit (ITC) on Lease of a Sugar Factory under a Rehabilitate-Operate-Transfer (ROT) Agreement Covering Land, Building, Plant & Machinery, and Corporeal Rights

Eligibility of Input Tax Credit (ITC) on Lease of a Sugar Factory under a Rehabilitate-Operate-Transfer (ROT) Agreement Covering Land, Building, ... Read Full Issue

Asked by Team gst

13 Jul 2026

1 Reply

566 Views

Issue Id: 121021

Invoice correction in GSTR - 1

IN JUNE GSTR 1, I WAS SUPPOSED TO SHOW ONLY 1 INVOICE DATED 30.06.2026. BY MISTAKE, I REPORTED 2 INVOICES IN THE CONTINUED SERIAL NO. AS 1 & 2, ... Read Full Issue

Asked by Rajat gupta

13 Jul 2026

1 Reply

547 Views

Issue Id: 121019

E way bill requirement for movement of goods from Old premises to New Premises

Sirs, Supplier has shifted to New Premises. Distance from Old Premises to New Premises is merely 2 Kms and within city limits. Stock value is ... Read Full Issue

Asked by Venkatesh dhongadi

12 Jul 2026

1 Reply

602 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

1 Reply

433 Views

Issue Id: 121002

Condition for qualifying as

Whether ABC, a registered Limited Liability Partnership engaged in providing multidisciplinary rehabilitation services, including psychiatric, ... Read Full Issue

Asked by Mith moh

05 Jul 2026

1 Reply

331 Views

Issue Id: 120999

GST Registration Query........

Individual Case The rental income from the commercial property is Rs. 19 lakh per year. Apart from this, also earn around Rs. 5 lakh in ... Read Full Issue

Asked by Milan bamal

04 Jul 2026

1 Reply

997 Views

Issue Id: 120996

Sec.12(3)(a) - Place of supply

Vendor registered in Maharashtra has engaged a man power supplier registered in Karnataka for further supply of manpower services which are ... Read Full Issue

Asked by Nikhil kamble

03 Jul 2026

1 Reply

394 Views

Issue Id: 120994

GST Taxability....................

I was awarded a sanitation tender by the Municipal Corporation. This supply is exempt from GST. I assigned this tender to my friend. At the ... Read Full Issue

Asked by Milan bamal

03 Jul 2026

1 Reply

380 Views

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Raam Srinivasan Swaminathan Kalpathi

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