Asha Latha Profile

Asha Latha

GST Litigation & Compliance | Author & Researcher | Speaker & Trainer

Contact Info

About
5 Articles
0 Questions
11 Answers

I am a qualified Chartered Accountant with expertise in indirect taxation, particularly GST. My experience spans handling GST litigation up to the Tribunal level, drafting SCN replies, appeals, and representing clients before authorities. I also specialize in legal opinions, GST audits, and ensuring seamless compliance with GST laws.

As an active contributor to leading tax forums such as Taxguru, CAClubIndia, and the Hyderabad SIRC E-Newsletter, and expert advisory in TMI D-forum, I stay engaged in thought leadership within the GST domain. Additionally, I have contributed to the book "Practical Guide to GST Amnesty" published by Taxsutra. Beyond advisory and compliance, I am also a guest speaker and trainer on various GST topics at Hiregange Academy, AIWCAA, and within my organization.

With a strong focus on meticulous research and precise advisory, I am committed to delivering strategic solutions that empower businesses with clarity and compliance.

Let's connect to turn GST into a truly "Good & Simple Tax"-navigating complexities, unlocking opportunities, and driving real value for your business -because tax should empower, not overwhelm!

0 Records Found

0 to 0 of 0 Results

No issues posted by the user yet!

0 to 0 of 0 Results

11 Replies on 11 Issues

Page of 1

Press 'Enter' after typing page number.

1 to 11 of 11 Results

Issue Id: 120748

Filing of Appeal where demand is paid through Temporary ID (Section 129)

In a GST detention case under Section 129, the penalty was paid through a Temporary ID generated by the UP GST department (as the taxpayer does not ... Read Full Issue

Asked by Piyush choudhary

02 Feb 2026

1 Reply

1417 Views

Issue Id: 120586

Summons issued by another state sgst department

resped sir, whether summons issued to a andhrapradesh registered and resident dealer by a karnataka sgst officer is valid ? and the dealer ... Read Full Issue

Asked by Giri gattupalli

11 Nov 2025

1 Reply

632 Views

Issue Id: 120008

Appeal against SPL07 ( Waiver application under 128A Rejected)

Taxpayer has filed waiver application SPL-02 under section 128A. In instant case, the waiver application got rejected and rejection order issued in ... Read Full Issue

Asked by Nukala kumar

14 May 2025

1 Reply

3810 Views

Issue Id: 119864

Possible solution wherein Capital goods cannot be brought back with in 3 year (5 year) from premises of Job worker!!!

Possible solutions (practical way out) in case capital goods sent to Job worker can not be received back in 3 years (plus 2 years extension) Hi ... Read Full Issue

Asked by Anurag chopra

11 Apr 2025

1 Reply

1927 Views

Issue Id: 119853

Time span to issue notice

what is the time span to issue GST ADT-01 notice under section 65 (gst audit) is it 2 years from the date of filing annual return for that financial ... Read Full Issue

Asked by Aijaz kazi

09 Apr 2025

1 Reply

8782 Views

Issue Id: 119818

Mistake in selection of tax payment in DRC 03

· Received DRC 01 (10/01/2022). · Received GST demand notice DRC-07 (03/02/2022) for Rs.1,24,641 CGST & SGST each. · ... Read Full Issue

Asked by Abc xyz

04 Apr 2025

1 Reply

3494 Views

Issue Id: 119806

Job work procedure

Hi All, Facing a peculiar situation under GST (job work procedure), where the Company has sent some goods to job worker, but the job worker has ... Read Full Issue

Asked by Anurag chopra

02 Apr 2025

1 Reply

2510 Views

Issue Id: 119803

File SPL 02 Without DRC 03 A .

A taxpayer made payment by DRC 03 and files SPL-02 afterwards without DRC-03A. Will it be considered as payment? What will happen to such SPL-02 ... Read Full Issue

Asked by Sharad singh

31 Mar 2025

1 Reply

2566 Views

Issue Id: 119798

Demand order and Summary of demand order by two different officers

Demand order of CGST Tax amount 22 lakh and SGST tax is 22 lakh for 4 years together where in 1 year demand of tax is than 10 lakh. The said ... Read Full Issue

Asked by Sharad anada

28 Mar 2025

1 Reply

1435 Views

Issue Id: 119767

Sec 128A - Waiver of interest and Penalty

Dear Experts, One of my clients had received GST Order wherein the tax demanded was already paid while filing Annual Returns. We had gone for ... Read Full Issue

Asked by Thyagarajan kalyanasundaram

24 Mar 2025

1 Reply

1084 Views

Issue Id: 119572

Monetary limit for issuance of SCN / adjudication of demand related to SGSTby Superintendent

Circular 31/05/2018 dated 09.02.2018 prescribes the monetary limit to issue SCN by Superintendent of Central Tax at CGST including Cess of Rs. 10 ... Read Full Issue

Asked by Srinivas khode

06 Feb 2025

1 Reply

6729 Views

Page of 1

Press 'Enter' after typing page number.

1 to 11 of 11 Results

Showing 1 to 5 of 5 Results

Page of 1

Press 'Enter' after typing page number.

1 to 5 of 5 Results

GST - A Nine-Year Journey: From "One Nation, One Tax" to a Maturing Litigation Landscape

GST litigation landscape evolves as tribunal rollout, credit disputes, classification issues, and compliance discipline reshape tax practice.
GST has matured into a heavily litigated regime marked by recurring disputes over compliance architecture, classification, input tax credit, place of supply, limitation, and procedural validity. Departmental scrutiny commonly centres on ineligible input tax credit, transitional credit, reverse charge compliance, interest and penalty computation, and mismatch-based recoveries, while courts have addressed refund formula issues, return rectification, TRAN-1 glitches, denial of credit for supplier default, and mechanically issued notices. The operationalisation of the GST Appellate Tribunal is expected to restore the intended appellate structure and promote consistency in GST jurisprudence. (AI Summary)

Written by Asha latha

04 Jul 2026

Navigating GST Compliance in Sponsorship Services

Reverse charge on sponsorship services shifts GST payment to corporate or partnership recipients, affecting ITC recovery.
Sponsorship supplied for consideration is a taxable supply and, where provided to a body corporate or partnership firm located in the taxable territory, the GST on such sponsorship is payable by the recipient under the Reverse Charge Mechanism. Certain specified sporting-event sponsorships are exempt; SEZ units may avoid payment under RCM by furnishing a Letter of Undertaking. Recipients paying tax under RCM can claim Input Tax Credit subject to invoice requirements, while suppliers must perform ITC reversals under Rule 42/43 to the extent supplies are used for exempt activities. (AI Summary)

Written by Asha latha

21 Jun 2024

1 Reply

Goods Transport Agency (GTA)

GTA services GST treatment: recipient may bear reverse charge unless the GTA elects forward charge for the financial year.
GTA services cover road transport where a consignment note (or equivalent document) is issued and include ancillary activities integral to transport. Specified exemptions apply for certain goods and recipients, while low-value consignments lose exemption. Taxation may be under RCM or FCM depending on a yearly option by the GTA; ITC is generally ineligible for GTA supplies and must be apportioned and reversed where applicable. Valuation issues arise where recipient-supplied inputs (e.g., fuel) may be includable in the supply value. Compliance includes time/place of supply rules, documentation duties, e invoice exemptions with a prescribed declaration, and classification under SAC 9965. (AI Summary)

Written by Asha latha

02 Mar 2024

Is GST gamechanger for MSMEs?

GST impact on MSMEs: digital compliance and input tax rules ease trade but raise compliance and working-capital challenges.
The article explains GST measures affecting MSMEs: raised registration thresholds, a composition scheme with expanded turnover limits, targeted rate reductions, and digital compliance mechanisms. It identifies benefits-simplified online registration, improved accounting, reduced logistics-and outlines major challenges including restrictions on Input Tax Credit where suppliers default, taxation of advances, state-wise compliance burden, limits on composition eligibility, stock-transfer taxation, short sale-or-return periods, inability to revise returns, and frequent regulatory changes. It recommends widening composition access, relaxing ITC conditions and time limits, permitting provisional refunds, easing e-way bill rules for small taxpayers, consolidating returns, and improving portal services to protect MSME liquidity and reduce compliance costs. (AI Summary)

Written by Asha latha

23 Feb 2024

Refund of taxes to unregistered buyers upon cancellation of construction service agreement

Refund claim by unregistered buyers after construction agreement cancellation: cancellation letter sets relevant date for GST refund filing.
Unregistered buyers may claim refund of tax where a construction agreement is cancelled and the supplier cannot issue a credit note; the supplier's letter of cancellation is the relevant date for filing under section 54(1). A temporary registration on the common portal (PAN, Aadhaar authentication) allows filing Form GST RFD 01 category "Refund for Unregistered Person." Claims must be supplier wise, include invoices, agreement and cancellation letter, proof of payment and repayment, and a supplier certificate that tax was paid and no credit note or duplicate refund will be claimed. Refunds are proportionate to amounts returned and subject to a minimum refundable threshold. (AI Summary)

Written by Asha latha

17 Feb 2024

Page of 1

Press 'Enter' after typing page number.

1 to 5 of 5 Results

Asha Latha

╳