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Cma Rathina Bharathi A

Latest Posts by Cma Rathina Bharathi A

Responding to GST Notice for ITC Reversal: Process, Legal Position & Practical Guide

September 29, 2025 12942 Views 0 comment Print

Practical guide to responding to GST notices for ITC reversal. Covers Sections 16/17, Rule 37, 18% interest under Sec 50(3), and payment via DRC-03 for wrongly utilized credit.

Reconciling E-Way Bill Data with GSTR-9C Turnover

September 14, 2025 7767 Views 0 comment Print

A guide to handling GST audit notices for mismatches between E-Way Bill data and GSTR-9C turnover. Learn how to prepare a reconciliation statement.

Rule 39 of CGST Act – ITC Distribution: Practical Insights & Examples

March 29, 2025 12465 Views 0 comment Print

Explore Rule 39 of the CGST Act, detailing ITC distribution by Input Service Distributors, key amendments, pro-rata allocation, and compliance essentials.

Clarification on IGST Refund Regularization & Non-Compliance

September 24, 2024 2745 Views 1 comment Print

CBIC clarifies IGST refund rules for exporters who paid taxes after availing exemptions, addressing compliance issues under Rule 96(10) for exports.

Deferred Payment Remedy for Taxpayers Facing Financial Instability: Filing Form GST DRC-20

July 8, 2024 2658 Views 0 comment Print

Explore how taxpayers can manage GST liabilities with Form GST DRC-20 under Section 80. Learn about instalment options, eligibility, and procedural insights in this detailed guide.

Exemption from Registration under GST: Thresholds & Compliance

June 17, 2024 22938 Views 4 comments Print

Learn about GST registration exemptions for small service providers operating through ecommerce platforms in India. Understand thresholds, liability, and exemptions for GST registration.

Transfer of Unutilized ITC During Demerger: Procedures, Rules & Practical Insights

June 8, 2024 3933 Views 2 comments Print

Learn about the procedures, rules, and practical insights for transferring unutilized Input Tax Credit (ITC) during a demerger under India’s GST regime, as detailed in Circular No. 133/03/2020-GST.

Ensuring Input Tax Credit (ITC) Compliance for Exports: A Case Study on Third-Party Exporter Documentation

May 29, 2024 2670 Views 0 comment Print

Explore a case study on ensuring Input Tax Credit (ITC) compliance for exports, including third-party exporter documentation. Learn key guidelines and procedures.

Encouraging Transparency in GST Regulations for Businesses: A Case Study

April 29, 2024 1053 Views 0 comment Print

Explore the landmark decision by the Madras High Court in the case of M/s. Oasys Cybernetics Private Limited, emphasizing fairness and transparency in GST assessments. Learn how the ruling sets a precedent for just tax administration.

Is NPS Investment Under Section 80CCD Worth it for Salaried Individuals/HUFs?

April 16, 2024 2151 Views 0 comment Print

Explore the worthiness of investing in NPS under Section 80CCD deduction for salary individuals/HUFs. Learn about tax benefits, registration process, and investment options.

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