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Cma Rathina Bharathi A

Latest Posts by Cma Rathina Bharathi A

GST Raw Milk Exemption Dispute: From ASMT-10 to DRC-07

April 2, 2026 1836 Views 0 comment Print

The case shows that failure to respond to GST notices led to tax demand even for exempt supplies like raw milk. Authorities presumed taxability due to lack of evidence. Timely replies and documentation are crucial to avoid such outcomes.

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

September 29, 2025 13908 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 8133 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 13833 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 2982 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 2961 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 24300 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 4413 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 2838 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 1092 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.

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