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Cma Rathina Bharathi A

Latest Posts by Cma Rathina Bharathi A

Clarification on IGST Refund Regularization & Non-Compliance

September 24, 2024 1131 Views 0 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 1353 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 11823 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 1986 Views 0 comment 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 1914 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 753 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 1680 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.

GST Refund Disputes: Insights from Samsung India Electronics Private Limited vs. State of Uttar Pradesh

April 1, 2024 1833 Views 0 comment Print

Case of Samsung India Electronics Private Limited versus State of Uttar Pradesh presents a critical examination of disputes arising from Goods and Services Tax (GST) refund claims,

Understanding Income Tax Regimes & Mandatory Filing: A Comprehensive Guide

March 22, 2024 1086 Views 0 comment Print

Explore the intricacies of income tax regimes and mandatory filing obligations for individuals below 60 years. Understand old vs. new tax slabs with illustrative examples.

TDS/TCS Compliance in Government Transactions: A Case Study of Sections 194C and 206C(1H)

March 22, 2024 3981 Views 0 comment Print

Navigate tax complexities in transactions with government entities under Section 196 of the Income Tax Act. Explore tax deductions (Section 194C) & collections (Section 206C(1H)) with our case study.

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