Surbhi Premi

Surbhi Premi is a Partner at Lakshmikumaran & Sridharan Attorneys

Latest Articles By Surbhi Premi

Unreconciled Mismatches Between GSTR-2B, GSTR-3B, GSTR-1 And GSTR-3B Could Be Serious Business

The agenda to 50th GST Council Meeting has discussed that a difference between the ITC availed in Form GSTR-3B and that available in GSTR-2B of more than 20% as well as more than INR 25 lakhs may be considered for the purpose of intimation to the concerned registered person under rule 88D

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Conundrum Surrounding RCM Liability Of Exporters/Importers On Foreign Bank Charges

A question arises whether the importer or exporter is a service recipient for the services received from a foreign bank and will be liable to pay GST on such bank charges deducted by the foreign banks

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Direct Recovery Of GST In Case Of Discrepancies Between GSTR-1 & GSTR-3B

The manner of dealing with difference in liability reported in statement of outward supplies (GSTR-1) and that reported in return (GSTR-3B) has been codified in the form of Rule 88C of the CGST Rules

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