by Unnathi Partners | Aug 26, 2026 | blog, GST & Tax
TL;DR: Authorized Economic Operator (AEO) certification comes down to how much site-inspection scrutiny you can pass right now and how much working-capital benefit you need. AEO tier 1 is a desk-based entry tier, lighter on paperwork after annexures were cut from 7 to...
by Unnathi Partners | Aug 26, 2026 | blog, GST & Tax
TL;DR: A GST refund for exporters works one of two ways: either you pay IGST on the export and get it back automatically once your shipping bill matches your GSTR-1 and GSTR-3B (Rule 96), or you export under a Letter of Undertaking without paying IGST and claim back...
by Unnathi Partners | Aug 26, 2026 | blog, GST & Tax
TL;DR: AEO certification is CBIC’s trusted-trader status for importers, exporters, and logistics operators with a clean compliance record. It comes in three tiers (T1, T2, T3) plus a logistics-operator category, and the payoff scales with the tier: faster...
by Unnathi Partners | Aug 26, 2026 | blog, GST & Tax
TL;DR: A GST show cause notice (SCN) gives you 30 days to reply in Form DRC-06 – but first check if the SCN is even valid (DIN, signatory, procedural timelines). If valid, reconcile the discrepancy, decide whether to fight or pay, and file a point-by-point reply...
by Unnathi Partners | Jul 30, 2026 | blog, GST & Tax
A GST e-way bill error can stop a shipment cold. A missed digit. A wrong PIN code. A delivery order that changed at the last minute. None of it means unpaid tax. Yet Section 129 of the CGST Act is strict. It lets officers demand up to 200% of the GST involved. Only...
by Unnathi Partners | Jun 12, 2026 | blog, GST & Tax
Under the normal scheme of GST, the supplier of goods or services collects tax from the buyer and pays it to the government. The Reverse Charge Mechanism in GST (RCM) flips that responsibility: in specified cases, the recipient of the supply pays GST directly to the...