Mahasamund ke rice millers, paddy traders, sponge iron ancillaries, brick kiln operators, handloom
weavers, retailers, aur property owners mein common tax aur GST problems face karte hain. DisyTax in
sabhi problems ka expert solution provide karta hai with CA & tax advocate team. GST do's and don'ts
jaanna essential hai sabhi Mahasamund businesses ke liye.
Paddy Trader RCM on Farmer Purchases
Mahasamund paddy traders buying from unregistered farmers are liable to pay RCM at 5% under
Notification 13/2017. Many miss this liability — with annual purchases of ₹50 lakh–₹2 crore, RCM
liability of ₹2.5‑10 lakh goes unpaid. GST department issuing demand notices with 18% interest
for 2‑3 years of non‑compliance.
✅ Solution: Immediate RCM calculation for all past farmer purchases, regularization, GSTR‑3B
amendment, and ongoing monthly RCM compliance setup by DisyTax at ₹999/month.
Rice Miller ITC Mismatch
Mahasamund's rice mills face ITC mismatch notices on paddy and packaging purchases from small
suppliers. Under Section 16(4) ITC must be claimed within November return of next FY — missed
ITC reversals of ₹2‑15 lakh annually.
✅ Solution: Monthly GSTR‑2B reconciliation, supplier follow‑up program, ITC maximization
advisory, and mismatch notice reply by DisyTax — average ITC recovery ₹2‑10 lakh annually at
₹999/month.
Steel Ancillary RCM Non‑Compliance
Sponge iron plant ancillaries paying unregistered subcontractors (excavation, blasting,
transport, maintenance) without depositing RCM at 18%. With annual subcontract payments of ₹50
lakh–₹3 crore, RCM liability of ₹9‑54 lakh goes unpaid. GST department issuing demand notices
with 18% interest.
✅ Solution: Immediate RCM calculation for all past subcontract payments, regularization,
GSTR‑3B amendment, and ongoing monthly RCM compliance setup by DisyTax at ₹999/month.
Handloom Classification Disputes
Mahasamund's handloom weavers face classification disputes — handloom products (5% GST after
Sept 2025) vs powerloom or synthetic blends (12% or 18%). Misclassification leads to demand
notices and penalty risks.
✅ Solution: Correct classification advisory, ITC reconciliation, and notice reply by DisyTax at
₹2,999/notice. Ongoing compliance monitoring at ₹999/month.
Brick Unit ITC Mismatch
Mahasamund's fly ash brick units face ITC mismatch notices on fly ash, cement, and machinery
purchases from small suppliers. Missed ITC reversals of ₹2‑10 lakh annually.
✅ Solution: Monthly GSTR‑2B reconciliation, supplier follow‑up program, and mismatch notice
reply by DisyTax — average ITC recovery ₹2‑10 lakh annually at ₹999/month.
Section 44AD vs Actual Books Dispute
Small Mahasamund traders, rice millers, and transport owners opting for Section 44AD/44AE
presumptive taxation — then declaring income below threshold in subsequent years, losing benefit
for 5 years and becoming liable for Section 44AB mandatory audit. Non‑maintenance of books
invites Section 271B penalty of ₹1.5 lakh.
✅ Solution: Section 44AD/44AE eligibility analysis, correct presumptive income declaration, and
Form 3CD tax audit for businesses exceeding threshold — complete advisory by DisyTax at ₹2,999.
GST Cancellation — Seasonal & Small Businesses
Mahasamund's seasonal paddy traders, small rice millers, and small retailers with GST cancelled
due to 6+ months non‑filing. Loss of ITC on purchases, inability to issue GST invoices to
corporate clients, and mandatory GSTR‑10 final return obligation if revocation window missed.
✅ Solution: GST revocation within 90 days, all pending returns cleared, late fee & interest
minimized, and post‑revocation compliance setup by DisyTax at ₹1,999.
Property Capital Gains Notice — Mahasamund
Mahasamund landowners selling property near NH‑53 expansion zones or rural areas at market
values exceeding circle rates — Section 50C circle rate vs actual sale price mismatch in ITR,
Section 68 unexplained cash credit notices for land proceeds, and non‑reporting of capital
gains.
✅ Solution: Capital gains computation with CII indexation, Section 54F/54EC exemption claim,
Capital Gains Account Scheme advisory, and IT notice reply by DisyTax at ₹2,999.
