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Case Studies
The following case studies illustrate the type of advisory challenges DCAPL works on and the outcomes our clients have achieved. All identifying details have been changed or anonymised to protect client confidentiality. These are presented for illustrative purposes to demonstrate the practical value of professional financial and compliance advisory.
Case Study 1
Title: Recovering ₹22 Lakhs in Blocked GST Input Tax Credit for a Manufacturing Business
Sector: Manufacturing | Tamil Nadu
Challenge: A medium-sized manufacturing company had accumulated over ₹22 lakhs in ITC that had not been claimed due to incomplete reconciliation of purchase invoices with GSTR-2B. The business also faced a GST notice for discrepancies between GSTR-1 and GSTR-3B.
What we did: Conducted a comprehensive ITC audit across 18 months of records. Identified eligible but unclaimed credits, corrected invoice mismatches, and prepared a detailed response to the GST notice with supporting documentation.
Outcome: ₹22 lakhs in ITC recovered and set off against future GST liabilities. Notice resolved without penalty. Implemented a monthly reconciliation process to prevent recurrence.
Key takeaway: Regular GST reconciliation is not just a compliance task — it has a direct impact on cash flow and profitability.
Case Study 2
Title: Restructuring Financial Reporting for a Family-Owned Export Business
Sector: Exports | Karnataka
Challenge: A family-owned export business with turnover of approximately ₹12 crores was operating without a formal MIS framework. Financial statements were prepared only at year-end for tax purposes, and the promoters had no visibility into monthly performance, cash position, or customer-wise profitability.
What we did: Designed a monthly MIS reporting structure including P&L by product line, debtor and creditor ageing, cash flow statement, and key performance indicators. Trained the internal accounting team on data collection and report preparation.
Outcome: Promoters gained real-time visibility into business performance for the first time. Identified two unprofitable product lines that were consuming ₹4 lakhs per month in margin. Cash flow forecasting improved bank relationship and resulted in a reduction in working capital interest costs.
Key takeaway: Financial reporting is a management tool, not just a statutory obligation.
Case Study 3
Title: DGFT Advance Authorisation — Helping an Exporter Access Duty-Free Inputs
Sector: Textile Exports | Tamil Nadu
Challenge: A textile export business was not utilising the DGFT Advance Authorisation Scheme, resulting in significant import duty costs on raw materials used in export production. The promoters were unaware of their eligibility.
What we did: Assessed the company’s export profile and identified eligibility for the Advance Authorisation scheme. Prepared the application, supported the SION (Standard Input Output Norms) mapping, and managed the entire DGFT application process.
Outcome: Advance Authorisation issued for the company’s core product categories. Duty savings of approximately ₹18 lakhs in the first year. Business also registered with the relevant Export Promotion Council for future benefits.
Key takeaway: Many Indian exporters leave significant government incentives unclaimed due to a lack of awareness and guidance.