This article clarifies when e-invoicing is mandatory for export supplies under GST. It explains that only taxable exports require e-invoices, regardless of whether an LUT is filed. The key takeaway is that LUT affects tax payment, not e-invoice applicability.
This article explains how to compute threshold limit for e-way bill applicability, focusing on what constitutes consignment value when an invoice contains multiple components such as GST, cess, exempt goods, freight, insurance, or other service charges.
Total income includes capital gains for the ₹5 lakh limit, but the rebate cannot reduce tax on special-rate income. The key takeaway is that eligibility and adjustment operate differently.
This guide explains the legal purpose of Tables 10 and 11 and the strict reliance on GSTR-3B filings within the specified period. It holds that only turnover reported and discharged in GSTR-3B up to 30 November 2025 qualifies, while late filings shift the disclosure to other tables.
This article provides a comprehensive practical guide to correctly reporting exempt, nil-rated, and non-taxable supplies in GSTR-9 for FY 2024–25, while highlighting common mistakes taxpayers make. It explains how different types of supplies—B2B, B2C, exports, SEZ transactions, LUT supplies, RCM supplies, credit/debit notes, and amendments—should be classified and reported primarily in Tables 5A to 5F. […]
Explains correct reporting of taxable turnover in GSTR-9 and highlights the key takeaway—actual annual turnover must be accurately reflected despite return mismatches.
Explains how ITC claimed, reversed, and reclaimed within the same year must be reported in GSTR-9, clarifying the correct use of Tables 6B, 7A/7H, and 6H.
Explains the updated reporting structure for ITC reclaimed in FY 2025–26, clarifying which tables apply for Rule 37/37A and other reversals.
This article explains the newly introduced Table 6A(1) and its reconciliation with Table 13, covering FY 2023–24 ITC claims. Key takeaway: mismatches indicate potential GST misreporting.
Explains the revised rule limiting Table 8C to FCM invoices and blocked credits, clarifying how incorrect reporting may lead to negative Table 8D and potential disputes.
