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.
CBIC revises GSTR-9 Tables 8A & 8B for FY 2024–25 via Notification 13/2025, clarifying which invoices and ITC types auto-populate to reduce mismatches and future GST disputes.
Understand GST Rule 86B, its 1% cash payment rule, applicability, exceptions, calculation steps, and impact on businesses exceeding ₹50 lakh monthly turnover.
Summary of GST Rule 88A and Section 49 governing ITC utilization. Explains the mandatory order of set-off and the strategic use of IGST credit to reduce cash payment.
GST Rules 42 & 43 mandate ITC reversal for common credit related to exempt supplies. Zero-Rated Supplies (exports, SEZ) are excluded from the reversal calculation.
Understand GST Rule 42 for ITC reversal on inputs and input services. Learn how to calculate proportionate reversal for businesses with both taxable and exempt supplies.
Understand the calculation of GST and TCS on motor vehicle purchases. Learn which charges are included in the Ex-showroom and On-road prices.
