Goods and Services Tax : The issue concerns confusion regarding the purpose and sequencing of GSTR-1 and GSTR-3B filings. The key takeaway is that GSTR-1 s...
Goods and Services Tax : ICAI clarified that ITC wrongly reversed under Table 4(B)(1) instead of Table 4(B)(2) can still be reclaimed within statutory time...
Goods and Services Tax : The article explains that architectural, accommodation, and related immovable property services are governed by Section 12(3) of t...
Goods and Services Tax : Understand the mandatory GST compliances when closing a business, including return filing and tax on stock. The guidance clarifies...
Goods and Services Tax : IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility ...
Goods and Services Tax : Learn how to report issues or ask questions about not receiving GST rate change benefits. Contact the National Consumer Helpline (...
Goods and Services Tax : The Ministry of Finance issues FAQs clarifying new GST rates on medicines, drones, bricks, and insurance. Learn about changes to h...
Goods and Services Tax : Key FAQs on GST rate changes from the 56th GST Council, covering goods, services, vehicles, and exemptions effective from 22 Septe...
Goods and Services Tax : Understand GST rules for restaurant services in 'specified premises' post-April 2025. Learn about tax rates, declarations, and ITC...
Goods and Services Tax : Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6...
Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...
Goods and Services Tax : GSTN has clarified key issues on filing annual returns through consolidated FAQs. The guidance explains ITC reporting, auto-popula...
Goods and Services Tax : ITC availed for FY 2023-24 but reversed or claimed in FY 2024-25 must be reported in Table 6A1 of GSTR-9. Reversals from prior yea...
Goods and Services Tax : A new facility in Invoice Management System (IMS) has been introduced on GST portal wherein taxpayers are allowed to keep credit n...
Goods and Services Tax : Taxpayers cannot file GSTR-9 for FY 2024-25 unless all GSTR-1 and GSTR-3B returns are completed. Auto-population of relevant table...
This article demystifies GST for freelancers and consultants, covering registration, invoicing, LUTs, exports, refunds, and more—with authentic references to the law (sections, rules, circulars, and forms). Whether you’re billing in rupees or rupees earned from abroad, here’s everything you need to know to stay compliant—and get your due.
Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn how to correct them.
Learn about Section 128A of the CGST Act, eligibility, payment process, deadlines, and procedural clarifications for availing waiver of interest or penalty.
Understand GST rules for restaurant services in ‘specified premises’ post-April 2025. Learn about tax rates, declarations, and ITC.
From April 1, 2025, ISD registration under GST becomes mandatory for businesses with multiple GST registrations under a single PAN, ensuring fair ITC distribution.
Learn about new ISD rules under GST from April 2025. Understand ITC distribution, documentation, and compliance for same-state and different-state branches.
Steps and key details to file the GST Annual Return (GSTR-9) for FY 2023-24, including exemptions and reconciliation requirements.
जानें जीएसटीआर 7 से संबंधित प्रमुख सवाल-जवाब, जैसे दाखिल करने की प्रक्रिया, जुर्माना, संशोधन और टीडीएस क्रेडिट।
Understand the special procedures under Section 16(5) of the CGST Act, 2017, for rectifying ITC claims. Learn eligibility, filing steps, and key clarifications.
Learn how Form DRC-03A resolves GST demands paid via DRC-03 but still reflected as outstanding. Simplify adjustments and avoid duplicate notices effectively.
