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Most updated and easy to understand articles about GST India.

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Why Same Invoices Appearing in April and May 2022 GSTR 2B?

Why Same Invoices Appearing in April and May 2022 GSTR 2B?

GST Taxpayers have reported that a few invoices reflected in the May 2022 GSTR 2B are same a

Saturday, June 18, 2022

Torrents and Bill Trading

Torrents and Bill Trading

In this article we are going to explore the similarities between Torrents and Bill Trading. And possible ways to combat Bill

Sunday, June 12, 2022

Interest on ITC Reversals under GST

Interest on ITC Reversals under GST

After the recommendations of 45th GST Council Meeting, there has been some clarity about interest on ITC reversals.

Saturday, July 9, 2022

ITC Reversal in case of insurance claim

ITC Reversal in case of insurance claim

As per section 17(5) of the CGST Act 2017 if goods are lost, stolen or destroyed and are not used for the furth

Sunday, May 15, 2022

ITC Reversal for Credit Notes reflected in GSTR-2A

ITC Reversal for Credit Notes reflected in GSTR-2A

If the supplier of taxpayer has issued a “GST Credit Note” as per section 34 of CGST Act within pres

Sunday, May 15, 2022

ITC Reversal for payment after 180 days

ITC Reversal for payment after 180 days

When the taxable person is not able to pay his supplier within 180 days, he has to reverse the ITC taken on tha

Sunday, May 15, 2022

GST Tran-1 and Tran-2 Issues

GST Tran-1 and Tran-2 Issues

Here is the list of common issues found in GST Tran-1 and Tran-2 during GST Audit: # Tran-1 related * Sum of all closing

Friday, June 17, 2022

RCM on royalty paid to foreign company

RCM on royalty paid to foreign company

Under GST regime, temporary transfer or permitting the use or enjoyment of intellectual property right constitut

Sunday, July 31, 2022

Job work on Imported Goods

Job work on Imported Goods

If taxpayer’s clients at abroad supply inputs for job work and the same has been imported without payment of duties of Custo

Friday, June 17, 2022

RCM on Invoices Marked in GSTR-2A

RCM on Invoices Marked in GSTR-2A

Taxpayers need to check the invoices in their GSTR-2A and if the supplier has marked those invoices as “Yes” for RCM.

Friday, April 8, 2022

RCM on Services received from Government

RCM on Services received from Government

When a GST registered person receives a service from government such as renewal of factory license, GST under

Friday, June 17, 2022

RCM on service provided by Director

RCM on service provided by Director

We will discuss the applicability of RCM on service provided by Director (Director’s Remuneration). We will cover I

Friday, June 17, 2022

RCM on Rent a Cab

RCM on Rent a Cab

GST on Rent a Cab has been brought under Reverse Charge Mechanism (RCM) from **1st October 2019**. In this article we will discuss al

Friday, June 17, 2022

RCM on Security Services

RCM on Security Services

GST on security services has been brought under RCM from 1st Jan 2019 when service is supplied by any person other than body c

Saturday, August 6, 2022

RCM on Legal Services

RCM on Legal Services

Legal Services: As defined in Notification No. 12/2017 – Central Tax (Rate): Legal service means any service provided in relation

Friday, June 17, 2022

RCM on GTA Services

RCM on GTA Services

In this article, we will discuss the applicability of GST on transport of goods by Goods Transport Agency. # Table of contents 1.

Thursday, August 4, 2022

RCM on purchases made from unregistered dealer

RCM on purchases made from unregistered dealer

As per Section 9(4) of CGST Act 2017 and Section 5(4) of IGST Act 2017, if any registered person receive

Friday, June 17, 2022

RCM on Ocean Freight

RCM on Ocean Freight

In respect of imports made by sea (ocean freight), where freight amount has been paid by the supplier to the liner (both situated

Friday, June 17, 2022

Act of Tolerance Services

Act of Tolerance Services

According to Schedule II of CGST Act 2017, the following shall be treated as supply of services, namely- *5(e): agreeing to

Friday, April 8, 2022

Stock Transfer – Intra and Inter-State

Stock Transfer – Intra and Inter-State

We will discuss the applicability of GST on Stock Transfer within and outside the state. We will also discuss th

Friday, April 8, 2022

Reconciling E-Way Bill with Sales Invoices

Reconciling E-Way Bill with Sales Invoices

Electronic Way bill (E-Way bill) for movement of goods to be generated on the E-Way Bill Portal. A GST regis

Friday, April 8, 2022

GST on Advances Received for Services

GST on Advances Received for Services

Time of supply provisions are governed by Section 12 to 14 of the CGST Act, 2017. In general, the time of supply

Friday, June 17, 2022

Wrong Classification of Goods and Services

Wrong Classification of Goods and Services

Under GST law, one of the most important elements is the classification of goods/services for the purpose of

Friday, April 8, 2022

Late filing of GST returns

Late filing of GST returns

For late filing of GST returns, late fee and interest is applicable. # Late Fee There is a late fee for late filing of GST

Friday, April 8, 2022

GSTR-1 vs GSTR-3B vs Books of Accounts

GSTR-1 vs GSTR-3B vs Books of Accounts

One of the most important parts of GST Audit is Sales Reconciliation. To verify that total sales made has been c

Friday, April 8, 2022

Common ITC Reversal in GST

Common ITC Reversal in GST

Whenever a taxable person supplies both taxable (including zero rated) and exempted supplies. He has to reverse the common I

Friday, April 8, 2022

Ineligible/blocked credit under GST

Ineligible/blocked credit under GST

As per section 17(5) of CGST Act 2017, certain types of input credits are not allowed unless it is used for same na

Sunday, April 24, 2022

Matching of claimed ITC | GSTR-2A/B vs GSTR-3B

Matching of claimed ITC | GSTR-2A/B vs GSTR-3B

Matching of claimed ITC in GSTR 3b with the auto populated GSTR 2B using the software based on few impor

Sunday, June 12, 2022