GST Doctor

GST Doctor

Brief Introduction

I am the admin of the site gstdoctor.in and GST Doctor ITC Matching Software available on Microsoft Store. I am trying to maintain a fully updated repository of GST Sections and Rules where not only you see the updated sections and rules but also what changed when. I like to code and I am using it to boost revenue to GST Department of India.

Recent Posts

How to download Company Balance Sheet from MCA website

This article shows how to download company financials such as balance sheet, profit and loss account, director's report, auditor's report from MCA website.

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 Trading.

Interest on ITC Reversals under GST

After the recommendations of 45th GST Council Meeting, there has been some clarity about interest on ITC reversals. It says - In the spirit of earlier Council decision that interest is to be charged only in respect of net cash liability, section 50(

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 furtherance of business then the ITC has to be reversed for such goods. When Insurance claim is filed by the taxpayer, then the auditor can che

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 prescribed time limit (not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the re

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 that invoice. In this article, we will discuss whether he has to reverse full ITC or some part and also since when we will calculate the inter

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 balance is not matching Tran-1 credit * PLA closing balance taken in Tran-1 * Captial 100% credit taken through Tran-1 * Cess i

RCM on royalty paid to foreign company

Under GST regime, temporary transfer or permitting the use or enjoyment of intellectual property right constitutes supply of service as per Schedule II read with Section 7 of CGST Act 2017. > Relevant Section: Section 7 of CGST Act 2017 Relevant Sec

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 Customs in terms of Notification 32/1997 Customs. And after the undertaking the job work of assembly in India the resultant goods w

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. Then they need to pay the tax amount on those invoices under RCM. If you believe that the taxpayer has wrongly shown some invoice a