GST Articles

Locking of GSTR-3B return under GST!

Posted by CA Umesh Sharma 09 December 2025 3190 Views

Learn why Table 3.2 of GSTR-3B is becoming non-editable from Nov 2025, the deferred timeline, auto-population from GSTR-1/1A, and how it impacts GST compliance....

A Large Number Of Invoices Is Not An Excuse For Not Issuing Tax Invoices Properly

Posted by Raj Jaggi

08 December 2025 1651 Views

A detailed analysis of GST invoicing rules for high-volume event organisers. Understand Section 31, Rule 46, the Rs 200 limit, and why Abhishek Arora Ltd. must issue individual invoices for each ticket.

Section 18 of The CGST Act, 2017 (Part II) - Reversal And Adjustment Of ITC in Special Circumstances

Posted by Raj Jaggi

06 December 2025 358 Views

Explore how Sections 18(4) to 18(6) of the CGST Act complete the Input Tax Credit (ITC) cycle by ensuring fair reversal, repayment, and recalibration of credit....

How to Report ITC Taken - Reversed - Reclaimed in GSTR-9 for FY 2024-25

Posted by CA Amit Harkhani 05 December 2025 2837 Views

Learn how to report ITC claimed, reversed and reclaimed across years in GSTR-3B with Rule 37/37A rules, table-wise guidance, and clear examples for FY 2023-24 & 2024-25.

Section 18 of the CGST Act, 2017 (Part I) - Availment and Transfer of ITC in Special Circumstances

Posted by Raj Jaggi

05 December 2025 349 Views

Explore how Section 18 of the CGST Act overrides Section 16 in special transitional scenarios, guiding ITC entitlement during registration changes, movement from composition to regular levy, and exempt-to-taxable shifts.

Finance Minister's Speech in Parliament: Is GST on Beedi Really Hurting Workers?

Posted by Mitali 04 December 2025 440 Views

Finance Minister details GST Council's 18% decision over 40%, pre-GST excise parity amid health concerns.

State-wise GST Collection Trends: What They Reveal About Economic Recovery?

Posted by Poojitha Raam Vinay

04 December 2025 1267 Views

GST collections have emerged as a powerful real-time economic indicator, with FY 2024-25 touching a record Rs 22.08 lakh crore and April 2025 hitting an all-time high of Rs 2.37 lakh crore

What Mistakes Should You Avoid While Doing GST Online Verification?

Posted by Abhishek Verma 04 December 2025 306 Views

Avoid costly GST verification mistakes that lead to notices, ITC blockage, and compliance hassles. This guide explains common errors like outdated registration details, ignored portal status, PAN mismatches and activity/address discrepancies and helps businesses conduct accurate, reliable GST online verification for smooth, compliant operations.

Inverted Duty Structure: How It Impacts Working Capital and Refund Delays?

Posted by Chaitra Seetharam 02 December 2025 562 Views

Understand how the inverted duty structure (IDS) under GST leads to accumulated ITC, refund delays, and working capital blockages for businesses. Learn the refund mechanism under Rule 89(5), required documents for RFD-01, recent policy reforms, and key situations where IDS refunds are restricted or denied.

GST Litigation: Top Issues Leading to Appeals and Court Cases

Posted by Chaitra Seetharam 02 December 2025 567 Views

GST litigation in India continues to rise due to disputes over ITC denial, misclassification, return mismatches, tax demands, refunds, e-way bill lapses, and procedural lapses by authorities. With aggressive enforcement, inconsistent state interpretations, tribunal delays, and evolving compliance issues, taxpayers increasingly seek relief through High Courts and the Supreme Court.