Articles by CA Amit Harkhani

GST Implications on Reimbursement Received on Cancellation of Export Order

Posted by CA Amit Harkhani 05 March 2026 226 Views

GST implications of reimbursement received on cancellation of an export order explained. Analysis of whether such compensation qualifies as supply under Section 7 of the CGST Act, applicability of Schedule II (tolerating an act), and why it may not be taxable or treated as export of service under GST law.

GST Implications on Services Provided to Panchayats and Municipalities: Constitutional Framework & Exemption Explained

Posted by CA Amit Harkhani 08 January 2026 995 Views

Explains GST exemption on services to Panchayats & Municipalities under Articles 243G & 243W, CBIC Circular 206/2023, AAR rulings and condition

ITC Reclaim Ledger & RCM Ledger: What Professionals Must Watch Now

Posted by CA Amit Harkhani 03 January 2026 902 Views

GSTN's Dec 2025 advisory enforces strict ITC and RCM ledger validations. Excess ITC claims now trigger GSTR-3B blocks unless backed by ITC Reclaim and RCM ledger balances.

GST Audit Checklist

Posted by CA Amit Harkhani 16 December 2025 5540 Views

Comprehensive GST self-audit checklist covering registration, outward and inward supplies, ITC eligibility, exports, RCM, job work, Rule 42/43 reversals, Rule 86B and payment compliance to reduce GST risks.

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.

GSTR-9 Filing for FY 2024-25: Mandatory Data You Must Fill & Optional Fields Explained

Posted by CA Amit Harkhani 27 November 2025 5996 Views

Understand the mandatory and optional data requirements for filing GSTR-9 for FY 2024-25. This guide breaks down the details taxpayers must report, optional fields, key disclosures, and common mistakes to avoid for accurate annual GST return filing.

GST Implications on Diagnostic Services

Posted by CA Amit Harkhani 29 July 2025 912 Views

Understand how GST applies to diagnostic services in India, with insights into exemption rules, key definitions, and clarifications from official GST notifications and circulars.

Waiver of Interest or Penalty or both: Section 128A

Posted by CA Amit Harkhani 15 October 2024 1202 Views

INTRODUCTIONSection 128A, as proposed by the Finance Act, 2024 (No. 2), dated 16.08.2024, through Section 146, was notified via Notification No. 17/2024 - Centr...

ITC Entitlement on Repair Expenses in Reimbursement Claim Settlements

Posted by CA Amit Harkhani 12 September 2024 809 Views

INTRODUCTION TO GENERAL INSURANCE SETTLEMENTInsurance companies providing general insurance for motor vehicles settle repair or damage claims through two modes:...

GST Applicability on Supply during the Warranty Period

Posted by CA Amit Harkhani 07 September 2024 1324 Views

GST Liability & ITC Reversal: Replacement of Parts or Goods as such and Repair Services Provided by the ManufacturerGST Liability on Replacement of Parts or...