Goods & Service Tax (GST)
Mayank Wadhera•3 May 2023
GST SAC Code
Understand GST SAC codes in 2026 — structure, common service codes, invoice rules, e-invoicing impact and consequences of wrong classification.
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Goods & Service Tax (GST)
Mayank Wadhera•28 Apr 2023
Scheme for GST Amnesty for Non-Filers
What GST amnesty schemes mean for non-filers in 2026 — coverage, eligibility, step-by-step approach and pitfalls to avoid when using a window.
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Goods & Service Tax (GST)
Mayank Wadhera•28 Apr 2023
Obstacles in GST Litigation
Key obstacles in GST litigation in India in 2026 — classification, ITC, refunds, pre-deposit, GSTAT bottlenecks and a practical management framework.
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Goods & Service Tax (GST)
Mayank Wadhera•25 Apr 2023
GSTR-1 and GSTR-3B
A 2026 deep-dive on GSTR-1 and GSTR-3B — auto-population, IMS, sequential filing, reconciliation, and the penalties that catch most Indian businesses off guard.
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Goods & Service Tax (GST)
Mayank Wadhera•24 Apr 2023
Section 18: ITC
A 2026 walkthrough of Section 18 of the CGST Act — when ITC is gained on stock, reversed on exit, and transferred during business restructuring and demergers.
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Goods & Service Tax (GST)
Mayank Wadhera•24 Apr 2023
Claim for GST Refund
A 2026 guide to claiming GST refunds in India — eligible scenarios, the Form RFD-01 process, timelines, and the most common reasons for rejection by officers.
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Goods & Service Tax (GST)
Mayank Wadhera•23 Apr 2023
GST on Ocean Freight
A 2026 view of GST on ocean freight in India — the Mohit Minerals impact on CIF imports, RCM on FOB imports, and treatment of export freight legs in detail.
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Goods & Service Tax (GST)
Mayank Wadhera•19 Apr 2023
GST on Export Freight
A 2026 guide to GST on export freight from India — zero-rating, LUT mechanics, domestic vs international legs, ITC, and a clean refund discipline today.
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Goods & Service Tax (GST)
Mayank Wadhera•18 Apr 2023
E-commerce sellers must register for GST
E-commerce sellers on Amazon, Flipkart and Meesho must register for GST from the first supply in FY 2026-27 — turnover thresholds do not apply.
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Goods & Service Tax (GST)
Mayank Wadhera•17 Apr 2023
Eligibility requirements for ITC
ITC under GST requires invoice possession, goods receipt, supplier tax payment, GSTR-3B filing and 180-day supplier payment — FY 2026-27 rules explained.
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Goods & Service Tax (GST)
Mayank Wadhera•14 Apr 2023
Government has announced the GST Amnesty Scheme
GST Amnesty Scheme under section 128A waives interest and penalty on FY 2017-18 to 2019-20 demands subject to full tax payment by the notified deadline.
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Goods & Service Tax (GST)
Mayank Wadhera•14 Apr 2023
How to take advantage of the amnesty for GST registration
GST amnesty for cancelled registrations lets non-filers restore GSTIN with capped late fees — full revival process and ITC implications explained.
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Goods & Service Tax (GST)
Mayank Wadhera•11 Apr 2023
Approval from SEZ officer for ITC
ITC refund on SEZ supplies requires SEZ officer endorsement, LUT or IGST payment route, and refund filing within two years — FY 2026-27 procedure explained.
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Goods & Service Tax (GST)
Mayank Wadhera•9 Apr 2023
GST notifications on 31st March,2023
Key takeaways from the GST notifications of 31 March 2023 — amnesty for GSTR-4, GSTR-9, GSTR-10, revocation windows and what still applies in 2026.
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Goods & Service Tax (GST)
Mayank Wadhera•5 Apr 2023
GST Notifications from 1st April 2023
Key GST notifications effective from 1 April 2023 — e-invoicing threshold cuts, HSN reporting, sequential returns and what holds in FY 2026-27.
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Goods & Service Tax (GST)
Mayank Wadhera•18 Feb 2023
Interest u/s 50 of CGST ACT
Analysis of interest under Section 50 of the CGST Act — 18 percent on output tax, 24 percent on wrongly availed ITC, and net vs gross treatment.
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Goods & Service Tax (GST)
Mayank Wadhera•10 Feb 2023
PROCESS OF FILING FORM CMP-08
Step-by-step process of filing Form CMP-08 quarterly under the GST composition scheme, with due dates, tax rates, and common errors for FY 2026-27.
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Goods & Service Tax (GST)
Mayank Wadhera•4 Feb 2023
Simplified GST Changes in Union Budget 2023
GST simplification journey from Budget 2023 to FY 2026-27: decriminalisation, e-commerce composition, ITC reforms, GSTAT, and return filing time limits.
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Goods & Service Tax (GST)
Mayank Wadhera•23 Jan 2023
FORM RFD 11: FILING OF LUT
File Form RFD-11 for FY 2026-27 to supply exports and SEZ transactions under LUT without paying IGST — eligibility, portal process, renewal and pitfalls.
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Goods & Service Tax (GST)
Mayank Wadhera•21 Jan 2023
Differences in ITC in GSTR-3B Vs GSTR-2A
Handle GSTR-3B vs GSTR-2A and 2B ITC differences in 2026 — reasons, legal position under section 16(2)(aa), CBIC circulars and a step-by-step response strategy.
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Goods & Service Tax (GST)
Mayank Wadhera•24 Dec 2022
Analysis on GST Audit
Detailed 2026 analysis of GST audit under Sections 65 and 66, plus GSTR-9C self-certification — process, documents, rights, and common issues.
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Goods & Service Tax (GST)
Mayank Wadhera•20 Dec 2022
ITC on CSR Activities under GST
In 2026, ITC on CSR activities is blocked under Section 17(5)(fa) of the CGST Act — understand the legal position, scope, and reconciliation steps.
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Goods & Service Tax (GST)
Mayank Wadhera•20 Dec 2022
Highlights of 48th GST Meeting
Key outcomes of the 48th GST Council Meeting — decriminalisation, no-claim bonus clarity, unregistered refund route, and rate fixes still relevant in 2026.
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Goods & Service Tax (GST)
Mayank Wadhera•11 Dec 2022
Filing of LUT on GST Portal
Step-by-step 2026 guide to filing Letter of Undertaking (LUT) in Form RFD-11 on the GST portal for IGST-free exports and SEZ supplies.
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Goods & Service Tax (GST)
Mayank Wadhera•10 Dec 2022
Applicability of GST on GTA
Complete 2026 guide to GST on Goods Transport Agency — forward charge, reverse charge, Annexure V declaration, recipient liability, and exemptions.
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Goods & Service Tax (GST)
Mayank Wadhera•7 Dec 2022
GST on Youtube Content Creator
How GST applies to YouTube creators in 2026 — AdSense as export of service, brand deals at 18%, merchandise, super-chats, and ITC eligibility.
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Goods & Service Tax (GST)
Mayank Wadhera•5 Dec 2022
Job Work Under GST
How job work operates under GST in 2026 — Sections 19 and 143, delivery challan, Form ITC-04, time limits, and direct supply from job worker premises.
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Goods & Service Tax (GST)
Mayank Wadhera•26 Nov 2022
Margin Scheme under GST
Margin Scheme under Rule 32(5) lets second-hand goods dealers pay GST only on the margin — used car, jewellery, electronics rates explained.
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Goods & Service Tax (GST)
Mayank Wadhera•21 Nov 2022
Casual Taxable Person under GST
Who is a Casual Taxable Person under GST — mandatory registration under Section 24, advance tax, 90-day validity, and compliance in 2026.
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Goods & Service Tax (GST)
Mayank Wadhera•20 Nov 2022
OIDAR Services
Complete 2026 guide to OIDAR services under GST — definition, registration via REG-10, GSTR-5A returns, and B2B vs B2C treatment.
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