Goods & Service Tax (GST)
Mayank Wadhera•19 Nov 2022
Claim of ITC in GSTR-9
Claim ITC for FY 2025-26 by 30 November 2026 under Section 16(4) — GSTR-9 tables, reconciliation, and reversal traps you should not miss.
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Goods & Service Tax (GST)
Mayank Wadhera•19 Nov 2022
Reverse Charge Mechanism
Detailed 2026 analysis of Reverse Charge Mechanism under GST — Sections 9(3) and 9(4), notified goods and services, ITC, and compliance.
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Goods & Service Tax (GST)
Mayank Wadhera•15 Nov 2022
Returns for E-Commerce Seller
Complete GST return guide for e-commerce operators and sellers in FY 2026-27 — covering GSTR-8, TCS, reconciliation, section 9(5), and reporting obligations.
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Goods & Service Tax (GST)
Mayank Wadhera•13 Nov 2022
Adjustments in GST forms
Master GST end-of-year adjustments — sections 16(4), 34(2), 37(3) cut-offs, GSTR-1 amendments, ITC reversals, and a clean reconciliation playbook.
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Goods & Service Tax (GST)
Mayank Wadhera•7 Nov 2022
Filing of GSTR-9 for FY 2021-2022
File GSTR-9 with confidence — turnover thresholds, six-part structure, reconciliation steps, HSN summary, DRC-03 payments, and late-fee rules explained.
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Goods & Service Tax (GST)
Mayank Wadhera•22 Oct 2022
Mandatory Reporting of HSN Code
HSN reporting in GSTR-1 — 4-digit and 6-digit thresholds, Table 12 structure, common errors, and best practices to avoid GST notices and rate disputes.
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Goods & Service Tax (GST)
Mayank Wadhera•22 Oct 2022
Free Tools For Generating E-Invoices
Free e-invoice tools for small taxpayers — GSTN offline utility, NIC portal, mobile app, and the 5-crore threshold rules for FY 2026-27 compliance.
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Goods & Service Tax (GST)
Mayank Wadhera•14 Oct 2022
Mandatory E-Invoices with turnover 5 Crore
E-invoicing is mandatory for businesses with turnover above ₹5 crore — IRN, QR code, GSTR-1 auto-population, and section 122 penalties explained.
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Goods & Service Tax (GST)
Mayank Wadhera•11 Oct 2022
Cryptocurrency Taxable under GST
Cryptocurrency under GST in India — classification debates, exchange fees, mining, staking, P2P, and the conservative compliance position for FY 2026-27.
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Goods & Service Tax (GST)
Mayank Wadhera•8 Oct 2022
Checklist of GSTR-9/9A & 9C
A practical GSTR-9, 9A and 9C checklist for FY 2025-26 covering reconciliation, ITC matching, HSN, late fees and the tables CBIC scrutinises most.
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Goods & Service Tax (GST)
Mayank Wadhera•7 Sept 2022
Generation of E-WAY BILL
How to generate e-way bills in 2026 including the Common Enrolment Number for multi-state transporters, validity rules and Section 129 detention exposure.
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Goods & Service Tax (GST)
Mayank Wadhera•7 Sept 2022
Customs Duty on imported goods
How customs duty applies to imported goods under Section 12 in 2026 — components, valuation, classification, exemptions and procedural compliance.
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Goods & Service Tax (GST)
Mayank Wadhera•5 Sept 2022
Changes in Table 4 of GSTR-3B
How the redesigned Table 4 of GSTR-3B works in 2026 — gross ITC, reversals, reclaims, 2B matching and DRC-01C exposure for Indian taxpayers.
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Goods & Service Tax (GST)
Mayank Wadhera•26 Aug 2022
Barter Exchange under GST
How GST applies to barter and exchange transactions in 2026 — valuation under Rule 27, both-leg invoicing, common scenarios like influencer marketing and trade-ins.
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Goods & Service Tax (GST)
Mayank Wadhera•22 Aug 2022
Applicability of Clause 44
Detailed guide to Clause 44 of Form 3CD for AY 2026-27 — applicability, GST-wise expenditure break-up, common errors and reconciliation with GSTR-9.
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Goods & Service Tax (GST)
Mayank Wadhera•18 Aug 2022
Recent Amendments of GTA
Latest GTA GST rules — 5% vs 12% forward charge, Annexure V declaration, reverse charge applicability and compliance checklist for transporters and recipients in 2026.
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Goods & Service Tax (GST)
Mayank Wadhera•2 Aug 2022
CBIC reduces Limit for E-invoice
CBIC reduced e-invoice turnover threshold to ₹5 crore. Understand applicability, IRP workflow, ITC impact and FY 2026-27 best practices for businesses.
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Goods & Service Tax (GST)
Mayank Wadhera•9 Jul 2022
Form GSTR-7 Before 10th July
Form GSTR-7 is the monthly GST TDS return due by the 10th. Learn who files, the process, late fees and how to avoid the most common deductor mistakes.
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Goods & Service Tax (GST)
Mayank Wadhera•9 Jul 2022
Changes in GSTR-3B
GSTR-3B is now auto-populated from GSTR-1 and GSTR-2B with new ITC reversal tables. Learn the latest reporting changes and the FY 2026-27 filing checklist.
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Goods & Service Tax (GST)
Mayank Wadhera•6 Jul 2022
Latest GST Notification
The 47th GST Council Meeting reshaped rates, ITC and refunds via key CBIC notifications. Read the summary and action points still relevant in FY 2026-27.
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Goods & Service Tax (GST)
Mayank Wadhera•4 Jul 2022
E-Invoice under GST
E-invoicing requires GST taxpayers above the turnover limit to authenticate B2B invoices on the IRP. Learn applicability, process and FY 2026-27 compliance tips.
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Goods & Service Tax (GST)
Mayank Wadhera•4 Jul 2022
GST Council Meeting
GST Council meetings drive rate, ITC and procedural changes for every business. Understand how the Council works and how to act on its recommendations.
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Goods & Service Tax (GST)
Mayank Wadhera•21 Jun 2022
GST Refunds guidelines
GST refunds for exports, inverted duty and excess cash ledger now follow streamlined guidelines. Learn the categories, process, formula and rejection pitfalls.
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Goods & Service Tax (GST)
Mayank Wadhera•16 Jun 2022
ITC can't avail on Same Invoice
GSTN has warned taxpayers not to claim ITC on the same invoice appearing twice in GSTR-2B. Learn why duplicates appear and how to reconcile claims safely.
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Goods & Service Tax (GST)
Mayank Wadhera•15 Jun 2022
ITC on Insurance expense
ITC on insurance under GST is partly allowed and partly blocked. Learn what is eligible, what falls under Section 17(5) and how to document claims correctly.
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Goods & Service Tax (GST)
Mayank Wadhera•28 May 2022
Fees waived off for delay in GSTR-4
CBIC has periodically waived or capped late fees for delay in filing GSTR-4. Know the structure, amnesty rules and 30 June 2027 due date for FY 2026-27.
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Goods & Service Tax (GST)
Mayank Wadhera•8 May 2022
GST TRAN-1 & TRAN-2
The Bombay HC allowed manual corrections in GST TRAN-1 and TRAN-2 where portal errors blocked credit. Status, Supreme Court Filco ruling and current remedies.
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Goods & Service Tax (GST)
Mayank Wadhera•4 May 2022
GSTR-4
Complete 2026 guide to GSTR-4 — annual return for composition dealers, due dates, reporting heads, late fees and step-by-step filing on the GST portal.
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Goods & Service Tax (GST)
Mayank Wadhera•27 Apr 2022
Submitting GSTR-1 in GST Portal
GSTN has eased GSTR-1 filing with e-invoice pre-fill, GSTR-1A and IFF — who files, latest features, due dates and a step-by-step submission walkthrough.
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Goods & Service Tax (GST)
Mayank Wadhera•26 Apr 2022
AMENDMENTS OF E-COMMERCE
From the 2022 amendments to 2026 — consumer protection, DPDP Act, GST TCS, Section 194-O and FDI rules shaping every Indian e-commerce business today.
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