
Restriction to avail ITC under CGST
Section 16(2)(aa) of CGST allows ITC only if invoices appear in GSTR-2B — conditions, vendor compliance, reconciliation SOP and litigation pitfalls for 2026.
Read More →Browse our full collection of expert-reviewed legal and compliance guides.

Section 16(2)(aa) of CGST allows ITC only if invoices appear in GSTR-2B — conditions, vendor compliance, reconciliation SOP and litigation pitfalls for 2026.
Read More →
GST, income-tax, MCA, consumer protection, DPDP and FEMA compliance for e-commerce operators acting as sellers — FY 2025-26 playbook for marketplaces and D2C brands.
Read More →
Understand the GST framework for Indian restaurants in FY 2026-27, including aggregator liability, ITC rules, and compliance traps under the latest CBIC norms.
Read More →
Learn how CBIC restores cancelled GST registrations through appellate orders in FY 2026-27, including Form GST REG-22 process and Section 30 revocation rules.
Read More →
Use CBIC's upgraded 2026 facility to restore a cancelled GSTIN: Section 30 revocation steps, Form REG-21 workflow, appeal route and post-restoration filings.
Read More →
Practical 2026 guide to claiming Input Tax Credit under GST: Section 16 conditions, reversal triggers, Section 17(5) blocks and reconciliation techniques.
Read More →
Find out which indirect expenses are blocked from ITC under Section 17(5) of the CGST Act in 2026 and how to apply proportionate reversal under Rule 42.
Read More →
Step-by-step 2026 guide to GST registration in India: who needs it, REG-01 process, document checklist, Aadhaar authentication and provisional-era context.
Read More →
Why ITC on many indirect expenses fails under Section 17(5) of the CGST Act in 2026 and how to manage proportionate reversal under Rules 42 and 43.
Read More →