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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Discover all our latest articles, guides, and updates related to Goods & Service Tax (GST).
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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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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