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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Discover all our latest articles, guides, and updates related to Goods & Service Tax (GST).
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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Goods & Service Tax (GST)
Mayank Wadhera•25 Apr 2022
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.
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Goods & Service Tax (GST)
Mayank Wadhera•24 Apr 2022
Compliances of E-commerce operator
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.
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Goods & Service Tax (GST)
Mayank Wadhera•17 Apr 2022
GST provision impacts on restaurant
Understand the GST framework for Indian restaurants in FY 2026-27, including aggregator liability, ITC rules, and compliance traps under the latest CBIC norms.
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Goods & Service Tax (GST)
Mayank Wadhera•17 Apr 2022
Restoration of Cancelled Registration
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.
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Goods & Service Tax (GST)
Mayank Wadhera•16 Apr 2022
Restore of Cancellation of GST
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.
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Goods & Service Tax (GST)
Mayank Wadhera•5 Nov 2021
Input Tax Credit
Practical 2026 guide to claiming Input Tax Credit under GST: Section 16 conditions, reversal triggers, Section 17(5) blocks and reconciliation techniques.
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Goods & Service Tax (GST)
Mayank Wadhera•5 Nov 2021
ITC CANNOT BE CLAIMED ON IE
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.
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Goods & Service Tax (GST)
Mayank Wadhera•31 Oct 2021
Procedure of Enrollment of GST
Step-by-step 2026 guide to GST registration in India: who needs it, REG-01 process, document checklist, Aadhaar authentication and provisional-era context.
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Goods & Service Tax (GST)
Mayank Wadhera•31 Oct 2021
ITC CANNOT CLAIMED ON IE
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.
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