“Returns” in GST
Sections 73-74 CGST — Demands, SCN, and Recovery (With vs Without Fraud)
Section 73 demand without fraud. Complete guide under GST law. Updated March 2026.
GST on Housekeeping Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Housekeeping Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Housekeeping Services — at...
Section 20 of IGST Act 2017 — Application of Provisions of the Central Goods and Services Tax Act
Section 20 of the IGST Act applies a wide range of CGST Act provisions — registration, input tax credit, returns, assessment, offences and more — to integrated tax mutatis mutandis, and provides that penalties under the IGST Act equal the sum of the CGST and SGST penalties.
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
GST on Advertising Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Advertising Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Advertising Services — at a...
GST on Training Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Training Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Training Services — at a glance...
Section 46 of CGST Act 2017 — Notice to Return Defaulters
Section 46 of the CGST Act empowers the proper officer to issue a notice in Form GSTR-3A to a registered person who fails to furnish a return, requiring the return to be filed within 15 days.
ITC Denied for a Supplier's Default: The Bona Fide Purchaser Rulings
Section 16(2)(c) says credit is available only if the tax has actually been paid to the Government — and the buyer has no way of making that happen. Two rulings, one from the Supreme Court, address who bears that risk.
Section 44 CGST — GSTR-9 Annual Return and GSTR-9C Reconciliation Statement
GSTR-9 annual return. Complete guide under GST law. Updated March 2026.
GST Compliance Calendar — All Due Dates 2026–27
Every GSTR due date for FY 2026–27. Monthly, quarterly, and annual returns for Regular, QRMP, Composition, TDS, and E-commerce operators. Printable PDF.
GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit & Late Fee (2024-25)
GSTR-9 is the GST annual return mandatory for regular taxpayers with aggregate turnover above ₹2 crore. The due date is 31 December after the end of the financial year. Learn who must file, the turnover limit for GSTR-9C, late fee, and the step-by-step filing process for FY 2024-25.
Section 16(4) and the Retrospective Section 16(5)
Two High Courts, the same problem, and the same resolution: the legislature moved before the constitutional question could be answered. What the courts said on the way to that resolution is not binding — and is quoted constantly anyway.
Sections 59-64 CGST — Assessment (Self, Provisional, Summary, Best Judgment)
GST assessment. Complete guide under GST law. Updated March 2026.
GST on Insurance Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Insurance Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Insurance Services — at a...
Sections 37-39 CGST — GSTR-1 (Outward Supply) and GSTR-3B (Summary Return)
GSTR-1. Complete guide under GST law. Updated March 2026.
Section 61 Scrutiny Limits and Improper Notice on the GST Portal
Two rulings about how a proceeding begins. One holds that scrutiny may look only inside the return; the other, that a notice put in the wrong place on the portal was never served. Both end with the proceedings quashed before any merits were reached.
GST Penalty Guide — Every Fine, How to Avoid It
Every GST penalty, interest rate, and section reference for 2026–27. Late return filing, ITC fraud, non-registration, e-invoicing violations, and more — with exact section numbers.
GST on Repair Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Repair Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Repair Services — at a glance...
Reconciling Book Turnover with GST Returns
The profit and loss account has one revenue figure. GST has one for every registration, and includes transactions the accounts eliminate entirely. The reconciliation is not arithmetic — it is a list of twelve structural reasons the two can never be equal.
GSTR-9C Table 14: Expense-Head-Wise ITC Reconciliation
Every other credit table in the GST returns works at aggregate level. Table 14 works ledger by ledger — seventeen expense heads, each requiring total ITC and eligible ITC as separate columns. The gap between the two columns is the point.
Reconciling GST Ledgers with the Books at Finalisation
Two ledgers on the portal, two balances in the books, and they never agree on the first attempt. The reconciling items are predictable — which is what makes an unexplained residue a finding rather than a nuisance.
GSTR-9C Table 12: Reconciliation of Net Input Tax Credit
Part IV reconciles credit in the books against credit in the return, and the two move on different clocks — booked when the invoice arrives, claimed when GSTR-2B allows. Two adjustment rows handle the gap, and a third difference has now appeared that nobody created.
Finalisation of Accounts with GST: The Audit Approach
The financial statements are signed in September. The GST annual return is filed in December. Everything found in December belongs in the accounts signed in September — and by then it is too late.
GST on Discounts, Advances and Sales Promotion Schemes
Three of the twelve turnover reconciling items are commercial arrangements rather than accounting differences — discounts, advances and promotion schemes. Each has a rule that turns on a document, and one of them is about to change.