Expert Articles on Taxation & Finance
In-depth insights on Indian taxation, GST, corporate law, and finance. Stay updated with expert-written content.
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Input Service Distributor (ISD) Under GST: Registration, Distribution Rules & ISD Invoice
A comprehensive guide to the Input Service Distributor (ISD) mechanism under GST — who qualifies, how ITC is distributed to branches, the ISD invoice, GSTR-6, and the 2024 mandatory registration amendment.
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ITC Reversal Under Rule 37: The 180-Day Rule, Rule 37A & Practical Difficulties
GST · ITC Series · Part 6 of 7 ITC Reversal Under Rule 37:The 180-Day Rule & Practical Difficulties What triggers the reversal, how interest bites, when you can re-claim […]
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ITC on Capital Goods Under GST: Eligibility, Rules & Reversal
A complete guide to claiming (Input Tax Credit) ITC on capital goods under GST — eligibility conditions, treatment in books, useful life, reversal on sale or change of use, and common mistakes.