57th GST Council Meeting: Key Recommendations on Refunds, ITC and Compliance
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GST
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.
ITC Reversal Under Rule 37: The 180-Day Rule, Rule 37A & Practical Difficulties
Spread the love 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
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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.
ITC on Capital Goods Under GST: Eligibility, Rules & Reversal Read More »
Interest Under Section 50 of the CGST Act: Rates, Computation & ITC Reversal
A complete guide to interest under Section 50 of the CGST Act — delayed tax payment, wrongful ITC claims, ITC reversal interest, and the net cash liability amendment.
Interest Under Section 50 of the CGST Act: Rates, Computation & ITC Reversal Read More »
Blocked Credits Under Section 17(5) of the CGST Act: Complete Guide
A comprehensive guide to blocked credits under Section 17(5) of the CGST Act — motor vehicles, food, construction, personal use, and exceptions. With case-law references.
Blocked Credits Under Section 17(5) of the CGST Act: Complete Guide Read More »
Section 16 of CGST Act: Conditions for Claiming Input Tax Credit (ITC)
A detailed guide to the four conditions under Section 16 of the CGST Act for claiming ITC — valid invoice, receipt of goods or services, supplier return filing, and payment of tax.
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What is Input Tax Credit (ITC) under GST? A Plain-English Guide | TaxRoutine
“Understand Input Tax Credit (ITC) under GST in plain English. Learn who can claim ITC, what it covers, and how it reduces your GST liability — with examples.
What is Input Tax Credit (ITC) under GST? A Plain-English Guide | TaxRoutine Read More »
Joint Development Agreements — Complete Tax Guide | TaxRoutine
This article dives into the nuances of JDA arrangements in India. The taxation from the point of view of Income Tax Act as well as GST Laws are discussed.
Joint Development Agreements — Complete Tax Guide | TaxRoutine Read More »
Can the GST First Appellate Authority Remand Back a Matter Back to the Adjudicating Authority?
A detailed legal analysis of whether the GST First Appellate Authority (FAA) has the power to remand back matters under Section 107(11) of the CGST Act, 2017, covering statutory interpretation, key High Court rulings, and practical guidance for taxpayers.