GST & Indirect Tax

A DRC-03 challan proves that money was paid. It does not by itself prove that the officer accepted the payment, closed proceedings or linked it to a later…

A frozen bank account can stop payroll before the tax dispute is decided. The CFO needs a legal-response file and a business-continuity plan at the same time.

The correct response to a summons or search is neither panic nor obstruction. It is authorised cooperation with disciplined evidence control and professional…

E-way bill value is movement data, invoice value is tax-document data and GSTR-1 is return data. They should reconcile, but they are not identical in every…

The supplier’s foreign invoice does not support import IGST credit by itself. The Bill of Entry and customs payment are the core tax documents.

Every SaaS subscription is not automatically OIDAR, and every foreign digital invoice is not outside Indian GST.

An advance ruling is useful only when the question is legally eligible and the facts are complete. A vague question can produce a narrow answer that becomes…

GST registration follows the State or Union territory from which taxable supplies are made. A warehouse or operating branch can create a new compliance unit…

GST cancellation or revocation is not only portal work; it affects invoices, customers, ITC and business continuity. This guide helps businesses respond with…

Foreign SaaS and service payments can trigger GST, withholding and FEMA documentation questions together. This guide helps businesses respond with records, not…

Capital goods ITC is not a one-time purchase entry. The GST impact can continue when the asset is used partly for exempt supplies, transferred, sold, scrapped…

Performance ads, influencer payouts and agency retainers are now major cost lines for Indian startups and D2C brands. The GST question is simple but important…

Food, cab and employee welfare invoices are among the most common ITC mistakes. They look like genuine business expenses in accounts, but GST credit can still…

Laptops, mobiles and office equipment are easier than food/cab ITC, but still not risk-free. The key is proving business use, holding a valid invoice, matching…

Office rent and coworking invoices are usually high-value recurring GST credits. They are also easy to get wrong when the invoice GSTIN, place of supply…

If your business has both taxable and exempt supplies, ITC cannot simply be claimed in full. Common input/input-service credit needs a disciplined reversal…

GST ITC is not safe just because the invoice is valid and appears in GSTR-2B. If vendor payment is not made within the specified period, Rule 37 can require…

A GSTR-2B vs GSTR-3B ITC mismatch is no longer only a reconciliation item. Under the Rule 88D framework, a system-based intimation can require payment or…

GSTR-1 tells the Government and your customers what outward supplies you reported. GSTR-3B tells the tax paid summary. When these two do not talk to each…

GSTR-2B vs books reconciliation is now a core monthly-close control, not a year-end cleanup. It protects ITC claims, reduces mismatch notices and makes vendor…

A wrong e-invoice is not just a PDF correction problem. Once an IRN is generated, finance must decide whether to cancel on the IRP within the permitted window…

Export invoices require more discipline than ordinary B2B invoices because GST law, LUT/zero-rated supply treatment, e-invoice schema and foreign customer data…

E-invoicing is not a billing-software feature; it is a statutory invoice-control process. Once your business crosses the notified turnover threshold, finance…

When goods are detained in transit, the first 24 hours are usually spent searching for documents that should have been in the dispatch file. This guide lists…

High-value intra-state movement is a common source of disputes because teams assume e-way bill is only an inter-State control. Rule 138 and state-specific…

Job work movements often fail because teams treat them like normal sales dispatches. GST law may require movement on delivery challan, correct e-way bill…

Corporate guarantees are now a boardroom GST issue. A parent company guaranteeing a subsidiary loan may create a taxable service and a valuation question even…

Director payments are easy to misclassify. Sitting fees and payments for director services can fall under reverse charge when covered by Notification 13/2017…

Foreign vendor invoices for SaaS, consulting, cloud hosting, design, legal or professional services often sit in accounts payable without GST review. If they…

Legal invoices often arrive without GST charged, but that does not mean GST is irrelevant. Legal services by advocates/firms to business entities are a classic…

Discounts are commercially simple but tax-sensitive. GST treatment depends on timing, whether the discount was agreed upfront, whether it links to specific…

Employee recoveries are a common source of GST disputes because payroll, HR and finance often use different labels. The control question is whether the…

Free samples and promotional goods are attractive for growth teams but risky for GST. The biggest issue is not only output tax; Section 17(5)(h) specifically…

Housing society maintenance looks simple until the ₹7,500 per month per member exemption, aggregate turnover threshold and ITC questions collide. RWAs and…

Calling a line item “reimbursement” does not automatically keep it outside GST value. The pure-agent exclusion is narrow and evidence-heavy. If the Rule 33…

Many businesses assume GST applies only when the landlord is a company. That is wrong. Commercial rent paid to an individual landlord can still be a taxable…

A residential flat used as a company guest house or employee accommodation may still trigger GST review. Since Notification 05/2022 amended the reverse-charge…

Selling old laptops, vehicles, furniture, machinery or scrap is not just an admin task. If ITC was claimed on capital goods or assets, Section 18(6) can…

SaaS subscriptions are now a routine finance expense, but GST handling depends on whether the supplier is in India or outside India, whether the buyer is…

Marketing spend is one of the easiest places for GST mistakes to hide. Sponsorship, event branding, influencer packages and booth rentals may look similar in…