Articles 1121–1160 of 2673, covering GST · Export Invoicing, GST · E-Invoicing, GST · Notices, GST · E-Way Bill and more.
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…
E-commerce sellers often reconcile platform settlements but miss the return-reporting layer. GSTR-1 now needs careful classification of supplies made through…
A composition taxpayer does not escape GST compliance. The burden shifts to a quarterly self-assessed tax statement in CMP-08 and an annual return in GSTR-4…
Composition levy looks attractive because it reduces return burden and tax computation complexity. But it also blocks ITC, restricts invoices and can create…
Many businesses outgrow composition mid-year. The risk is not the decision to exit; the risk is a messy transition where invoices, ITC, pricing and returns are…
IFF is the bridge between quarterly filing and customer credit expectations. It allows QRMP taxpayers to furnish selected outward-supply details for the first…
QRMP is designed to reduce filing frequency for eligible small taxpayers, but it does not remove monthly tax discipline. It is best viewed as a working-capital…
E-commerce TCS is not merely a marketplace settlement deduction. Section 52 creates a monthly collection, deposit, statement and reconciliation framework that…
GST TDS is easy to miss because it is deducted by the recipient, but the vendor must still reconcile the credit, contract value and GST returns. For government…
TDS/TCS credit received is not a normal ITC entry. It is a cash-ledger style credit triggered by deductor/e-commerce operator filings. Suppliers need a…
Nil return filing through SMS is convenient, but only when the period is truly nil and the authorised-signatory details are clean. A wrong nil filing can…
E-way bill blocking is not just a portal inconvenience. If outbound movement is blocked, dispatches, customers and cash collections can stop. Rule 138E makes…
GST notices increasingly start from data mismatches: outward supplies, e-way bills, e-invoices, ITC, GSTR-2B, GSTR-3B and books not telling the same story. The…
Advertising agencies handle client retainers, media spends, reimbursements, vendor invoices and multi-state campaigns. GST issues usually arise not because the…
For importers, the GST story does not end with customs clearance. IGST paid at import can affect working capital and ITC, while basic customs duty is a cost…
Businesses change offices, partners, directors, trade names and contact details. GST registration must reflect the current facts, but not every field follows…
First-time filers in Tax Year 2026-27 will enter the tax system under a new Act. The basics remain familiar — income, deductions, TDS, tax payment and return…
Employers will feel the Income-tax Act, 2025 through payroll declarations, proof collection, TDS logic, employee FAQs and year-end certificates. A clean…
For individuals, the Income-tax Act, 2025 is not just a new PDF. From 1 April 2026, salary proofs, deductions, ITR references and tax planning conversations…
The biggest risk in the Income-tax Act 2025 transition is not the new law itself; it is using old section numbers casually in new-year content. A section…
A lot of tax mistakes start with date confusion. Under the Income-tax Act, 2025, “tax year” becomes the key reference point. That makes it even more important…
Consultants often ask whether they should claim actual expenses or use presumptive taxation. The answer depends on activity, receipts, documentation, regime…