GST E-Invoicing for RCM Self-Invoices: Proposed 2026 Rule Explained
Understand the proposed e-invoicing requirement for RCM self-invoices on purchases from unregistered suppliers and import of services, along with the current GST…
Read the guide →One Nation One GST Number 2026: Single GST Registration Proposal Explained
Understand the proposed one-PAN, one-GST-registration model, why states have opposed it, the current state-wise GST rules and what multi-state businesses should do…
Read the guide →GST 180-Day Payment Rule: Documents Required During Inspection and ITC Verification
Prepare for GST verification of unpaid creditors with invoice-wise 180-day ageing, ITC claim and reversal records, payment proof, proportional calculations and reclaim…
Read the guide →GST E-Invoicing Rules in 2026: ₹5 Crore Turnover Limit, IRN Requirement and Penalty Risks
Understand GST e-invoicing in 2026: the ₹5 crore PAN-level turnover test, IRN requirement, 30-day restriction for ₹10 crore+ AATO, exemptions, ITC and…
Read the guide →GST on Airport Shopping in India: Is an iPhone Bought After Immigration Tax-Free?
Buying an iPhone after immigration does not automatically make it GST-free. Understand ordinary airport stores, authorised tax-free outlets, exports and the international-tourist…
Read the guide →TDS and GST on Rent 2026: Tax Rules for Business and Commercial Property Rent
TDS and GST rules for business rent in 2026, including the ₹50,000 monthly threshold, 10% versus 2% TDS, Form 140/141, 18% GST,…
Read the guide →GSTR-3B ITC Higher Than GSTR-2B? How to Handle Zero ITC and GST Mismatch Notices
GSTR-3B ITC higher than GSTR-2B or one month showing zero? Learn how to reconcile 2A, 2B, purchase records, respond to ASMT-10 and…
Read the guide →Supreme Court on GST ITC Reversal 2026: What Bhandari Scrap Traders Really Means
Supreme Court on GST ITC reversal in 2026: understand Bhandari Scrap Traders, Section 16(2)(c), Rule 37A, supplier default and when ITC can…
Read the guide →GSTR-2B Reconciliation With IMS in 2026: Correct ITC Treatment Before Filing GSTR-3B
The Invoice Management System (IMS) has become an important GST reconciliation tool for businesses claiming Input Tax Credit. Through the GST portal,…
Read the guide →GST 10% Pre-Deposit Rule 2026: Delhi High Court Relief for Old Penalty-Only Proceedings
A major GST appellate relief has emerged for taxpayers facing penalty-only orders where proceedings had already started before 1 October 2025. The…
Read the guide →GSTR-1 Late Fee Recovery in 2026: Can GST Officers Demand Old Late Fees Under Section 79?
GSTR-1 late fee has become an important GST audit dispute, particularly where taxpayers filed returns late but the GST portal did not…
Read the guide →Account Finalization for FY 2025-26: GST Reconciliation, ITC, Liability and Year-End Checklist
Account finalization is not merely preparing a Profit & Loss Account and Balance Sheet. A reliable year-end close requires businesses to reconcile…
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