Work through ITC eligibility, restrictions, distribution and reconciliation with transaction-focused guides.
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A practical guide to input tax credit under GST covering what ITC means, when it is available, how section 16 works, which credits are blocked under section 17(5), and how to review claims with cleaner documentation and reconciliation.
A practical comparison of GSTR-2A and GSTR-2B, including how IMS changes the old static-versus-dynamic explanation and how finance teams should reconcile ITC before GSTR-3B.
GST Rule 37 explained through an invoice-level payment test, a proportionate ITC reversal calculation, GSTR-3B reporting, interest review and payment-linked reclaim controls.
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GST Rule 37 explained through an invoice-level payment test, a proportionate ITC reversal calculation, GSTR-3B reporting, interest review and payment-linked reclaim controls.
A shipment-led guide to high-sea sales under GST: test dispatch, title endorsement and home-clearance dates, follow a two-step sale chain, separate import IGST from the HSS transfer and build the customs and ITC file.
A practical guide to GST Rule 37A covering the supplier GSTR-3B non-filing trigger, 30 September and 30 November cut-offs, GSTR-3B reversal tables, later ITC reclaim and reconciliation controls.
A practical guide to GST ITC reversal under Rules 42 and 43, with common-credit formulas, worked examples, capital-goods treatment, GSTR-3B reporting and a monthly compliance checklist.
A practical comparison of GSTR-2A and GSTR-2B, including how IMS changes the old static-versus-dynamic explanation and how finance teams should reconcile ITC before GSTR-3B.
A practical guide to bill-to ship-to transactions under GST, explaining Section 10(1)(b) place-of-supply treatment, deemed receipt for ITC, invoice logic and e-way bill handling with worked examples.
A practical guide to blocked input tax credit under GST, covering motor vehicles, employee benefits, construction, gifts, write-offs, statutory exceptions and GSTR-3B reporting.
A practical monthly method to reconcile GSTR-2B with the purchase register, covering IMS accept, reject and pending actions, Section 16 conditions, timing differences and a worked example.
A practical guide to GST on GTA freight, explaining when reverse charge applies, how forward charge changes the treatment, relevant rate options, ITC and accounts-payable checks.
A practical guide to GST exports under LUT, explaining zero-rated supply, invoice treatment, eligible ITC refund through RFD-01, documentation and common mistakes.
How a registered principal sends goods for job work under GST without tax, keeps ITC, tracks the one-year and three-year limits, handles challans and e-way bills, and files Form GST ITC-04.
Mandatory ISD from 1 April 2025: who must register, how rule 39 splits common input service credit by turnover, same-State and IGST treatment, GSTR-6 tables and three worked allocations.
Using this collection
Input credit depends on both substantive conditions and reliable invoice-to-return controls. The collection links eligibility and blocked-credit questions with GSTR-2B reconciliation, reverse charge, ISD and adjustment workflows.
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