2,212 answers, each in four parts: Facts, Provisions and law, Analysis, Conclusion.
GST: 996
- GST Mandatory Registration: Threshold and TriggersGST
- GSTR-1: Outward Supplies Return (Due 11th)GST
- Blocked Credits: Section 17(5) Complete ListGST
- SCN: Show Cause Notice Under GSTGST
- E-Invoice: Threshold ₹5Cr, IRN Generation, QR CodeGST
- Composition Scheme: Rates, Eligibility, Filing, ExitGST
- No provisional refund without Aadhaar authenticationGST
- Fraud alleged in the notice without factsGST
- E-invoicing extended to RCM purchases from January 2027GST
- When GST registration becomes compulsory for a small traderGST
- GST registration threshold for freelancers and consultantsGST
- Compulsory GST registration for inter-State sellersGST
- GST registration for selling on Amazon or FlipkartGST
- Who does not need GST registration at allGST
- Voluntary GST registration below the thresholdGST
- Documents needed for a new GST registrationGST
- Registering GST from a home addressGST
- Consent letter when premises belongs to a relativeGST
- Step by step GST registration on the portalGST
- Aadhaar authentication and biometric verificationGST
- Simplified 3-day registration under Rule 14AGST
- Replying to a REG-03 query on a GST applicationGST
- GST registration rejected: what to do nextGST
- Physical verification visit after GST applicationGST
- Penalty for not taking GST registration on timeGST
- Separate GST registration for each StateGST
- Choosing composition at the time of registrationGST
- GST registration for casual taxable persons at exhibitionsGST
- Bank account details after GST registrationGST
- After getting GSTIN: first compliance stepsGST
- Effective date of GST registration and backdated salesGST
- GSTIN for a partnership firm or companyGST
- Fake GST registration using my documentsGST
- TRN expired before submitting the GST formGST
- Purchase invoice not showing in GSTR-2BGST
- When GSTR-2B is generated and regeneratedGST
- What happens if I take no action in IMSGST
- Rejected a correct invoice in IMS by mistakeGST
- Keep pending or reject a doubtful invoice in IMSGST
- Credit note on a bill with no ITC takenGST
- Keeping a supplier credit note pending in IMSGST
- Unknown supplier uploaded a credit note on my GSTINGST
- Supplier billed me without my GSTINGST
- Last date to claim ITC for a financial yearGST
- Blocked credits appearing in GSTR-2BGST
- Supplier filed GSTR-1 late and invoice came next monthGST
- Import Bills of Entry in IMS and GSTR-2BGST
- Reverse charge purchases not in GSTR-2BGST
- DRC-01C notice for ITC higher than GSTR-2BGST
- GSTR-2B for quarterly QRMP filersGST
- Checking a supplier's GSTIN status before claiming ITCGST
- Supplier reported wrong invoice value in GSTR-1GST
- Excess ITC claimed by mistake in GSTR-3BGST
- Claiming ITC missed in an earlier monthGST
- ITC reclaim ledger and GSTR-3B validationGST
- Telling suppliers about missing invoices through the portalGST
- Monthly purchase register to GSTR-2B matching methodGST
- ITC on goods received in instalmentsGST
- Holding GST payment until invoice appears in 2BGST
- DRC-01 says my supplier was non-existentGST
- Evidence that proves a genuine purchaseGST
- Supplier GST cancelled retrospectively from an old dateGST
- Notice based only on supplier cancellation or an alertGST
- Asking for cross-examination in a fake ITC caseGST
- DGGI summons to a director in a fake ITC caseGST
- Summons received without a DINGST
- Pressure to deposit ITC during a visitGST
- When arrest risk arises in a fake ITC caseGST
- Sec 74A penalty on early payment of fake ITC demandGST
- Which section applies to an old fake ITC noticeGST
- Checking if a fake ITC notice is time-barredGST
- ITC blocked under Rule 86A due to a fake supplierGST
- Will my own GST registration be cancelledGST
- Purchases paid in cash from a suspect supplierGST
- Money coming back after paying a supplierGST
- Supplier due diligence to avoid fake ITC riskGST
- Personal hearing in a fake ITC noticeGST
- Appealing a fake ITC demand orderGST
- Penalty on the beneficiary of fake invoicesGST
- Does paying through DRC-03 end a fake ITC noticeGST
- One notice covering many years of a supplierGST
- E-way bill vehicle not traceable in a fake ITC caseGST
- ASMT-10 for ITC from a cancelled supplierGST
- Citing the Shaurya Alloys ruling in a replyGST
- What a DRC-01A intimation meansGST
- Is DRC-01A mandatory before a show cause noticeGST
- Where to find a DRC-01A on the GST portalGST
- Agreeing with DRC-01A and paying in fullGST
- Partly agreeing with a DRC-01AGST
- Disagreeing fully with a DRC-01AGST
- DRC-01A under Sec 74 alleging fraudGST
- DRC-01A for FY 2024-25 under Sec 74AGST
- Computing interest on a DRC-01A amountGST
- Paying DRC-01A amount from the credit ledgerGST
- Linking an earlier DRC-03 payment to the demandGST
- DRC-01A after an ASMT-11 replyGST
- DRC-01A for ITC higher than GSTR-2B for a full yearGST
- DRC-01A for sales higher in GSTR-1 than GSTR-3BGST
- DRC-01A based on e-way bill dataGST
- DRC-01A due to a clerical error in booksGST
- DRC-01A for ITC from a supplier later cancelledGST
- Is a DRC-01A itself time-barredGST
- DRC-01A without DIN or officer signatureGST
- Personal hearing at the DRC-01A stageGST
- What happens if DRC-01A is ignoredGST
- Show cause notice issued despite a DRC-01A replyGST
- DRC-01A after closing the businessGST
- Closure after paying a DRC-01A amountGST
- Who has to file GSTR-9CGST
- Does GSTR-9C need a CA certificateGST
- Due date for GSTR-9CGST
- Late fee when GSTR-9C is filed after GSTR-9GST
- GSTR-9 and 9C late fee slabs by turnoverGST
- Old year late fee waiver for GSTR-9CGST
- Reconciling books turnover with GSTR-9GST
- Unbilled revenue and advances in GSTR-9CGST
- Additional tax found while preparing GSTR-9CGST
- Excess tax paid found in GSTR-9CGST
- GSTR-9 turnover not matching income tax returnGST
- GSTR-9C for multiple GSTINs under one PANGST
- Stock transfers to other GSTINs in GSTR-9CGST
- Filing GSTR-9C on the GST portalGST
- GSTR-9 must be filed before GSTR-9CGST
- Three-year bar on filing old GSTR-9CGST
- Consequences of not filing GSTR-9CGST
- Unreconciled differences and reasons in GSTR-9CGST
- No revision of GSTR-9C after filingGST
- GSTR-9C when turnover crosses ₹5 crore late in the yearGST
- Financial statements needed for GSTR-9CGST
- ITC differences between books and GSTR-9GST
- Credit notes issued after year end in GSTR-9CGST
- GSTR-9C triggers scrutiny: how to prepareGST
- RCM liability check in GSTR-9CGST
- What CMP-08 is and when it is dueGST
- Calculating tax for CMP-08 as a traderGST
- CMP-08 for restaurants under compositionGST
- CMP-08 for service providers at 6 percentGST
- Filing a nil CMP-08 by SMSGST
- Filing CMP-08 on the GST portal step by stepGST
- Paying CMP-08 tax: cash onlyGST
- Reverse charge purchases in CMP-08GST
- Purchases from unregistered suppliers by a composition dealerGST
- Late CMP-08: interest and late feeGST
- E-way bill blocked for not filing CMP-08GST
- Mistake in a filed CMP-08GST
- Negative liability in CMP-08GST
- Composition dealer charging GST on billsGST
- Crossing ₹1.5 crore while under compositionGST
- CMP-08 figures and the annual GSTR-4GST
- Selling online under compositionGST
- Inter-State purchases by a composition dealerGST
- Using TCS credit to pay CMP-08GST
- Non-filing of CMP-08 and cancellation riskGST
- Bank interest and composition turnoverGST
- CMP-08 for a quarter with registration midwayGST
- Purchase records a composition dealer must keepGST
- Composition signboard and display rulesGST
- CMP-08 when RCM exists but no salesGST
- What the 180-day payment rule for ITC meansGST
- Which GSTR-3B table to use for Rule 37 reversalGST
- Interest on ITC reversed under Rule 37GST
- Re-claiming ITC after paying the supplierGST
- Part payment and proportionate reversalGST
- Allocating lump sum payments to supplier invoicesGST
- Rule 37 does not apply to reverse chargeGST
- Deemed supplies without consideration and Rule 37GST
- Amounts paid on the supplier's behalf under Sec 15(2)(b)GST
- Set-off of payables against receivablesGST
- MSME supplier payment timelines alongside the 180-day ruleGST
- Withholding payment over a quality disputeGST
- Retention money in contracts and Rule 37GST
- Advance paid before the invoice and the 180-day countGST
- Auditor disallowed ITC for late paymentGST
- Reporting Rule 37 reversals in GSTR-9GST
- Tracking supplier payments for the 180-day ruleGST
- Rule 37 versus Rule 37AGST
- Reversing ITC when supplier has not filed GSTR-3BGST
- Payment made by a group company on our behalfGST
- Rule 37 and import of goodsGST
- Rule 37 for capital goods purchasesGST
- Supplier waived part of the billGST
- Reversing ITC before 180 days voluntarilyGST
- Notice for not reversing ITC under Rule 37GST
- GST interest rate on late tax paymentGST
- Interest on late GSTR-3B only on the cash portionGST
- No interest on cash deposited before due dateGST
- Wrong ITC claimed but not used: is interest dueGST
- Interest rate on wrongly used ITCGST
- IGST credit balance and interest on wrong ITCGST
- Interest when last month's sales are reported laterGST
- System-computed interest in GSTR-3BGST
- Paying GST interest through DRC-03GST
- Interest cannot be paid from ITCGST
- Interest for QRMP taxpayers on monthly paymentsGST
- Interest on reverse charge paid lateGST
- Interest in a show cause notice demandGST
- Interest waiver scheme under Sec 128AGST
- Interest on late CMP-08 paymentGST
- No interest on a late nil returnGST
- Difference between interest and late fee in GSTGST
- Interest on ITC claimed before it appears in GSTR-2BGST
- DRC-01B for GSTR-1 liability higher than GSTR-3BGST
- Payment debited from bank but not credited to ledgerGST
- Interest on excess ITC reversed at year endGST
- How many days of delay to count for interestGST
- Interest on tax for the period before late registrationGST
- Interest on tax paid one day lateGST
- Recovery when interest stays unpaidGST
- Shifting office address in GST registrationGST
- Adding a godown as additional place of businessGST
- Moving your business to another StateGST
- Changing trade name on GST certificateGST
- Company name change after ROC approvalGST
- Partner retired and new partner joinedGST
- Proprietorship converted into a companyGST
- Signatory left and OTPs not comingGST
- Updating mobile number or email on GSTGST
- Adding a bank account to GST registrationGST
- Missed the 15-day window for amendmentGST
- Officer query on amendment applicationGST
- GST amendment application rejected in REG-05GST
- No action by officer on amendmentGST
- Non-core amendment blocked by pending core changeGST
- Amendment option disabled after suspensionGST
- Adding new goods or services to registrationGST
- Saved amendment draft disappearedGST
- Closing a branch listed on GSTGST
- Documents for address change on rented premisesGST
- Updating records after amendment approvalGST
- Removing the primary authorised signatoryGST
- Will legal name changes become automaticGST
- New partner Aadhaar authenticationGST
- Legal heir continuing a deceased proprietor's businessGST
- First steps when credit ledger is suddenly blockedGST
- Seeing blocked credit details on GST portalGST
- Asking the officer for reasons of the blockGST
- Evidence for a Rule 86A representationGST
- Which officer can block how much creditGST
- Getting partial release of blocked creditGST
- Credit ledger showing negative after blockingGST
- Credit still blocked after one yearGST
- Preparing for the Rule 86A hearingGST
- Officer rejected unblocking without reasonsGST
- When to go to High Court on blocked creditGST
- Using blocked credit for appeal pre-depositGST
- Supplier later found non-existentGST
- Supplier's registration cancelled with back dateGST
- Block because supplier did not pay taxGST
- Proving goods were receivedGST
- Credit blocked after a DGGI searchGST
- Paying GSTR-3B while ITC is blockedGST
- Reversing doubtful ITC to get the block liftedGST
- After the block is liftedGST
- Blocked credit when registration is cancelledGST
- Unblocking request pending for monthsGST
- Checking suppliers to avoid a Rule 86A blockGST
- Recipient found non-existent at addressGST
- Can I appeal a Rule 86A block in APL-01GST
- What a GSTR-3A notice meansGST
- Time allowed after GSTR-3AGST
- GSTR-3A received after already filingGST
- GSTR-3A for annual returnGST
- GSTR-3A for composition dealersGST
- GSTR-3A for final return after cancellationGST
- Ignoring GSTR-3A leads to best judgement assessmentGST
- Getting an ASMT-13 assessment withdrawnGST
- Filing after 60 days of ASMT-13GST
- Recovery after the assessment standsGST
- Late fee on GSTR-3B after noticeGST
- Interest on tax paid lateGST
- Business dormant and returns not filedGST
- Cannot pay tax but want to fileGST
- Risk of cancellation for non-filingGST
- E-way bill blocked for non-filingGST
- GSTR-1 blocked because GSTR-3B pendingGST
- Returns older than three yearsGST
- Notice sent to old emailGST
- ITC lost when filing very lateGST
- Assessed amount far higher than real taxGST
- GSTR-3A for a quarterly QRMP filerGST
- Legal heir gets GSTR-3A for deceased ownerGST
- Provisional attachment for non-filersGST
- Preventing the next GSTR-3AGST
- What a Rule 86A block means in plain wordsGST
- Is a Rule 86A block a tax demandGST
- What usually happens after a Rule 86A blockGST
- Officer pressing to pay blocked credit in cashGST
- Summons received along with credit blockGST
- Block on one tax head onlyGST
- Defence as a genuine buyerGST
- Show cause notice on the same blocked creditGST
- Block lapsed but demand may still comeGST
- Managing cash flow when ITC is blockedGST
- Hearing before credit is blockedGST
- Block based only on suspicionGST
- Difference between DRC-01C and a Rule 86A blockGST
- Difference between Rule 86B and Rule 86AGST
- Credit blocked across group firmsGST
- Documents to keep for every purchaseGST
- Does my block hurt my customersGST
- Blocks on GSTINs in different StatesGST
- Fake invoices issued using my GSTINGST
- Paying a demand from blocked creditGST
- Exporter's refund stuck due to blockGST
- Already reversed ITC but still blockedGST
- Can a block lead to cancellation of my registrationGST
- Showing blocked credit in your booksGST
- Block in the first months of a new businessGST
- UPI payments and GST registrationGST
- Counting turnover for the GST thresholdGST
- Separating personal and business UPIGST
- Books a GST registered business must keepGST
- Details required under Rule 56GST
- Stock records for composition dealersGST
- Simple daily sales register for a small shopGST
- Small bills under ₹200 to walk-in customersGST
- Bill of supply instead of tax invoiceGST
- Keeping GST books in Excel or softwareGST
- Where to keep books when you have a godownGST
- How long to keep GST recordsGST
- Unrecorded stock found in an inspectionGST
- Penalty for not keeping proper booksGST
- Cash purchases from unregistered sellersGST
- Matching UPI settlements with salesGST
- Giving a bill when payment is by UPIGST
- Recording advances from customersGST
- Recording sales returns from customersGST
- Purchase register and GSTR-2B checkGST
- Stock register for a traderGST
- Goods sent on approval or for job workGST
- Daily records for marketplace salesGST
- Officer asks for books during a visitGST
- Do I need a CA audit of GST booksGST
- Who must file GSTR-4GST
- GSTR-4 due date for composition dealersGST
- Late fee for filing GSTR-4 lateGST
- Filing a nil GSTR-4GST
- GSTR-4 filing button disabledGST
- GSTR-4 after opting out of compositionGST
- GSTR-4 after cancellation of registrationGST
- Reporting purchases from registered suppliersGST
- Reporting purchases from unregistered sellersGST
- Import of services in GSTR-4GST
- Reverse charge for composition dealersGST
- Outward supplies table in GSTR-4GST
- Books turnover higher than CMP-08GST
- Entering interest in GSTR-4 Table 8GST
- Mistake found after filing GSTR-4GST
- TDS or TCS credit in GSTR-4GST
- Previous year turnover in GSTR-4GST
- Using the GSTR-4 offline utilityGST
- Old GSTR-4 still pendingGST
- Notice for unfiled GSTR-4GST
- Crossing ₹1.5 crore in compositionGST
- Composition tax rates in GSTR-4GST
- GSTR-4 turnover and income tax returnGST
- What to check after filing GSTR-4GST
- Do composition dealers file GSTR-9 tooGST
- What an ASMT-10 scrutiny notice isGST
- Time to reply to ASMT-10GST