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The ITC pertaing to FCM which in fact duly reflected in GSTR 2A wrongly reported in 4A(3) instead 4A(3). Is there any caselaw or circular or clarification by govt. regarding this ?
As it is reve...

Jul 22, 2026
2 comments
191 views
0

Does staff quarters will be eligible under section 16(1) as used to maintain proper work force in cement factory and also the itc on its repair are not blocked as per section 17(5)

Jul 21, 2026
3 comments
254 views
0

Is IMS in the GST portal, communication said in Section 37 of the Act

Jul 19, 2026
0 comments
216 views
0

Apartment booked before OC. Part OC issued on 12 January 2026 covering.

Remaining contractual milestones were fixed calendar dates (15 March and 15 August), not construction milestones.

...
Jul 12, 2026
5 comments
482 views
0

Dear experts

Whether Sec 16(4) restrict time limit for availing ITC on BOE, Section 16(4) of the CGST Act specifically refers only to "invoice" and "debit note" and does not expressly...

Jul 11, 2026
2 comments
585 views
0

One of my clients is registered under GST, and the GST registration falls under the jurisdiction of the Central GST (CGST) authorities.

The Special Investigation Bran...

Jul 11, 2026
2 comments
372 views
1
Audit finds: Correct GST Rate = 18% Charged = 12% Tax Short Paid = ₹3,00,000
Jul 5, 2026
2 comments
575 views
1
During GSTR-9 reconciliation, turnover as per books is lower than GSTR-1. The difference is suspected to relate to Debit Notes.
Jul 3, 2026
1 comment
553 views
0

What would be the eligibility of the input tax credit for the ground mounted solar panels plant? According to the AAR of Varachha Co-Op. Bank Ltd, the roof top solar plant is not permanently fasten...

Jul 2, 2026
5 comments
475 views
0
Topic
Jul 1, 2026
1 comment
306 views
0

Section 63 does not mention about penalty. Also, it also does not mention about Interest. There is the question of interest being auto applicable. If that was the matter, why there is a mention of ...

Jun 26, 2026
1 comment
613 views
0
Goods worth ₹20 lakh sent to an unregistered job worker on 01-04-2025. Not returned within the prescribed period.
Jun 25, 2026
0 comments
449 views
0
What's the resolution for filing of an appeal for an unregistered person/ director on whom penalty has been imposed under section 122 of the CGST Act, 2017, for APL-05 on GSTAT PORTAL? Since a directo...
Jun 23, 2026
3 comments
462 views
0
During scrutiny, the officer says: "GSTN Advisory requires IMS matching. Therefore, your ITC is disallowed." The practitioner finds all conditions of Section 16 satisfied.
Jun 23, 2026
1 comment
377 views
1
Topic: Inspection vs Demand
Jun 22, 2026
0 comments
376 views
0
A contractor finds 3 invoices in IMS: Laptop for office (₹18k GST) Home fridge (₹9k GST) Supplier uploaded wrong invoice (₹15k GST)
Jun 20, 2026
2 comments
410 views
0
A grocery composition dealer purchases: Wheat from farmers ₹10L Branded flour from a trader ₹5L Fresh vegetables ₹4L
Jun 19, 2026
2 comments
529 views
0
A composition dealer crosses the turnover limit on 15 January 2026 but continues to pay tax under composition till March 2026.
Jun 18, 2026
2 comments
601 views
0

A manufacturer purchases inputs taxed at 18% GST and sells the finished product at 5% GST. Due to accumulation of ITC, the taxpayer wants to claim a refund.

Jun 17, 2026
4 comments
540 views
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