GST LogoGST Press

Discussions

Ask questions, share knowledge, and connect with the GST community

Filters:
0
Can GST be charged after OC? on date based plan and not construction linked plan

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
3 comments
349 views
0
Whether Sec 16(4) restrict time limit for availing ITC on BOE

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 expressl...

Jul 11, 2026
1 comment
426 views
0
Can the Jurisdictional State GST Officer raise issues that were not part of the SIB's Show Cause Notice and initiate fresh proceedings under Section 74 of the CGST/SGST Act on entirely differ grounds

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
265 views
0
GST RATE
Audit finds: Correct GST Rate = 18% Charged = 12% Tax Short Paid = ₹3,00,000
Jul 5, 2026
2 comments
511 views
1
GSTR9 Vs Debit Note
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
499 views
0
Eligibility of ITC for Ground Mounted solar panels

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
397 views
0
GSTR 9
Topic
Jul 1, 2026
1 comment
273 views
2
At department level the commissioner or officer does not allow ITC to the purchaser just on the base that the tax was not deposited by the seller party. Do share your experience .
Metal Syndicate And Other Vs Union of India...
Jun 28, 2026
2 comments
566 views
0
IS PENALTY LEVIABLE IN UNREGISTERED ASSESSMENT UNDER SECTION 63 ?

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
548 views
0
Section 143 time limits for job work
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
416 views
0
Appeal filing APL-05
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
436 views
0
Advisory/ Act / Section / Notification
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
347 views
1
Sec.: 67(1)
Topic: Inspection vs Demand
Jun 22, 2026
0 comments
342 views
0
A = Accept , P = Pending , R= Reject
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
381 views
0
Section 2(6) – Aggregate Turnover
A grocery composition dealer purchases: Wheat from farmers ₹10L Branded flour from a trader ₹5L Fresh vegetables ₹4L
Jun 19, 2026
2 comments
480 views
0
Section 10 & Rule: Rule 6
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
541 views
0
Section 54(3), CGST Act, 2017 & Rule 89(5), CGST Rules, 2017
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
504 views
0
Previous FY ITC vs Table 8A Mismatch
While preparing GSTR-9 for FY 2025-26, a practitioner finds: Table 8A (GSTR-2B) = ₹9,50,000 Table 6B to 6H (ITC availed) = ₹10,20,000 On verification, ₹70,000 relates to an invoice dated March 2025, b...
Jun 16, 2026
3 comments
447 views
0
Section 16 of the CGST Act, 2017
Rule 36 of the CGST Rules, 2017
Jun 15, 2026
0 comments
504 views
0
GSTR-9 Table 8A
Section 16, CGST Act
Jun 14, 2026
0 comments
599 views
Next
Page 1 of 5 (93 discussions)