Blocked Credits Under Section 17(5): ITC You Cannot Claim
Section 17(5) blocked credits explained: why GST on cars, food, club fees, building construction, gifts and free samples can't be claimed, plus the exceptions.
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GST Guides for Small Businesses — page 2
Clear answers to the GST questions small business owners ask most, checked against official sources. Older articles from 2017–2021 are kept in the archive with their original date.
ITC Not Showing in GSTR-2B? Causes, IMS and How to Fix It
ITC not showing in GSTR-2B? Learn why invoices go missing, how the Invoice Management System (IMS) affects your credit, and the exact steps to fix it.
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ITC Reversal for Non-Payment Within 180 Days: The GST Rule
Didn't pay your supplier within 180 days? See when GST input tax credit must be reversed under Rule 37, how interest works and how to reclaim it after paying.
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Reverse Charge Under GST: A Practical RCM Guide for Small Business
Reverse charge in GST for small businesses: when you pay GST instead of your supplier (GTA, advocates, rent, security), self-invoicing, payment and ITC.
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E-Invoicing Under GST: Who Must Generate an IRN and When
E-invoicing applies if your turnover crossed ₹5 crore in any year since 2017-18. Learn who is exempt, the 30-day IRN limit, which documents count and penalties.
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E-Way Bill Rules: Limit, Validity, Part-B and Penalties Explained
When is an e-way bill required? Learn the ₹50,000 limit, who generates it, validity per 200 km, Part-B rules, extensions and Section 129 penalties.
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GST Invoice Format: Mandatory Fields, Numbering and Time Limits
GST invoice format explained: the mandatory fields under Rule 46, invoice numbering rules, time limits, B2C rules and how many HSN digits you must show.
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Got a GST Notice? Common Notices, Deadlines and How to Reply
Received a GST notice? Learn what ASMT-10, DRC-01A, DRC-01, REG-17 and REG-03 mean, how many days you have to reply, and how to respond on the GST portal.
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What Are The Compliances Applicable on a Limited Liability Partnership Firm (LLP)?
Older 2021 overview of LLP compliance: designated partners, ROC filings, Forms 3 and 4, Form 8 accounts, Form 11 annual return, audit limits and late fees.
Archive
TDS Accounting for Section 194Q along with 206AA and 206 AB(I)
Archived 2021 guide to TDS/TCS compliance and accounting under Sections 194Q, 206C(1H), 206AA and 206AB, with 26AS reconciliation. Some rules have changed.
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How to Claim Input Tax Credit For Purchases Made on Amazon India?
Older 2021 guide to claiming input tax credit on Amazon India purchases via an Amazon Business account with your GSTIN. See our updated GSTR-2B ITC guide.
Archive
Taxation for Presumptive Income for Professionals Under Section 44ADA
Archived 2020 FAQ on Section 44ADA presumptive tax for professionals: 50% deemed profit, the then ₹50 lakh limit, deductions, ITR-4. Limits have changed.
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