GST

GST registration, returns, input tax credit and practical compliance.

StateTopic

GST

344 articles

GST warehouse records under Rule 58: owner-wise stock, storage periods and ENR-01 enrolment2026-10-26

GST warehouse records under Rule 58: owner-wise stock, storage periods and ENR-01 enrolment

Warehouse records must identify goods item-wise and owner-wise and show how long they remain, with receipt, movement, dispatch and disposal details. The record duty and ENR-01 enrolment question are separate from whether ordinary GST registration is required.

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GST agents’ records under Rule 56(11): principal-wise authority, goods, tax and settlement2026-10-25

GST agents’ records under Rule 56(11): principal-wise authority, goods, tax and settlement reconciliation

An agent’s GST records must identify each principal’s authority, receipts, supplies, statements and tax paid. Principal-wise schedules prevent net settlements and pooled stock from hiding missing transactions or cross-principal errors.

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GST Rule 56 stock records: reconcile sales, destruction, gifts, scrap and physical balances2026-10-25

GST Rule 56 stock records: reconcile sales, destruction, gifts, scrap and physical balances

Rule 56 requires a stock movement record that distinguishes supplies from losses, destruction, gifts and free samples. A quantity bridge supports verification, but does not by itself decide output tax or input-tax-credit treatment.

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GST service invoices: applying the 30-day and 45-day limits under Rule 472026-10-25

GST service invoices: applying the 30-day and 45-day limits under Rule 47

Ordinary taxable service invoices generally follow Rule 47’s 30-day limit; specified financial-sector suppliers have 45 days. Classify the supplier and supply before calculating the deadline, and review time of supply separately.

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GST Invoice-cum-Bill of Supply: Rule 46A for Taxable and Exempt Supplies to an Unregistered Customer2026-10-25

GST Invoice-cum-Bill of Supply: Rule 46A for Taxable and Exempt Supplies to an Unregistered Customer

Rule 46A permits a single invoice-cum-bill of supply for taxable and exempt supplies to an unregistered recipient. Preserve the required particulars and separate the taxable and exempt values; combining the document does not determine composite or mixed-supply classification.

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GST Invoice Copies under Rule 48: Goods Triplicates, Service Duplicates and the E-Invoice Exception2026-10-25

GST Invoice Copies under Rule 48: Goods Triplicates, Service Duplicates and the E-Invoice Exception

Ordinary goods invoices use three designated copies and services use two under rule 48. Subrule (6) switches off those copy provisions for invoices prepared under subrule (4). Keep document copies separate from invoice identities, taxable turnover and portal reporting.

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GST Goods Sent in Batches or Lots: Rule 55(5), Complete First Invoice and Last-Consignment Original2026-10-25

GST Goods Sent in Batches or Lots: Rule 55(5), Complete First Invoice and Last-Consignment Original

Rule 55(5) requires the complete invoice before the first covered consignment. Link later challans and certified invoice copies, send the original with the last consignment and reconcile quantities without duplicating taxable turnover.

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GST Invoices to Unregistered Customers: Rule 46’s ₹50,000 Boundary and Online-Service State Details2026-10-25

GST Invoices to Unregistered Customers: Rule 46’s ₹50,000 Boundary and Online-Service State Details

Ordinary rule 46(e) requires the specified unregistered-recipient details at taxable supply value of ₹50,000 or more; below it, rule 46(f) responds to the recipient’s request. The online-service proviso requires recipient-State information irrespective of value. Check special rule 54 cases separately.

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GST Section 63 Assessment: Responding to ASMT-14 When Registration Was Not Obtained2026-10-25

GST Section 63 Assessment: Responding to ASMT-14 When Registration Was Not Obtained

Section 63 permits best-judgment assessment of persons liable to register who did not, and certain cancelled registrants still liable to tax. Reconcile the registration trigger, tax periods and evidence, use the ASMT-14 response opportunity, and check the five-year order limit.

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GST Cross-Government Recovery: Section 79(4) Proportionate Credits and the Remaining-Demand Register2026-10-25

GST Cross-Government Recovery: Section 79(4) Proportionate Credits and the Remaining-Demand Register

When the recovery covered by section 79(3) is insufficient to meet Central and State Government dues, section 79(4) requires proportionate government credits. Use verified outstanding amounts, reconcile each actual recovery once and update the residual demands before the next recovery.

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GST Property Transfers after Dues Arise: Section 81 Fraud Tests and the Buyer’s Evidence File2026-10-25

GST Property Transfers after Dues Arise: Section 81 Fraud Tests and the Buyer’s Evidence File

Section 81 can make a charge or property transfer ineffective against GST revenue claims where the statutory timing and fraudulent-intent conditions are met. Adequate consideration, good faith, absence of notice and prior permission require evidence; a registered deed alone does not settle the issue.

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GST DRC-09 Recovery: Deduction from Government-Linked Payments under Rule 1432026-10-25

GST DRC-09 Recovery: Deduction from Government-Linked Payments under Rule 143

Rule 143 uses DRC-09 to require a specified officer to deduct unpaid GST dues from money owing to the defaulter. Verify the officer’s status, payable owner, operative recovery amount and credited receipts before reconciling the remaining debt.

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