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GST

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

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GST

344 articles
GST Schedule I Related Party Supplies, Rule 28 Valuation, HO-BO Cross-Charge & Circular 199 Defense

GST on Related Party Transactions & Cross-Charge: Schedule I, Rule 28 Valuation & HO-BO Defense Guide

Deep-dive practitioner guide to GST on related party transactions and Head Office-Branch Office (HO-BO) cross-charge under Schedule I and Rule 28. Analyzes open market value benchmarks, the second proviso deeming fiction for full ITC recipients, employee cost allocation under Circular 199/11/2023-GST, mandatory ISD transition under Finance Act 2024, e-invoicing protocols, and dispute defense with assureNotice.

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Section 54(3) Inverted Duty Structure Refund, Amended Rule 89(5) Formula, Form RFD-01 & SCN Defense

Inverted Duty Structure Refund under GST: Section 54(3), Amended Rule 89(5) Formula & SCN Defense Guide

Exhaustive practitioner guide to Inverted Duty Structure (IDS) refunds under Section 54(3) of the CGST Act and amended Rule 89(5). Explains the post-VKC Footwear legislative overhaul, input service credit exclusion, revised formula incorporating input and output tax ratios, Form RFD-01 filing mechanics, Annexure-B reconciliation, handling Form RFD-08 deficiency memos, and refund tracking with assureTax.

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Section 9(5) ECO Liability, Section 52 TCS, Food Delivery, Cab Aggregators and GSTR-8

GST on E-Commerce Operators under Section 9(5) vs Section 52 TCS: Food Delivery, Cab Aggregators & GSTR-8 Guide

Comprehensive technical masterclass on navigating GST compliance for E-Commerce Operators (ECOs) under Section 9(5) deemed supplier liabilities versus Section 52 Tax Collection at Source (TCS). Details food delivery and passenger transport notifications, dual invoicing protocols, Table 3.1.1 reporting in GSTR-3B, cash ledger payment mandates, Form GSTR-8 reconciliation, and litigation defense using assureTax and assureNotice.

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Section 65 GST Audit, Form GST ADT-01 Notice, 3-Month Audit Period & Form ADT-02 Final Findings

GST Departmental Audit under Section 65: Form ADT-01, Desk Verification & ADT-02 Defense Guide

Exhaustive practitioner guide to GST Departmental Audit under Section 65 of the CGST Act, 2017 and Rule 101. Details the 15-day prior notice in Form GST ADT-01, conduct of audit at place of business or desk, the statutory 3-month completion timeline, reconciling financial accounts with GSTR-9/9C, drafting replies to audit queries, receiving final audit findings in Form GST ADT-02, voluntary DRC-03 settlements, and notice defense with assureNotice.

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Rule 86A ITC Blocking, Fraudulent Availment Grounds, 1-Year Sunset Expiry & High Court Writ Relief

GST Rule 86A Blocking of Electronic Credit Ledger & Defense Guide

Exhaustive practitioner guide to Rule 86A blocking of the Electronic Credit Ledger (ECL) under CGST Rules, 2017. Details the four statutory grounds of fraudulent ITC availment, reasons to believe standard, prohibition on creating negative credit ledger balances, the automatic one-year sunset expiry under Rule 86A(3), filing representations before the Commissioner, and High Court writ jurisprudence under Article 226 using assureTax and assureNotice.

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Section 61 GST Scrutiny of Returns, Form ASMT-10 Notices, Form ASMT-11 Reply & ASMT-12 Drop Orders

GST Scrutiny of Returns Section 61: Form ASMT-10 & ASMT-12 Guide

Exhaustive practitioner guide to GST Scrutiny of Returns under Section 61 of the CGST Act, 2017 and Rule 99. Details CBIC Scrutiny SOP parameters (GSTR-1 vs 3B turnover, GSTR-2B vs 3B ITC mismatches, E-Way Bill variances), responding to Form GST ASMT-10 discrepancy notices within 30 days via Form GST ASMT-11, securing Form GST ASMT-12 acceptance drop orders, and notice tracking with assureNotice.

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Section 29 GST Registration Cancellation, Rule 21A Suspension, Retrospective Action & Form REG-21

GST Registration Cancellation & Suspension: Section 29 & Form REG-21 Guide

Exhaustive masterclass on GST registration cancellation under Section 29, deemed suspension under Rule 21A, and revocation procedures under Section 30. Analyzes suo-motu cancellation grounds (GSTR-1 vs 3B mismatches, non-filing for 6 months), High Court jurisprudence on unreasoned retrospective cancellations, Form GST REG-21 revocation filing, condonation of delay, recipient ITC defense u/s 16(2)(c), and notice tracking with assureNotice.

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Section 128A Waiver Scheme, Form GST SPL-01/02, Retrospective Section 16(4) ITC & Appeal Relief

Section 128A GST Waiver of Interest & Penalties & Section 16(4) Retrospective Relief Guide

Comprehensive practitioner guide to the Section 128A GST amnesty waiver of interest and penalties under Finance (No. 2) Act 2024 and retrospective Section 16(4) ITC relief for FY 2017-18 through 2020-21. Analyzes Form GST SPL-01 application mechanics, SPL-02 orders, payment deadlines (March 31, 2025), Section 73 vs 74 demarcation, appeal withdrawals, and litigation reconciliation using assureTax and assureNotice.

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Section 129 200% Penalty, Section 130 Confiscation, Circular 64/38/2018 Typo & Form MOV-01 to MOV-11

GST E-Way Bill Interception & Vehicle Detention: Section 129 Penalty vs Section 130 Confiscation Guide

Exhaustive practitioner guide to GST transit enforcement under Section 129 (200% penalty) versus Section 130 (confiscation). Analyzes CBIC Circular No. 64/38/2018 minor typo relief, expiry of e-way bill validity during transit, bank guarantee release under Form MOV-08, writ defense under Article 226, and audit reconciliation with assureTax.

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GST Cross-Charge vs Mandatory ISD Mechanism under Section 20 & Rule 28

GST Cross-Charge vs Mandatory Input Service Distributor (ISD) Mechanism: Section 20 CGST Act Amendment, Distinct Persons Cost Allocation & Valuation Guide

A definitive technical guide to the interplay between GST cross-charge and the mandatory Input Service Distributor (ISD) mechanism following the Finance Act amendment to Section 20 of the CGST Act, analyzing head office cost allocations, distinct persons valuation under Rule 28, employee salary exclusion, GSTR-6 filing, and transition audit protocols.

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GST on Corporate and Personal Guarantees under Rule 28(2) & Circular 204

GST on Corporate & Personal Guarantees: Rule 28(2) Valuation, 1% Safe Harbour, Circular No. 204/2023 & Transfer Pricing Guide

An exhaustive indirect tax guide to GST on corporate and director guarantees under Rule 28(2) of CGST Rules, analyzing the 1% annual deemed valuation benchmark, Circular No. 204/2023 zero-valuation rules for directors, cross-border RCM liabilities, and transfer pricing safe harbour harmony.

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