GST

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

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GST

344 articles

GST Excess Cash-Ledger Refunds2026-10-26

GST Excess Cash-Ledger Refunds: RFD-01, TDS/TCS Credits and the Two-Year-Limit Distinction

Reconcile unused electronic cash-ledger balances, including GST TDS/TCS, before choosing the refund route and applying the specific CBIC clarifications.

By Team assureOffice

UIN GST Refund Evidence2026-10-26

UIN GST Refund Evidence: Rule 95, Missing-UIN Invoice Attestation and Claim Reconciliation

A missing UIN on an invoice calls for the Rule 95 attested-copy route. It does not remove notification conditions, claimant eligibility or duplicate-claim checks.

By Team assureOffice

CSD GST Refunds2026-10-26

CSD GST Refunds: Rule 95B, RFD-10A and the 50% Invoice-Validation Working

CSD refund claims require qualifying goods, supplier-return checks and invoice-level duplicate controls. Reconcile the 50% ceiling separately for each applicable tax head.

By Team assureOffice

GST Correction Logs under Rule 56(8)2026-10-26

GST Correction Logs under Rule 56(8): Preserve Manual Entries, Electronic Edits and Deletions

Preserve the original GST accounting trail when correcting entries. Rule 56(8) requires electronic edit and deletion logs; a corrected total alone is insufficient.

By Team assureOffice

GST Service-Provider Accounts2026-10-26

GST Service-Provider Accounts: Rule 56(13) Goods Used, Input Services and Outward-Service Evidence

Service providers need records of goods used, input services utilised and services supplied. Reconcile consumption and delivery evidence without importing manufacturing yield rules.

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GST Monthly Production Accounts2026-10-26

GST Monthly Production Accounts: Rule 56(12) Raw Inputs, Finished Output, Waste and By-Products

Reconcile monthly manufacturing inputs to finished output, waste and by-products. A stock balance alone does not replace the production account under Rule 56(12).

By Team assureOffice

GST Works-Contract Records: Rule 56(14) Contract-Wise Materials, Services and Receipts2026-10-26

GST Works-Contract Records: Rule 56(14) Contract-Wise Materials, Services and Receipts

Link each works contract to its customer, suppliers, goods and services received and used, and actual payment receipts under CGST Rule 56(14).

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GST Statutory Rounding under Section 170: Fifty-Paise Boundaries and Reconciliation Controls2026-10-26

GST Statutory Rounding under Section 170: Fifty-Paise Boundaries and Reconciliation Controls

Section 170 rounds covered statutory amounts to the nearest rupee, with fifty paise rounded upward. Retain the underlying precision and identify the legal amount before applying the rounding step.

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GST Demand-Order Review under Section 75: Notice Limits, New Grounds, Reasons and Hearing Records2026-10-26

GST Demand-Order Review under Section 75: Notice Limits, New Grounds, Reasons and Hearing Records

Compare the notice and order by amount, ground and decision basis. Section 75 supplies hearing and adjournment safeguards, but procedural objections must be raised through the proper remedy.

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GST First Charge under Section 82: Property Ownership, Demand Reconciliation and the IBC Reservation2026-10-26

GST First Charge under Section 82: Property Ownership, Demand Reconciliation and the IBC Reservation

Section 82 creates a first-charge rule for specified government dues, expressly subject to the IBC. Establish the debtor, payable amount and property before drawing any recovery-priority conclusion.

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GST Access to Business Premises: Section 71 Authorisation, Record Demands and Working-Day Controls2026-10-26

GST Access to Business Premises: Section 71 Authorisation, Record Demands and Working-Day Controls

Section 71 permits authorised access and requires relevant records within the demanded period, subject to the fifteen-working-day framework and permitted extensions. Maintain an evidence and delivery register.

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GST electronic-record restoration under Rule 57: backups, readable exports and access evidence2026-10-26

GST electronic-record restoration under Rule 57: backups, readable exports and access evidence

A backup is useful only if GST records can be restored and produced in an authenticated, readable form. Rule 57 requires proper backup and access information; test completeness, decoding and reconciliation instead of relying on a successful-copy message.

By Team assureOffice