GST

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

StateTopic

GST

344 articles

GST Credit on Goods Received in Lots2026-11-06

GST Credit on Goods Received in Lots: Last-Receipt Evidence and GSTR-3B Reclaim

Track GST credit by invoice when goods arrive in several consignments. Reconcile temporary reversals and release credit only after the last lot and other checks.

By Team assureOffice

GST on Lost or Destroyed Stock2026-11-06

GST on Lost or Destroyed Stock: Trace the Blocked Credit to the Purchase Invoices

Use a stock incident register to identify blocked ITC, reconcile the actual credit previously taken, and keep surviving stock or salvage sales separate.

By Team assureOffice

Supplier GST Debit Notes2026-11-06

Supplier GST Debit Notes: Reconcile Price and Tax Undercharges to GSTR-1 and GSTR-3B

Build a supplier-side bridge from the original invoice to the incremental taxable value and GST. Check document details, portal reporting and duplicate uploads.

By Team assureOffice

Job-Work Scrap under GST2026-11-06

Job-Work Scrap under GST: Section 143(5), the Correct Seller and the Material Reconciliation

Identify who can supply scrap generated during job work, and reconcile batch yield, returns and scrap invoices before closing the principal’s records.

By Team assureOffice

Defending Genuine Buyers Bogus Invoicing Section 132 Due Diligence Guide2026-11-06

Genuine Purchases Under GST Scrutiny: Evidence, Input Tax Credit and Section 132

Distinguish disputes over input tax credit from criminal allegations, and document genuine supplies, payments and the procedural response.

By Team assureOffice

GSTR-9 and GSTR-9C Annual Return Guide, Spillover ITC, Table 8 Discrepancies2026-11-06

GSTR-9 and GSTR-9C: Prior-Year Adjustments, Table 8 and Annual Reconciliation

Reconcile annual GST turnover and credit using the form for the relevant financial year, and distinguish an annual disclosure from a return correction or a new ITC claim.

By Team assureOffice

GST Cash-Ledger Refund Orders from November 20262026-11-06

GST Cash-Ledger Refund Orders from November 2026: Reconcile Portal RFD-06 to RFD-05 and Bank Credit

For a qualifying cash-ledger refund, verify the new portal-generated order, the demand adjustment shown and the payment evidence before closing the receivable.

By Team assureOffice

Goods by Metro Railway2026-11-06

Goods by Metro Railway: November 2026 E-Way Bill Timing and the Delivery Gate

Apply the amended Rule 138(2A) to metro railway goods movements. Assign Part B responsibility and hold delivery until the required e-way bill is produced.

By Team assureOffice

Domestic Reverse-Charge Services for One Branch2026-11-06

Domestic Reverse-Charge Services for One Branch: The November 2026 ISD Transfer and Distribution Trail

Track reverse-charge tax paid at a regular registration through the same-State ISD transfer document to the branch that actually uses the input service.

By Team assureOffice

NRTP Invoices in GSTR-6A2026-11-06

NRTP Invoices in GSTR-6A: The November 2026 Rule 60(2) Reconciliation for ISDs

From 1 November 2026, Rule 60(2) provides for NRTP GSTR-5 invoice details to be made available to an ISD in GSTR-6A. Reconcile the document before distributing credit.

By Team assureOffice

Cross-Charge vs ISD Mechanism, Multi-Branch Entities, Rule 28 Valuation Guide2026-11-06

GST Cross-Charge and Input Service Distribution for Multi-Branch Businesses

Separate vendor input tax credit from actual supplies between GST registrations. Apply the mandatory Input Service Distributor rules from 1 April 2025, then use Rule 28 for valuation where branches supply one another.

By Team assureOffice

GST Composition Annual Close2026-11-05

GST Composition Annual Close: Reconcile CMP-08 to GSTR-4 and Calendar the June Rule

Reconcile quarterly CMP-08 payments with annual GSTR-4 liabilities. Separate the June filing rule, a change of scheme and portal balances that need investigation.

By Team assureOffice