Free GST Reconciliation Tool – Purchase Register vs GSTR-2B
Compare Purchase Register and GSTR-2B invoice by invoice, identify matched and exception records, review GST values and download an Excel reconciliation report.
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Construction Projects & GST — Mobilisation Advance, Material-at-Site, RA Bills, Retention & Security Deposits | GST Knowledge Hub
Construction Projects & GST — Mobilisation Advance, Material-at-Site, RA Bills, Retention & Security Deposits — detailed practical GST guide with industry scenarios,...
Read guide → GSTR-2B ReconciliationFactory Expansion & GST ITC — Civil Works, Foundations, Plant Structures, HVAC, Electrical & Fire-Fighting | GST Knowledge Hub
Factory Expansion & GST ITC — Civil Works, Foundations, Plant Structures, HVAC, Electrical & Fire-Fighting — detailed practical GST guide with industry scenarios,...
Read guide → GSTR-2B ReconciliationGST Department Says Supplier Is Bogus — Can Buyer Lose ITC? | Complete Practical Guide 2026
Practical GST guide on bogus suppliers, fake invoices and ITC denial. Learn how to defend genuine purchases with GSTR-2B, e-way bills, GRNs, transport records, stock...
Read guide → GSTR-2B ReconciliationGST Departmental Audit 2026: Section 65, Special Audit, ITC & Practical Checklist
Complete practical guide to GST departmental audit in India: Section 65 audit, Section 66 special audit, ADT forms, ITC, turnover reconciliation, refunds,...
Read guide → GSTR-2B ReconciliationGST DRC-01C for ITC Mismatch: What to Do? Complete Practical Guide
Practical guide to GST DRC-01C for ITC mismatch: understand GSTR-2B vs GSTR-3B differences, reconcile timing differences, reversals, reclaims, imports and RCM, and...
Read guide → GSTR-2B ReconciliationGST for E-commerce — Marketplace vs Principal Supply, TCS, Returns, Discounts, Cancellations & Section 9(5) | GST Knowledge Hub
GST for E-commerce — Marketplace vs Principal Supply, TCS, Returns, Discounts, Cancellations & Section 9(5) — detailed practical GST guide with industry scenarios,...
Read guide → GSTR-2B ReconciliationGST for NBFCs — Processing Fees, Foreclosure Charges, Penal Charges, Repossession & Recovered Assets | GST Knowledge Hub
GST for NBFCs — Processing Fees, Foreclosure Charges, Penal Charges, Repossession & Recovered Assets — detailed practical GST guide with industry scenarios, decision...
Read guide → GSTR-2B ReconciliationGST IMS Invoice Management System 2026: Accept, Reject, Pending & GSTR-2B Guide
Complete practical guide to GST Invoice Management System (IMS): accept, reject, pending, no action, amendments, GSTR-2B impact, recomputation, practical examples,...
Read guide → GSTR-2B ReconciliationGST in Hospitals — Pharmacy, Implants, Room Charges, Doctors, Outsourced Services & ITC | GST Knowledge Hub
GST in Hospitals — Pharmacy, Implants, Room Charges, Doctors, Outsourced Services & ITC — detailed practical GST guide with industry scenarios, decision framework,...
Read guide → GSTR-2B ReconciliationGST in Hotels — Rooms, Restaurants, Banquets, Complimentary Rooms, OTA Commissions, Employees & ITC | GST Knowledge Hub
GST in Hotels — Rooms, Restaurants, Banquets, Complimentary Rooms, OTA Commissions, Employees & ITC — detailed practical GST guide with industry scenarios, decision...
Read guide → GSTR-2B ReconciliationGST in Logistics — GTA, Freight, Detention, Demurrage, Loading/Unloading & RCM Decision Matrix | GST Knowledge Hub
GST in Logistics — GTA, Freight, Detention, Demurrage, Loading/Unloading & RCM Decision Matrix — detailed practical GST guide with industry scenarios, decision...
Read guide → GSTR-2B ReconciliationGST in Pharma — Free Samples, Physician Samples, Expiry Returns, Rebates, Rate Differences & ITC | GST Knowledge Hub
GST in Pharma — Free Samples, Physician Samples, Expiry Returns, Rebates, Rate Differences & ITC — detailed practical GST guide with industry scenarios, decision...
Read guide → GSTR-2B ReconciliationGST in Shipping & Port Operations — Ocean Freight, CHA, Port Charges, Detention, Demurrage & Place of Supply | GST Knowledge Hub
GST in Shipping & Port Operations — Ocean Freight, CHA, Port Charges, Detention, Demurrage & Place of Supply — detailed practical GST guide with industry scenarios,...
Read guide → GSTR-2B ReconciliationGST Input Tax Credit 2026: Complete Practical Guide to Sections 16, 17, Rules 37, 42 & 43
Comprehensive practical guide to GST input tax credit in India: eligibility, Section 16 and 17, blocked ITC, GSTR-2B and IMS, 180-day reversal, Rule 37A, common...
Read guide → GSTR-2B ReconciliationGST ITC Reconciliation Workpaper & Review Controls | GSTReconciliation.in
How to convert a GST reconciliation output into a review-ready workpaper with source-file controls, exception queues, supplier follow-up, reviewer evidence and...
Read guide → GSTR-2B ReconciliationGST on Accrued Expenses, Provisions, Unbilled Expenses & Year-End Entries – Complete Practical Guide
GST treatment of accrued expenses, provisions, unbilled expenses, goods and services received before invoice, year-end entries, GSTR-2B, ITC timing, RCM and practical...
Read guide → GSTR-2B ReconciliationGST on Annual Maintenance Contracts (AMC), Repairs, Maintenance & Facility Maintenance Services
Detailed GST guide to annual maintenance contracts, repairs, maintenance, spare parts, facility maintenance, valuation, time of supply, ITC, RCM, reconciliation and...
Read guide → GSTR-2B ReconciliationGST on Construction Subcontractors: Billing, ITC, GST TDS & Reconciliation | 2026
Practical GST guide for construction subcontractors and main contractors covering works contract classification, rates, RA bills, GST TDS, ITC, retention, advances,...
Read guide → GSTR-2B ReconciliationGST on Electricity, Power Charges, Utility Recoveries & Electricity Reimbursements
Practical GST guide on electricity, power charges, utility recoveries and electricity reimbursements. Covers exempt electricity, ancillary charges, pure agent,...
Read guide → GSTR-2B ReconciliationGST on Employee Training, Skill Development & Professional Training – Complete Practical Guide 2026
Complete practical GST guide on employee training, skill development, workshops, professional courses, certification, online training, overseas training, employee...
Read guide → GSTR-2B ReconciliationGST on EPC Contracts — Free-Issue Materials, Price Escalation, Retention Money & Liquidated Damages | GST Knowledge Hub
GST on EPC Contracts — Free-Issue Materials, Price Escalation, Retention Money & Liquidated Damages — detailed practical GST guide with industry scenarios, decision...
Read guide → GSTR-2B ReconciliationGST on Franchise, Dealership, Distribution & Channel Partner Arrangements
Practical GST guide on franchise fees, dealership, distribution, channel partners, commissions, incentives, discounts, warranty, advertising, P2P vs agency,...
Read guide → GSTR-2B ReconciliationGST on Government Charges, Statutory Fees & Regulatory Payments
Practical GST guide on government charges, statutory fees, regulatory payments, reimbursements, pure-agent treatment, exemptions, valuation, ITC and GST reconciliation.
Read guide → GSTR-2B ReconciliationGST on Head Office and Branch Transactions – ISD, Cross-Charge, Common ITC Allocation and Rule 28 Valuation: Complete Practical Guide
Detailed practical guide to GST on head-office and branch transactions, mandatory ISD from April 2025, cross-charge, Rule 28 valuation, accounting entries, GSTR-6,...
Read guide → GSTR-2B ReconciliationGST on Manpower Supply, Contract Labour, Staffing & Outsourced Services
Practical GST guide to manpower supply, contract labour, staffing, security, housekeeping, outsourced services, reimbursements, RCM, ITC, valuation, invoicing,...
Read guide → GSTR-2B ReconciliationGST on Membership Fees, Subscription Fees, Club Fees & Association Charges – Complete Practical Guide 2026
Complete practical GST guide on membership fees, subscription fees, club fees and association charges. Covers clubs, trade associations, professional bodies, housing...
Read guide → GSTR-2B ReconciliationGST on Mining Contracts — Royalty, DMF, NMET, Excavation, Overburden Removal & Subcontractors | GST Knowledge Hub
GST on Mining Contracts — Royalty, DMF, NMET, Excavation, Overburden Removal & Subcontractors — detailed practical GST guide with industry scenarios, decision...
Read guide → GSTR-2B ReconciliationGST on Power Projects — Generation Equipment, Transformers, Foundations, O&M & ITC | GST Knowledge Hub
GST on Power Projects — Generation Equipment, Transformers, Foundations, O&M & ITC — detailed practical GST guide with industry scenarios, decision framework, ITC,...
Read guide → GSTR-2B ReconciliationGST on Real Estate Projects — Unsold Flats, Common Areas, ITC Reversal, Commercial Units & OC Timing | GST Knowledge Hub
GST on Real Estate Projects — Unsold Flats, Common Areas, ITC Reversal, Commercial Units & OC Timing — detailed practical GST guide with industry scenarios, decision...
Read guide → GSTR-2B ReconciliationGST on Restaurants, Cloud Kitchens & Food Delivery Platforms: Practical Guide 2026
Practical Indian GST guide for restaurants, cloud kitchens, takeaway businesses and food delivery platforms: rates, Section 9(5), ITC, aggregator settlements,...
Read guide → GSTR-2B ReconciliationGST on SaaS & Cross-Border Digital Services — Export, Intermediary Risk, Place of Supply & ITC | GST Knowledge Hub
GST on SaaS & Cross-Border Digital Services — Export, Intermediary Risk, Place of Supply & ITC — detailed practical GST guide with industry scenarios, decision...
Read guide → GSTR-2B ReconciliationGST Reconciliation Exceptions: Mismatch, Missing Invoices & Duplicates | GSTReconciliation.in
Practical guide to GST reconciliation exceptions including partial matches, tax mismatches, invoices missing from GSTR-2B, records missing from the Purchase Register...
Read guide → GSTR-2B ReconciliationGST Reconciliation Tool: Complete Practical Guide | GSTReconciliation.in
A complete practical guide to using a Purchase Register vs GSTR-2B reconciliation tool, preparing source files, understanding match categories, reviewing exceptions...
Read guide → GSTR-2B ReconciliationGST Refund – Complete Practical Guide 2026 | RFD-01, Documents, Due Dates & Practical Examples
Complete practical GST refund guide covering refund types, two-year relevant-date deadlines, RFD-01 filing, Annexures, statements, documents, GSTR-2B, export refunds,...
Read guide → GSTR-2B ReconciliationGST Rule 37A: ITC Reversal When Supplier Does Not Pay GST – Complete Practical Guide 2026
Complete practical guide to GST Rule 37A covering Section 16(2)(c), Section 41(2), GSTR-2B, supplier GSTR-3B non-filing, 30 September and 30 November deadlines, ITC...
Read guide → GSTR-2B ReconciliationGST Rule 88D & DRC-01C: GSTR-2B vs GSTR-3B ITC Mismatch Complete Practical Guide 2026
Complete practical guide to GST Rule 88D and DRC-01C: GSTR-2B vs GSTR-3B ITC mismatch, seven-day reply, DRC-03 payment, import ITC, SEZ supplies, RCM, Rule 37A,...
Read guide → GSTR-2B ReconciliationGST TDS Under Section 51 – Complete Practical Guide for Government Departments, Contractors & Businesses
Complete practical guide to GST TDS under Section 51: applicability, ₹2.5 lakh threshold, rates, works contracts, GSTR-7, GSTR-7A, reconciliation, accounting entries,...
Read guide → GSTR-2B ReconciliationGSTR-1 Return Filing Guide: Complete Table-wise Explanation, Examples & Mistakes
Complete practical GSTR-1 return filing guide covering every major table, B2B, B2C, exports, credit notes, advances, HSN, documents issued, e-commerce supplies,...
Read guide → GSTR-2B ReconciliationGSTR-1A Under GST — Complete Practical Guide 2026 | Amend GSTR-1, Add Missed Invoices & Correct GSTR-3B
Complete practical guide to GSTR-1A: when it opens, what can be amended or added, impact on GSTR-3B and recipient GSTR-2B, practical cases, controls and month-end...
Read guide → GSTR-2B ReconciliationGSTR-2B Complete Guide: ITC Reconciliation, Tables, Matching & Practical Issues
Complete practical GSTR-2B guide explaining every important section, ITC available and not available, B2B invoices, credit notes, amendments, RCM, imports, IMS, 2B vs...
Read guide → GSTR-2B ReconciliationGSTR-2B vs Purchase Register: Step-by-Step Reconciliation | GSTReconciliation.in
Step-by-step monthly workflow for reconciling a Purchase Register with GSTR-2B, investigating invoice differences, documenting exceptions and preparing a review-ready...
Read guide → GSTR-2B ReconciliationGSTR-3B Return Filing Guide: Tables, ITC, RCM & Mistakes
Learn GSTR-3B return filing with a practical table-wise guide covering Table 3.1, 3.1.1, 3.2, Table 4 ITC, RCM, interest, corrections, reconciliation and filing controls.
Read guide → GSTR-2B ReconciliationGSTR-3B vs GSTR-1 vs GSTR-2B Reconciliation — Complete Practical Guide 2026
Complete practical guide to reconciling GSTR-1, GSTR-1A, GSTR-3B, GSTR-2B and books, including output tax, ITC, RCM, amendments, reversals, DRC-01C and month-end GST...
Read guide → GSTR-2B ReconciliationGSTR-9 Complete Guide 2024-25 | Table-wise Explanation & Practical Examples
GSTR-9 Complete Guide in simple language. Learn how to prepare GSTR-9 Table 1 to 19, reconcile GSTR-1, GSTR-3B, GSTR-2B and books, understand ITC, amendments, RCM,...
Read guide → GSTR-2B ReconciliationITC Not Appearing in GSTR-2B – What to Do? Complete Practical Guide
ITC not appearing in GSTR-2B? Complete practical guide explaining supplier filing, cut-off timing, GSTIN errors, IMS, imports, RCM, ISD, Rule 37A, Section 16, case...
Read guide → GSTR-2B ReconciliationManufacturing Job Work GST — Customer Materials, Moulds, Dies, Scrap, Waste, Job-Worker ITC & Return of Goods | GST Knowledge Hub
Manufacturing Job Work GST — Customer Materials, Moulds, Dies, Scrap, Waste, Job-Worker ITC & Return of Goods — detailed practical GST guide with industry scenarios,...
Read guide → GSTR-2B ReconciliationWarehouse Construction & GST ITC — Building, Racks, HVAC, Fire Systems & Functional-Use Test | GST Knowledge Hub
Warehouse Construction & GST ITC — Building, Racks, HVAC, Fire Systems & Functional-Use Test — detailed practical GST guide with industry scenarios, decision...
Read guide → GST ITC180 Days Payment Rule for ITC – Complete Explanation | Rule 37 GST
Understand the GST 180 days payment rule for ITC under Section 16(2) and Rule 37. Learn reversal, partial payment, interest, re-availment and practical decisions.
Read guide → GST ITC57th GST Council Meeting 2026: Complete Outcomes, Industry-Wise Examples & Compliance Solutions
Complete practical guide to every major recommendation of the 57th GST Council meeting held on 8 October 2026: registration, returns, refunds, ITC, penalties,...
Read guide → GSTR-3BBlocked ITC Under GST – Section 17(5): Complete Practical Guide
Blocked ITC under GST explained clause-wise with Section 17(5) complete list, exceptions, 60+ business scenarios, GSTR-3B treatment, CSR, motor vehicles, food, works...
Read guide → GSTR-1E-Invoice Cancellation, Amendment & IRN Mistakes — Complete Practical Guide 2026
Practical 2026 guide to e-invoice cancellation, IRN mistakes, amendments, wrong GSTIN, invoice number, date, value, tax, HSN, duplicate IRN, GSTR-1 correction, credit...
Read guide → GST GeneralE-Way Bill Expired During Transit: What to Do? | Practical Extension & Problem-Solving Guide
Practical guide for E-Way Bill expiry, extension, vehicle breakdown, trans-shipment, warehouse delay, wrong vehicle, Part-B problems and other real transport issues.
Read guide → GST GeneralGST Classification & Rate Disputes 2026: HSN, SAC, Notifications & Practical Guide
Practical guide to GST classification and rate disputes: HSN/SAC, tariff interpretation, rate notifications, composite and mixed supplies, exemptions, circulars,...
Read guide → GSTR-1GST Credit Notes, Debit Notes & Invoice Corrections – Section 34 Complete Practical Guide
Complete practical GST guide to credit notes, debit notes and invoice corrections under Section 34, including GST credit notes vs commercial credit notes, 30 November...
Read guide → GST ITCGST DRC-03 During Inspection — ITC Reversal Under Pressure, Coercion & Refund: Complete Practical Guide 2026
Practical GST guide on DRC-03 payments and ITC reversal during inspection, search or investigation. Covers voluntary payment, coercion, Section 74(5), DRC-04, refund,...
Read guide → GST GeneralGST DRC-07 Demand Order — Appeal, Rectification & Recovery | Complete Practical Guide 2026
Practical 2026 guide to GST DRC-07 demand orders, Section 107 appeal, pre-deposit, rectification, DRC-03 payments and recovery controls.
Read guide → GSTR-1GST E-Invoice, IRN & QR Code – Complete Practical Guide
Complete practical GST e-invoice guide covering IRN, QR code, applicability, 30-day reporting, cancellation, amendments, GSTR-1, e-way bill, exports, SEZ, RCM, EPC...
Read guide → GST GeneralGST E-Way Bill Detention & Penalty — 25 Practical Situations, Case Laws & Release Guide 2026
Practical GST guide to e-way bill detention under Section 129: expired e-way bill, vehicle breakdown, document errors, valuation disputes, Part-B mistakes, penalties,...
Read guide → E-InvoiceGST E-Way Bill: Complete Practical Guide – Rules, Validity, Cancellation & Compliance
GST e-Way Bill explained practically: when it is mandatory, ₹50,000 threshold, Part A and Part B, validity, vehicle updates, cancellation, job work, stock transfer,...
Read guide → GST ITCGST in Insolvency, CIRP & Liquidation: Complete Practical Guide 2026
Practical GST guide to CIRP, insolvency resolution, GST claims, moratorium, resolution plans, liquidator sales, ITC, returns and accounting.
Read guide → GST ITCGST Interest, Late Fees & Penalties 2026: Complete Practical Guide
Complete practical GST guide to interest, late fees and penalties: delayed tax payment, late returns, ITC reversals, voluntary payment, notices, demand proceedings...
Read guide → GSTR-1GST LUT (Letter of Undertaking) – Export Without Payment of IGST
GST LUT explained completely: eligibility, Form RFD-11, Rule 96A, filing procedure, export invoices, GSTR-1, GSTR-3B, payment-realisation conditions, documents,...
Read guide → GST GeneralGST Notices & Show-Cause Notices 2026: Complete Practical Guide to Replies, DRC Forms & Appeals
Practical GST guide to notices, show-cause notices, DRC-01A, DRC-01, DRC-06, demand orders, evidence, replies, hearings, penalties and appeals under Indian GST law.
Read guide → GSTR-1GST on Advance Payment: Advance Received, Paid & Tax Treatment
GST on advance payment explained practically: advance received for goods and services, advance paid to suppliers, time of supply, GSTR-1, GSTR-3B, RCM, invoice...
Read guide → GSTR-1GST on Advances, Deposits & Refundable Security Deposits – Complete Practical Guide
Complete practical GST guide on advances, deposits, refundable security deposits, earnest money, retention money and mobilisation advances. Covers Sections 7, 12, 13,...
Read guide → GST ITCGST on Advertising, Sponsorship, Brand Promotion & Marketing Services – Complete Practical Guide 2026
Complete practical GST guide on advertising, sponsorship, brand promotion, digital advertising, influencer marketing, agency commissions, media buying,...
Read guide → GST ITCGST on Assignment of Leasehold Rights – Practical Guide 2026
GST on assignment of leasehold rights, industrial land transfers, lease premium, lease rent, surrender, ITC, case law, accounting entries and practical documentation.
Read guide → GST ITCGST on Barter, Exchange & Non-Monetary Consideration – Complete Practical Guide 2026
GST on barter, exchange and non-monetary consideration explained practically for 2026. Covers Section 7, Section 15, Rule 27 valuation, trade-ins, advertising...
Read guide → GST ITCGST on Business Transfers, Slump Sale, Mergers & Going Concern – Complete Practical Guide 2026
Practical GST guide to business transfers, slump sales, mergers, demergers, going-concern exemptions, ITC transfer, liabilities, contracts and transaction...
Read guide → GST ITCGST on Carbon Credits & Carbon Credit Trading in India: Complete Practical Guide 2026
Practical GST guide to carbon credit certificates, Indian Carbon Credit Trading Scheme, voluntary carbon units, classification, valuation, ITC, exports, invoicing,...
Read guide → GST GeneralGST on Co-Insurance Premiums & Reinsurance Commission – Complete Practical Guide 2026
Practical GST guide to co-insurance premium apportionment, lead insurer tax payment, reinsurance and ceding commission, Schedule III, Circular 244/01/2025-GST and...
Read guide → GST ITCGST on Corporate Guarantees, Bank Guarantees & Group Company Guarantees – Complete Practical Guide
Complete practical GST guide on corporate guarantees between related companies, Rule 28(2), 1% per annum valuation, actual consideration, ITC, export guarantees,...
Read guide → GST ITCGST on Corporate Guarantees, Personal Guarantees and Bank Guarantees – Rule 28 Valuation: Complete Practical Guide
Practical GST guide to corporate guarantees under Rule 28(2), director personal guarantees, bank guarantees, valuation, accounting entries, invoicing, GST returns,...
Read guide → GST ITCGST on Director Remuneration, Sitting Fees & Commission – Complete Practical Guide 2026
Practical GST guide to director remuneration, salary vs non-salary payments, sitting fees, commission, reverse charge, ITC, documentation, examples and FAQs.
Read guide → GSTR-1GST on Discounts, Rebates, Incentives & Post-Sale Discounts – Complete Practical Guide
Complete practical GST guide on trade discounts, cash discounts, volume discounts, turnover rebates, dealer incentives, post-sale discounts, secondary discounts,...
Read guide → GST ITCGST on Employee Recoveries, Canteen, Transport & Notice Pay: Practical Guide 2026
Practical GST guide for employers on employee recoveries, canteen and transport facilities, notice pay, perquisites, ITC, accounting entries, payroll controls and...
Read guide → GST GeneralGST on Employee Recoveries, Staff Deductions & Salary-Linked Charges – Complete Practical Guide
Complete practical guide on GST treatment of employee recoveries, staff deductions, canteen, transport, telephone, insurance, notice pay, training costs, personal...
Read guide → GST GeneralGST on Goods Sent on Approval Basis, Sale-or-Return & the Six-Month Rule – Complete Practical Guide 2026
Practical GST guide to goods sent on approval or sale-or-return basis, Section 31(7), delivery challans, the six-month invoice deadline, returns, rejection, stock...
Read guide → GST GeneralGST on Grants, Subsidies, CSR, Donations & Sponsorships – Complete Practical Guide 2026
Practical GST guide to government grants, subsidies, CSR funding, donations, sponsorships, reimbursements, price-linked support and funding agreements in India.
Read guide → GST ITCGST on Grants, Subsidies, Donations & CSR Funding: Practical Guide 2026
Practical GST guide on government grants, subsidies, CSR funding, donations, sponsorships, related-party support, section 15 valuation, ITC and accounting.
Read guide → GST ITCGST on HAM Road Projects — EPC, Annuity, Construction, O&M, Subcontracting & ITC
Detailed GST guide for Hybrid Annuity Model road projects covering EPC, construction, annuity, O&M, time of supply, Section 2(33), Section 13, Section 31(5), Section...
Read guide → GST ITCGST on Hospitals, Healthcare & Medical Services – Complete Practical GST Guide 2026
Practical GST guide to hospitals, healthcare, diagnostics, pharmacy, room rent, insurance claims, input tax credit, accounting and returns.
Read guide → GST ITCGST on Insurance Claims, Claim Settlements, Salvage & Damaged Goods – Complete Practical Guide 2026
Complete practical GST guide on insurance claims, claim settlements, damaged goods, salvage, repair reimbursements, insurance recoveries and ITC treatment with 75...
Read guide → GST ITCGST on Insurance Claims, Reimbursements & Salvage: Practical Guide 2026
Practical GST guide to insurance claim receipts, asset loss, salvage disposal, indemnity, business interruption claims, input tax credit, accounting entries and audit...
Read guide → GST ITCGST on Job Work in Manufacturing: Customer Materials, Wastage, Scrap, Moulds, Dies & ITC — Complete Practical Guide
Advanced practical GST guide for manufacturing job work covering Section 143, Rule 45, ITC-04, customer-owned materials, wastage, scrap, moulds, dies, second job...
Read guide → GST ITCGST on Joint Development Agreements (JDA), TDR & Landowner Share | Complete Practical Guide 2026
Practical GST guide to real estate joint development agreements, development rights, TDR, landowner and developer share, construction services, RCM, valuation, ITC...
Read guide → GST ITCGST on Joint Ventures, Consortiums & AOPs: Complete Practical Guide 2026
Complete practical guide to GST on joint ventures, consortiums and AOPs in India. Understand cash calls, member contributions, cost sharing, ITC, billing,...
Read guide → GST GeneralGST on Liquidated Damages, Penalties, Cancellation Charges & Forfeiture of Deposits – Complete Practical Guide
Detailed practical GST guide on liquidated damages, contractual penalties, cancellation charges, forfeiture of deposits and late-payment charges. Understand Section...
Read guide → GST GeneralGST on Liquidated Damages, Penalties, Cancellation Charges & Notice Pay: Practical Guide 2026
Practical GST guide to liquidated damages, contractual penalties, cancellation fees, forfeiture of deposits, notice pay, late payment charges, accounting, invoicing...
Read guide → GST ITCGST on Mining Operations & Mining Contracts: Royalty, DMF, NMET, RCM, ITC & Case Laws — Complete Practical Guide
Detailed practical GST guide for mining businesses covering royalty, DMF, NMET, RCM, mining contractors, overburden removal, transport, ITC, foundations, refund...
Read guide → ISD / GSTR-6GST on Multi-State Branch Transfers, Cross-Charge & ISD – Complete Practical Guide 2026
Practical GST guide to multi-State branch transfers, distinct persons, cross-charge, Input Service Distributor (ISD), Rule 28 valuation, common costs and worked examples.
Read guide → GST ITCGST on Payment Gateway Charges, Convenience Fees & Digital Payment Charges – Complete Practical Guide 2026
Complete practical GST guide on payment gateway charges, convenience fees, processing fees, MDR, card payments, UPI, wallets, payment aggregators and payment...
Read guide → GST GeneralGST on Price Escalation, Variation Orders, Rate Revision & Contract Amendments – Complete Practical Guide
Complete practical GST guide on price escalation, variation orders, additional quantities, revised contract values, supplementary invoices, debit notes, credit notes,...
Read guide → GSTR-1GST on Reimbursements, Recoveries & Pass-Through Expenses – Complete Practical Guide
Complete practical guide to GST on reimbursements, expense recoveries and pass-through expenses. Understand Section 15, Rule 33 pure agent conditions, ITC, invoicing,...
Read guide → ISD / GSTR-6GST on Related Party Transactions, Distinct Persons & Inter-Company Transactions – Complete Practical Guide
Complete practical GST guide on related persons, distinct persons, Schedule I, Rule 28 valuation, inter-company services, cross-charge, ISD, common expenses, branch...
Read guide → GST ITCGST on Retention Money, Retention Receivable & Retention Release – Complete Practical Guide
Complete practical GST guide on retention money in works contracts, EPC, construction, mining and government projects. Covers GST timing, invoicing, ITC, TDS, RA...
Read guide → GSTR-1GST on Retention Money, Security Deposit & Performance Guarantee – Complete Practical Guide 2026
GST on retention money, security deposits, performance guarantees and liquidated damages explained with contract-wise examples, invoice treatment, GSTR-1, GSTR-3B,...
Read guide → GST ITCGST on Sale of Used Capital Assets, Old Machinery & Vehicles – Complete Practical Guide 2026
Practical GST guide to sale of old machinery, used vehicles, computers, furniture and capital assets, including Section 18(6), Rule 40(2), valuation, scrap and ITC...
Read guide → GST ITCGST on Second-Hand Goods & Used Vehicles – Margin Scheme Practical Guide 2026
Complete practical GST guide to Rule 32(5) margin scheme for second-hand goods and used vehicles, including eligibility, valuation, ITC, repairs, repossession,...
Read guide → GST GeneralGST on Vouchers, Gift Cards, Coupons and Breakage: Complete Practical Guide
Practical GST guide to vouchers, gift cards, discount coupons, loyalty points, cashback, voucher distribution, commission, breakage, accounting, GST returns and...
Read guide → GST ITCGST on Warranty, Free Replacement, Repairs, Product Returns & Recall – Complete Practical Guide 2026
Practical GST guide to business transfers, slump sales, mergers, demergers, going-concern exemptions, ITC transfer, liabilities, contracts and transaction...
Read guide → GSTR-7GST on Works Contract – Complete Practical Guide 2026 | Meaning, Rates, ITC, TDS & Examples
Complete practical guide on GST on works contract in India for 2026. Covers Section 2(119), classification, current rate framework, government contracts, EPC,...
Read guide → GST GeneralGST Place of Supply – Complete Practical Guide for Goods, Services, Inter-State & Cross-Border Transactions
Complete practical GST Place of Supply guide covering IGST Act Sections 10, 11, 12 and 13, goods, domestic services, exports, imports, intermediary services, SaaS,...
Read guide → GST GeneralGST Rule 86B — 1% Cash Payment Restriction, Exceptions & Practical Guide 2026
Complete practical guide to GST Rule 86B: 1% mandatory cash payment, ₹50 lakh taxable supply threshold, all exceptions, cumulative test, calculation examples, blocked...
Read guide → GSTR-1GST Rule 88C & DRC-01B: GSTR-1 vs GSTR-3B Mismatch, Reply, Recovery & Practical Guide 2026
Complete practical guide to GST Rule 88C and FORM GST DRC-01B: GSTR-1 vs GSTR-3B mismatch, seven-day reply, reasons, DRC-03 payment, Section 75(12), Section 79...
Read guide → GST GeneralGST Section 74 Show Cause Notice — How to Read, Identify Defects & Prepare Reply | Practical Guide 2026
Professional practical guide to GST Section 74 show cause notices: how to read an SCN, identify defects, test fraud or suppression allegations, check evidence,...
Read guide → GST GeneralGST Section 74A: Complete Demand Notice, Limitation, Penalty & Case Law Guide 2026
Complete practical guide to GST Section 74A for FY 2024-25 onward covering 42-month limitation, 12-month order period, 60-day payment windows, 30-day self-assessed...
Read guide → GST GeneralGST Time of Supply – Sections 12, 13 & 14 Complete Practical Guide
Complete practical GST Time of Supply guide covering Sections 12, 13 and 14, goods, services, RCM, advances, vouchers, continuous supply, rate changes, contractors,...
Read guide → GSTR-3BGSTR-3B Interest Calculation 2026 — Cash Ledger Benefit, Formula & Re-Compute Interest
Complete practical guide to GSTR-3B interest calculation from January 2026: minimum Electronic Cash Ledger benefit, Rule 88B formula, previous-period liability,...
Read guide → GST ITCInput Tax Credit (ITC) Under GST: Eligibility, Conditions & Practical Guide
Understand Input Tax Credit under GST in simple language: Section 16 conditions, Section 17 restrictions, time limits, 180-day payment rule, practical examples and an...
Read guide → GST ITCITC on Capital Goods under GST | Complete Practical Guide with Examples
Complete practical guide to ITC on capital goods under GST. Learn eligibility, depreciation, blocked credit, Rule 43, plant and machinery, construction, imports,...
Read guide → GST ITCITC on Construction & Immovable Property under GST | Section 17(5) Practical Guide 2026
Practical guide to ITC on construction and immovable property under GST. Understand Section 17(5)(c) and 17(5)(d), works contract, own-account construction, plant or...
Read guide → GST ITCITC on Employee Expenses under GST | Complete Practical Guide with Industry Examples
ITC on employee expenses under GST explained in depth: canteen, food, transport, health insurance, medical expenses, accommodation, training, employee welfare, gifts...
Read guide → GST ITCITC on Motor Vehicles under GST | Complete Practical Guide with Examples
ITC on motor vehicles under GST explained in depth with Section 17(5), exceptions, cars, buses, trucks, taxis, dealers, driving schools, leasing, repairs, insurance,...
Read guide → GSTR-3BReverse Charge Mechanism (RCM) under GST: Sections 9(3), 9(4), Rules, Notifications, Examples & Case Laws
Complete practical guide to Reverse Charge Mechanism (RCM) under GST in India covering Section 9(3), 9(4), RCM services and goods, GTA, rent, imports, time of supply,...
Read guide → GSTR-3BRule 37A Under GST – ITC Reversal & Re-availment: Complete Practical Guide
Rule 37A under GST explained practically: supplier GSTR-3B failure, 30 September test, 30 November ITC reversal, re-availment, GSTR-3B 4(B)(2)/4(D)(1), Rule 37...
Read guide → GST ITCRule 86A GST — ITC Blocked / Electronic Credit Ledger Frozen: Complete Practical Guide 2026
Practical guide to Rule 86A GST: why ITC is blocked in the Electronic Credit Ledger, legal conditions, one-year limit, negative blocking, case laws, representation...
Read guide → GST ITCSupplier Did Not Pay GST — Can Buyer Lose ITC? | Section 16(2)(c) Practical Guide
Practical 2026 GST guide on supplier non-payment of tax, buyer ITC, Section 16(2)(c), Bhandari Scrap Traders, evidence, notices and case laws.
Read guide → GST ITCSupplier GST Registration Cancelled — Can Buyer Still Claim ITC? | Practical Guide with Case Laws
Practical GST guide on retrospective supplier GST registration cancellation, buyer ITC, Section 16, evidence, notices and case laws through 2026.
Read guide →What will you find here?
This knowledge library is built around practical GST work: return filing, input tax credit, GSTR-2B reconciliation, e-invoicing, e-way bills, notices, refunds and industry-specific GST treatment.
Use the topic groups and search tools to move from a question to a relevant working guide, then follow the related links inside individual articles.
Practical resources
For purchase-side GST review, use the GST Reconciliation Tool to compare Purchase Register records with GSTR-2B.
For recurring compliance dates, use the GST Compliance Calendar.
GST provisions, rates, notifications, circulars and portal procedures can change. Articles are provided as practical educational and working guidance; verify the applicable law and current official requirements before filing a return, claiming ITC or responding to a notice.