Articles by Ram Avtar Singh

Locked GSTR-3B Era Begins: How ECRS and RCM Validation Is Changing GST Compliance

Posted by Ram Avtar Singh 26 February 2026 6686 Views

Editable GSTR-3B is over. From December 2025, GST portal blocks returns if ITC, ECRS and RCM data don't align. Understand the impact on CFOs, compliance risk and how to prepare for locked GSTR-3B filings.

GST on Free Warranty Repairs: No Tax? Full Legal Explanation with Procedures

Posted by Ram Avtar Singh 25 February 2026 753 Views

GST treatment of warranty repairs and replacements explained with reference to Circular No. 195/07/2023-GST and Circular No. 216/10/2024-GST, covering ITC, off-site repair procedures, distributor scenarios, extended warranty taxation and Rule 55 delivery challan requirements.

Interest Computation Changes under GST (Effective from January 2026)

Posted by Ram Avtar Singh 18 February 2026 9733 Views

January 2026 update in GSTR-3B aligns GST interest calculation with Section 50 and Rule 88B, charging interest only on net unpaid cash tax.

The HSN reporting changes in Table-12 of GSTR-1

Posted by Ram Avtar Singh 30 May 2025 1581 Views

Manual entry of HSN codes is no longer permitted. Taxpayers must select the appropriate HSN code from a predefined dropdown list.

Reverse Charge Mechanism (RCM) on Steel Scrap

Posted by Ram Avtar Singh 26 May 2025 419 Views

RCM on metal scrap from unregistered dealers and 2% TDS on B2B supply notified under GST. Learn rules, GSTR-7 filing, penalties, and latest updates.

GST E-Invoice System and the E-Way Bill System

Posted by Ram Avtar Singh 24 May 2025 3007 Views

The Indian Goods and Services Tax (GST) system, introduced in July 2017, has revolutionized indirect taxation. To improve compliance, transparency, and automation in tax administration, the government has implemented two major digital systems

Central Excise -A guide to Assessees

Posted by Ram Avtar Singh 14 February 2011 42711 Views

Central Excise duty is an indirect tax which is levied and collected on the goods/commodities manufactured in India. Generally, manufacturer of commodities is responsible to pay duty to the Government. This indirect taxation is admin

Conditions for allowing CENVAT credit

Posted by Ram Avtar Singh 04 January 2011 28266 Views

Conditions for allowing CENVAT credit.- (1) The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service: Provided that

Efiling return of Excise & service tax

Posted by Ram Avtar Singh 14 June 2010 219662 Views

What is ACES - ACES stands for Automation of Central Excise and Service Tax. It is a centralized, web based software application which automates various processes of Central Excise and Service Tax for assessees and department, and gives complete end

Excise INVOICE SYSTEM

Posted by Ram Avtar Singh 07 December 2009 40947 Views

INVOICE SYSTEM1. Introduction1.1 An invoice is the document under cover of which the excisable goods are to be cleared by the manufacturer. This is also the document which indicates the assessment of the goods to duty. No excisable good