GST Articles

GSTR 9 Due Date For FY 2024-25

Posted by Poojitha Raam Vinay

10 December 2025 5445 Views

GSTR-9 for the financial year 2024-25 Deadline Alert: Turnover Rule, Latest Exemptions & Easy Filing Hacks.

No ITC Denial: If Returns Before 16(5) Deadline

Posted by Mitali 10 December 2025 704 Views

Know how the Kerala High Court grants ITC relief: Section 16(5) deadline trumps 16(4). Returns filed Feb-Dec 2019 qualify fully.

GSTR 9 Turnover Limit For FY 2024-25

Posted by Chaitra Seetharam 10 December 2025 9841 Views

Understand the turnover thresholds for GST annual return: What it covers, who must file based on turnover and when it becomes optional

How Do You Check the Status of GST Challan Payment Online?

Posted by Abhishek Verma 10 December 2025 120 Views

Easily check your GST challan payment status online with this step-by-step guide. Learn how to verify CIN, track payments through the GST portal, use bank statements and accounting software and avoid delays in GST compliance.

Locking of GSTR-3B return under GST!

Posted by CA Umesh Sharma 09 December 2025 3189 Views

Learn why Table 3.2 of GSTR-3B is becoming non-editable from Nov 2025, the deferred timeline, auto-population from GSTR-1/1A, and how it impacts GST compliance....

A Large Number Of Invoices Is Not An Excuse For Not Issuing Tax Invoices Properly

Posted by Raj Jaggi

08 December 2025 1645 Views

A detailed analysis of GST invoicing rules for high-volume event organisers. Understand Section 31, Rule 46, the Rs 200 limit, and why Abhishek Arora Ltd. must issue individual invoices for each ticket.

Section 18 of The CGST Act, 2017 (Part II) - Reversal And Adjustment Of ITC in Special Circumstances

Posted by Raj Jaggi

06 December 2025 342 Views

Explore how Sections 18(4) to 18(6) of the CGST Act complete the Input Tax Credit (ITC) cycle by ensuring fair reversal, repayment, and recalibration of credit....

How to Report ITC Taken - Reversed - Reclaimed in GSTR-9 for FY 2024-25

Posted by CA Amit Harkhani 05 December 2025 2827 Views

Learn how to report ITC claimed, reversed and reclaimed across years in GSTR-3B with Rule 37/37A rules, table-wise guidance, and clear examples for FY 2023-24 & 2024-25.

Section 18 of the CGST Act, 2017 (Part I) - Availment and Transfer of ITC in Special Circumstances

Posted by Raj Jaggi

05 December 2025 341 Views

Explore how Section 18 of the CGST Act overrides Section 16 in special transitional scenarios, guiding ITC entitlement during registration changes, movement from composition to regular levy, and exempt-to-taxable shifts.