Articles by Ram Avtar Singh

Locked GSTR-3B: ECRS & RCM Validation Changes GST

Posted by Ram Avtar Singh 26 February 2026 6712 Views

GSTR-3B is now locked. Learn how ECRS & RCM validation impacts GST compliance and what CFOs must do to prepare for system-enforced controls.

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

Posted by Ram Avtar Singh 25 February 2026 841 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.

GST Interest Computation: Key Changes from Jan 2026

Posted by Ram Avtar Singh 18 February 2026 9769 Views

Understand the crucial GST interest computation changes effective Jan 2026. Learn how your interest liability will be calculated based on cash ledger balances.

HSN Reporting Changes in GSTR-1 Table 12

Posted by Ram Avtar Singh 30 May 2025 1599 Views

Discover key changes to GSTR-1 Table 12, including mandatory HSN dropdowns, B2B/B2C bifurcation, and auto-validation. Update your systems now!

Steel Scrap RCM & TDS: New GST Rules Explained

Posted by Ram Avtar Singh 26 May 2025 479 Views

Understand the new Reverse Charge Mechanism (RCM) and 2% TDS on steel scrap supplies. Learn about GST implications and compliance for registered and unregistered suppliers.

GST E-Invoice & E-Way Bill Systems Explained

Posted by Ram Avtar Singh 24 May 2025 3030 Views

Understand India's GST E-Invoice and E-Way Bill systems. Learn about applicability, benefits, and compliance requirements for businesses.

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 28277 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 219672 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 40954 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