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