Articles by CA Amit Harkhani

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

CA Amit Harkhani 05 December 2025 at 06:46

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.

GSTR-9 Filing for FY 2024-25: Mandatory Data You Must Fill & Optional Fields Explained

CA Amit Harkhani 27 November 2025 at 06:09

Understand the mandatory and optional data requirements for filing GSTR-9 for FY 2024-25. This guide breaks down the details taxpayers must report, optional fields, key disclosures, and common mistakes to avoid for accurate annual GST return filing.

GST Implications on Diagnostic Services

CA Amit Harkhani 29 July 2025 at 14:09

Understand how GST applies to diagnostic services in India, with insights into exemption rules, key definitions, and clarifications from official GST notifications and circulars.

Waiver of Interest or Penalty or both: Section 128A

CA Amit Harkhani 15 October 2024 at 08:29

INTRODUCTIONSection 128A, as proposed by the Finance Act, 2024 (No. 2), dated 16.08.2024, through Section 146, was notified via Notification No. 17/2024 - Centr..

ITC Entitlement on Repair Expenses in Reimbursement Claim Settlements

CA Amit Harkhani 12 September 2024 at 14:24

INTRODUCTION TO GENERAL INSURANCE SETTLEMENTInsurance companies providing general insurance for motor vehicles settle repair or damage claims through two modes:..

GST Applicability on Supply during the Warranty Period

CA Amit Harkhani 07 September 2024 at 16:49

GST Liability & ITC Reversal: Replacement of Parts or Goods as such and Repair Services Provided by the ManufacturerGST Liability on Replacement of Parts or..

GST Taxability of Salvage/Wreck Value in Motor Vehicle Damage Claims

CA Amit Harkhani 03 September 2024 at 14:27

The insurance companies, which are engaged in providing general insurance services in respect of insurance of motor vehicles, insure the cost of repairs/damages of motor vehicles incurred by the policyholders.

No ITC reversed for the portion of the LIC premium not included in the taxable value, as per Rule 32(4)

CA Amit Harkhani 03 September 2024 at 08:46

Life insurance companies provide services by insuring the life of the insured. In exchange, they charge a premium, which may include components for both risk cover and investment/savings.

Mechanism to compliance of Section 15(3)(b)(ii) of CGST Act, 2017

CA Amit Harkhani 30 August 2024 at 13:25

Here's a simplified explanation of the mechanism for providing evidence of compliance with Section 15(3)(b)(ii) of the CGST Act, 2017 (Circular No. 212/6/2024_26.06.2024).

Guarantee under GST

CA Amit Harkhani 23 August 2024 at 09:54

MEANING OF GUARANTEEGuarantee has not been defined in the GST Law. The reference is to be taken from the Indian Contracts Act, 1872. Guarantee is defined under ..