Articles by Rajagopal K

Understanding Rule 37A of the CGST Rules - Reversal and Re-availment of Input Tax Credit (ITC)

Rajagopal K 08 August 2025 at 08:33

Understand GST Rule 37A on ITC reversal and re-availment when suppliers fail to file GSTR-3B. Learn compliance deadlines, interest liability, and re-availment process

Section 18: Availability of Credit in Special Circumstances

Rajagopal K 08 July 2025 at 10:18

Section 18 provides for input tax credit (ITC) availability in specific situations where a person becomes eligible under special circumstances.

Section 17: Apportionment of Credit and Blocked Credits

Rajagopal K 07 July 2025 at 10:33

Understand key provisions on Input Tax Credit (ITC) apportionment and blocked credits under GST law, including rules for business vs personal use, exempt supplies, banking sector options, and ineligible credits

Section 16: Understanding ITC Eligibility under GST

Rajagopal K 05 July 2025 at 12:10

This guide simplifies the provisions of Section 16 for easier understanding.

Rule 164: Procedure and Conditions for Closing Proceedings under Section 128A

Rajagopal K 01 July 2025 at 08:42

Effective from 1st November 2024, taxpayers can now apply online for waiver of interest or penalty under GST using new forms SPL-01 and SPL-02, as notified by CBIC. Learn the process, timelines, conditions, and consequences of rejection or approval under Rule 128A.