Articles by Rajagopal K

TDS on Transporters: Declaration Format Under Section 393(4) for AY 2026-27

Posted by Rajagopal K 24 April 2026 14135 Views

Download and understand the transporter declaration format for non-deduction of TDS under Section 393(4) of the Income-tax Act, 2025. Check eligibility, conditions and compliance requirements for AY 2026-27.

ITC Reversal Certificate: Recipient's Guide to GST Compliance

Posted by Rajagopal K 20 March 2026 4049 Views

Learn how to issue an ITC Reversal Certificate for post-supply discounts & sales returns. Comply with GST Act, Section 34 & 15(3)(b). Get the format here!

Understanding GST Assessments: Types & Procedures

Posted by Rajagopal K 24 December 2025 1718 Views

Explore the different types of GST assessments, from self-assessment to best judgement and summary assessments. Learn how tax liabilities are determined under GST law.

GST ITC Reversal: 18% to 5% Rate Cut - Section 18(4) Explained

Posted by Rajagopal K 09 September 2025 9106 Views

Understand if a GST rate reduction from 18% to 5% requires ITC reversal under Section 18(4). Learn how taxable supplies are unaffected by rate changes.

Rule 37A CGST: Reversing & Re-availing ITC Explained

Posted by Rajagopal K 08 August 2025 4552 Views

Understand CGST Rule 37A. Learn how to reverse and re-avail Input Tax Credit (ITC) when your supplier fails to file GSTR-3B, ensuring compliance.

Section 18: Claiming ITC in Special Circumstances

Posted by Rajagopal K 08 July 2025 354 Views

Discover when you can claim Input Tax Credit (ITC) under Section 18 for special circumstances like new registration or switching schemes. Learn the conditions and time limits.

Apportionment & Blocked ITC Rules Explained

Posted by Rajagopal K 07 July 2025 653 Views

Understand how to apportion Input Tax Credit (ITC) for business/exempt use and discover which credits are blocked under GST. Get clarity on your ITC claims.

GST Section 16: Your Guide to ITC Eligibility

Posted by Rajagopal K 05 July 2025 1761 Views

Understand Section 16 of the CGST Act for Input Tax Credit (ITC) eligibility. Learn the conditions, time limits, and restrictions for claiming ITC.

Rule 164: Closing GST Proceedings Under Section 128A

Posted by Rajagopal K 01 July 2025 272 Views

Learn how to close GST proceedings under Section 128A using Rule 164. Discover the online application process, required forms, and time limits.

Rule 28: Valuing Supply Between Related/Distinct Persons

Posted by Rajagopal K 30 June 2025 403 Views

Understand GST Rule 28 for valuing supplies between related or distinct persons. Learn about OMV, like-kind valuation, and special rules for corporate guarantees.