Articles by Rajagopal K

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

Posted by Rajagopal K 24 April 2026 8377 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.

Certificate of ITC Reversal by the Recipient of Goods and Services

Posted by Rajagopal K 20 March 2026 3922 Views

Certificate format for ITC reversal by recipients under Section 34 & 15(3)(b) of CGST/TNGST Act, 2017, including compliance, credit notes and latest GST circular updates.

Different types of GST Assessments

Posted by Rajagopal K 24 December 2025 1709 Views

Assessment under GST explained with examples - self, provisional, scrutiny, best judgement and summary assessment under the CGST Act in a simple, practical manner.

GST Rate Reduction from 18% to 5% - Is ITC Reversal Required Under Section 18(4)?

Posted by Rajagopal K 09 September 2025 9050 Views

Does GST rate reduction from 18% to 5% require ITC reversal under Section 18(4) of the CGST Act? Explore legal provisions, CBIC clarifications, and practical implications for taxpayers.

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

Posted by Rajagopal K 08 August 2025 4502 Views

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

Posted by Rajagopal K 08 July 2025 339 Views

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

Posted by Rajagopal K 07 July 2025 605 Views

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

Posted by Rajagopal K 05 July 2025 1153 Views

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

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

Posted by Rajagopal K 01 July 2025 259 Views

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.

Rule 28: Value of Supply Between Distinct or Related Persons (Other Than Through an Agent)

Posted by Rajagopal K 30 June 2025 378 Views

Understand GST Rule 28 for valuing supplies between related or distinct persons. Learn about Open Market Value, 90% valuation, full ITC provisions, and corporate guarantee rules with practical examples.