What happens if ITC on capital goods liable for reversal is not reversed and the ITC continues to be utilised for 5 years, and the remaining ITC is reversed only after completion of the 5-year period?

Further, If ITC on capital goods liable for reversal is reversed only to the extent available in the electronic credit ledger/portal, whether the remaining ITC can be reversed later upon availment/utilisation during the 5-year period applicable to capital goods?

If someone has temporarily closed their business and is no longer paying shop rent, and files a nil GST return, will they still have to pay the RCM tax on the rent? Plz help asap

Please guide regarding the GST classification of 1 or 2 Rs. pouch “Pepsi” products sold in small plastic pouches.

The product is non-carbonated and non-aerated

What would be the correct HSN Code for such products?

What GST rate is applicable?

Whether it should be classified under HSN 2105 or any other heading?

Dear all

Is it mandatory now to generate e invoice for delivery of materials wef April -2026 for turnover Rs 10 crores &:above ?
Previous 30 days timeline to generate e invoice for Rs 10 cr & above turn over is available along with mandatory e invoice rule for delivery of materials ?

The Month of April 2026 GSTR1 data uploaded but not submitted before 13.05.2026. The date of uploading GSTR1 IFF is now over. How to submit the GSTR1 Return.

We advertise ( marketing ) the foreign party product, in India ( to boost the sale of foreign party product activity )
The said product is exempt, i. e service is related to exempt product.
For above purpose we raise an invoice to foreign party in USD currency.
My question -
Is this transaction is treated as export transaction.
Is any GST implication.
Is any TDS implication
In GSTR 1- where to mention this transaction
Is any custom implication
Is LUT required.
What is the place of supply

In Annexure B utility, for inward supplies liable to reverse charge, whether the “Document Number” and “Document Date” are required to be mentioned as per the self-invoice issued under RCM provisions? Further, whether such inward supplies liable to reverse charge are required to be reported supply-wise/invoice-wise along with HSN Code details?

fy22-23
dealer availaed more than 2b in 3b monthly retrns by 11 lakhs
Thereafter in march 23, when he realised, instead of reversing this 11 lakhs, he typed 21 lakhs in reversal.

now in may 2026, can he re-reverse this excess 10 lacs?

my view-->yes, financial justice should allow him to get back this 10 lakhs due to mistyping.
my question ->but how in 3b he can re-reverse (or recoup the excess 10 lakh reversed in march 2023?)

If sale and deliver the goods worth Rs.1.00 lac or more by non motorised cart i.e. thela or rickshaw whether e way bill is mandatory ?

Hi

Our rented office premises is used to provide research and testing work to our clients. We met a painting work expenses for such premises. Can we claim ITC on this? If yes please provide any case laws if any for reference purpose.

Thank you guys in advance.