GST registration, returns, input tax credit and practical compliance.
Section 17(5) blocks ITC on specified goods and services even when they are used in business. This guide covers common expense categories accountants frequently misclassify.
By Team assureOfficeRule 37A requires reversal where supplier invoices were reported in GSTR-1/IFF but the supplier did not file the corresponding GSTR-3B by the statutory cut-off.
By Team assureOfficeGST Rule 37 requires proportionate ITC reversal where value plus tax is not paid to the supplier within 180 days, subject to specified exceptions and re-availment rules.
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Section 16(4) generally blocks ITC after 30 November following the financial year or filing of the annual return, whichever is earlier, subject to special statutory relief provisions.
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GSTR-9 errors often come from unreconciled books, incorrect treatment of prior-period adjustments and incomplete ITC review. Use this practical checklist before filing.
By Team assureOfficeA practical year-end GST checklist for reconciling revenue, tax liability, credit notes, ITC and financial statements before filing GSTR-9 and GSTR-9C.
By Team assureOfficeGSTR-9C is a self-certified reconciliation statement for registered persons crossing the prescribed ₹5 crore aggregate-turnover threshold, subject to applicable exclusions.
By Team assureOfficeGSTR-9 is the annual return under Section 44. Understand the standard applicability, statutory exclusions, 31 December due date and why FY-specific exemptions must be checked.
By Team assureOfficeGSTR-2B is an important ITC statement but it must be reconciled with the purchase register. Use this checklist for missing, duplicate and ineligible credits.
By Team assureOfficeThe modern GST return process involves supplier reporting, recipient actions, ITC statements and liability filing. This guide connects the monthly flow.
By Team assureOfficeGSTR-1A is an optional same-period amendment facility available after GSTR-1 and before GSTR-3B. Learn when it can be used and how recipient ITC is affected.
By Team assureOfficeIMS is an action platform for recipient review, while GSTR-2B is the auto-drafted ITC statement used for return preparation. Understand how they work together.
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