§ Guides · GST reconciliation

Guides for the 14th to the 20th

Plain explanations of the things that quietly block your input tax credit. Written for business owners and accountants who file every month.

Why invoices get stuck in IMS Pending, and what it costs you in blocked ITC

Pending invoices never reach your GSTR-2B, so the credit never auto-populates into GSTR-3B. The three causes, what it costs in working capital, and the five steps to unblock it before the 20th.
How to Reconcile GSTR-2B with Zoho Books in 2 Minutes (Without API Access)

Skip API connection errors, 30-day session expiries, and OTP delays. Export your raw Bills register from Zoho Books and match it directly against GSTR-2B in seconds with zero data leaving your browser.
The 6-Day GST Crunch: How to Reconcile GSTR-2B and Catch Mismatches Between the 14th and 20th

A day-by-day action playbook for the 144 hours between GSTR-2B generation and GSTR-3B filing. Includes vendor follow-up scripts, IMS action cutoff schedules, and Rule 88D scrutiny prevention.
How to Reconcile GSTR-2B in Excel Without Tally or Complex VLOOKUPs

Direct comparison of 4 reconciliation methods: manual VLOOKUP formulas, macro workbooks, generic web tools, and in-browser matching. Upload native GSTR-2B .xlsx directly with zero template reformatting.
Why Your Invoices Don't Match in GSTR-2B: Handling Leading Zeros, Slashes, and Special Characters

A breakdown of the 5 most common invoice numbering differences (prefix variance, leading zeros, slashes vs hyphens, FY formats, and paise rounding) and how deterministic normalization eliminates 95% of false mismatches.
Is Your Client Data Safe? Why You Should Never Upload Purchase Registers to Cloud GST Tools

A cloud reconciliation portal takes a copy of your client's entire purchase ledger. What client-side actually means, how it differs from "encrypted in transit", and how to verify zero network transfers yourself in browser DevTools.
Busy ERP to GSTR-2B Reconciliation: Step-by-Step Guide

Where the purchase register lives in Busy (Display → GST Reports), which columns matter, and how to reconcile it against GSTR-2B without manual column mapping or converting to Tally format first.
What to Do When a Supplier Hasn't Filed GSTR-1: Recovering Blocked ITC and Following Up

A pragmatic cash-flow guide for recovering blocked ITC when vendors miss the filing cutoff: 30-day payment retention clauses, copy-paste escalation templates, and isolating unfiled bills in Bucket C.
Can Credit Notes Be Kept "Pending" in IMS? What the Rules Actually Say

Everything you need to know about supplier credit notes under the GST Invoice Management System (IMS), why keeping them pending risks Rule 88D notices, and statutory guidelines for reduction of output tax liability.
Zomato & Swiggy GST Reconciliation: Matching Restaurant Commission Invoices with GSTR-2B

A practical reconciliation guide for restaurant owners and cloud kitchens. Learn how TCS under Section 52, platform commission invoices, and payment gateway deductions reflect in GSTR-2B.
GST Reconciliation for Manufacturing Companies: Multi-Plant, RCM & Raw Material ITC

Operational guide for plant accountants: managing multi-plant job work transfers, reverse charge liabilities under Section 9(3), capital goods credit, and raw material purchase registers against GSTR-2B.
GSTR-2A vs GSTR-2B: Which One Should You Reconcile for Input Tax Credit?

Detailed analysis of dynamic vs static statements. Understand why GSTR-2A causes shifting numbers while GSTR-2B provides the statutory benchmark required under Section 16(2)(aa) of the CGST Act.
How to Reconcile GSTR-2B in Tally Prime Using Excel Export (Step-by-Step)

Step-by-step tutorial on exporting your purchase register from Tally Prime (Gateway of Tally → Display More Reports → GST Reports), preparing clean columns, and matching without third-party plugins.
IMS Action Decision Tree: When to Accept, Reject, or Mark Invoices Pending

A practical decision framework for finance teams. Visual flowchart covering goods in transit, rate disputes, cancelled invoices, and supplier credit notes under the GST Invoice Management System.
How to Reply to Form DRC-01C: GST Notice for GSTR-2B vs GSTR-3B ITC Mismatch

Comprehensive guide to handling automated Rule 88D notices. Understand the 7-day reply window, Part B reply options, statutory calculation of interest under Section 50, and drafting justifiable explanations.
How to Handle Round-Off and Paise Differences in GSTR-2B Reconciliation

Statutory grounding under Section 170 of the CGST Act. Learn why 10-paisa to 1-rupee differences occur between ERP roundings and portal summaries, and how tolerance thresholds prevent false mismatch alerts.
Section 16(4) ITC Time Limit: Deadlines, 30th November Cutoff & Reconciling Backlog

Clear analysis of Section 16(4) time-limits, the 30th November post-amendment deadline, Finance Act statutory relief, and clearing prior financial year purchase reconciliations safely.
Marg ERP Purchase Register Export & GSTR-2B Reconciliation Guide

Specialized guide for pharmaceutical, FMCG, and retail distributors using Marg ERP 9+. Navigating menu paths, exporting uncorrupted purchase data, and matching batch-wise B2B bills.
RCM Invoices in GSTR-2B: Table 4(A)(3) Reconciliation & Reverse Charge Liabilities

How reverse charge supplies (GTA transport, legal fees, director remuneration) reflect in GSTR-2B Table 4(A)(3), handling self-invoicing rules, and balancing RCM cash payments with ITC claims.
Amended Invoices in GSTR-2B: Handling Table 9 Amendments, GSTR-1A & IMS Actions

Navigating supplier amendments across Table 9, understanding how Form GSTR-1A allows mid-cycle corrections before GSTR-3B, and reconciling amended B2BA credit notes.
Multi-GSTIN Branch Transfer Reconciliation: Cross-Charge, ISD & Inward Credit

Master multi-state enterprise compliance: handling inter-branch stock transfers under Schedule I, Input Service Distributor (ISD) GSTR-6 credit flows, and avoiding double taxation.
Vendor Not Filing GST: Payment Hold SOP, Legal Clauses & Recovery Playbook

Standard Operating Procedure (SOP) for procurement teams: drafting GST indemnity clauses, 30-day tax payment hold protocols, vendor warning letters, and restoring cash flow.
GST Reconciliation for CA Firms: Why Client-Side Privacy Matters for Professional Practice

Why Chartered Accountants and tax practitioners need client-side GST reconciliation tools. Protect client trade secrets, comply with ICAI professional ethics, and eliminate cloud SaaS exposure during monthly GSTR-2B audits.
What Is GSTR-2B? Meaning, Importance and Complete Guide

GSTR-2B is the strict legal cut-off for claiming Input Tax Credit. Learn how it works, why reconciliation is mandatory, and how the new IMS affects your ITC.
GSTR-2B vs GSTR-2A: Key Differences Explained

Static vs dynamic, legal validity under Section 16(2)(aa), handling of delayed supplier filings, and preventing automated Rule 88D (DRC-01C) notices.
GSTR-2B vs GSTR-3B: What Is the Difference?

Compare the read-only ITC statement against the monthly self-assessed tax return. Understand Table 4 auto-population and why claiming excess ITC triggers DRC-01C.
How to Download GSTR-2B from the GST Portal

Step-by-step walkthrough to download GSTR-2B in Excel or JSON format from services.gst.gov.in, with download troubleshooting and reconciliation guidance.
How to Download GSTR-2B for the Full Financial Year

Practical guide to obtaining full-year GSTR-2B data for annual GST audits and GSTR-9 returns: batch downloads, Excel Power Query consolidation, and Section 16(4) verification.
How to Download GSTR-2B in PDF Format: Portal Steps & Limitations

Step-by-step portal guide to export GSTR-2B summary PDFs for executive approval and bank audits. Learn about the 500-invoice ceiling and why PDFs cannot be used for line-by-line matching.
How to Download GSTR-2B in Excel Format: Step-by-Step Portal Guide & Tab Structure

Complete walkthrough on exporting GSTR-2B .xlsx workbooks from the GST portal, analyzing B2B, B2BA, CDNR tabs, bypassing zip file errors, and eliminating formula fatigue.
GSTR-2B Download: Complete Step-by-Step Guide (All Formats & Error Fixes)

The definitive master manual on downloading GSTR-2B in Excel, JSON, and PDF formats. Understand the 13th vs 14th cutoff schedule, solve portal batch queue bottlenecks, and execute private matching.
How to Recompute GSTR-2B: IMS Integration, Portal Timing & Statutory Rules

Actioned invoices in IMS? Follow our 10-step guide to recompute GSTR-2B on the GST portal, understand the 20-minute batch queue, and prevent automated Rule 88D DRC-01C notices.
GSTR-2B Freeze Date: Meaning, Statutory Importance & Monthly Cutoff Rules

Understand the 14th generation cutoff under CGST Rule 60(7), how the static freeze prevents tax scrutiny, the impact of late supplier filings, and how IMS recomputation interacts with frozen statements.
GSTR-2B Reconciliation: Complete Guide to ITC Matching

A comprehensive walkthrough of the reconciliation process, explaining how to align your purchase register with GSTR-2B and secure your Input Tax Credit.
How Does GSTR-2B Reconciliation Work?

GSTR-2B reconciliation works by matching your inward supply invoices in the purchase register against the GST portal's GSTR-2B to claim valid Input Tax Credit.
GSTR-2B Reconciliation in Tally Prime: Step-by-Step Guide

Learn how to reconcile GSTR-2B directly in Tally Prime by importing the JSON file, handling invoice mismatches, and ensuring your ITC claim is secure.
How to Import GSTR-2B into Tally Prime

Learn the exact steps to import your GSTR-2B JSON or Excel into Tally Prime, reconcile mismatched invoices, and handle IMS actions to protect your ITC.
GSTR-2B to Tally: How to import and match data

Learn how to match your Tally purchase register with GSTR-2B. Avoid DRC-01C notices, secure your ITC, and handle mismatches quickly before filing GSTR-3B.
How to import GSTR-2B JSON file into Tally

Learn how to download the correct GSTR-2B JSON file from the GST portal and import it directly into Tally Prime for reconciliation.
How to convert a GSTR-2B JSON file to Excel

Download the portal's Excel instead, or load the JSON with Power Query. The columns you should end up with and the date and invoice-number pitfalls.
Should I use an online JSON-to-Excel converter for GSTR-2B?

What a converter must keep, two tests for where your file goes, a control-total check and the cases where you do not need one.
What kinds of GSTR-2B reconciliation software exist, and which fits me?

ERP modules, GSP and ASP tools, Excel templates and browser tools compared, with a decision table by business size and a worked rupee example.
What should I check before trusting a free GSTR-2B reconciliation tool?

A ten-point scored checklist covering data handling, sections read, match rules, credit notes and exports, plus a ten-case test you can build yourself.
How does an automated GSTR-2B matching tool decide that two invoices match?

The exact keys, clean-up rules and ₹1 tolerance a matching tool applies, the five buckets it sorts invoices into, and the calls it leaves to you.
Is Excel VLOOKUP good enough for GSTR-2B, or do you need a tool?

What a plain lookup reports and misses in a 300-invoice month, the minimum you must build by hand, and the cases where Excel alone is the right choice.
How do you match your purchase register with GSTR-2B, invoice by invoice?

Prepare both files, line up the columns, match in four passes and handle partial matches, with a six-invoice example that proves to the rupee.
Where exactly are my GSTR-2B mismatches?

Find them in three passes, from total tax to supplier totals to single invoices, then sort each one into the five buckets with a next step for each.
What must an invoice satisfy before you claim its ITC?

The four legal conditions behind an ITC claim, what a GSTR-2B reconciliation proves for each, and a six-invoice example showing what to claim and what to hold back.
What goes wrong in GSTR-2B reconciliation, and how do you fix each error?

Twelve common errors with cause, symptom, fix and owner in one table, plus the order to fix them in so you only chase suppliers for what is really theirs.
An invoice is in my books but not in GSTR-2B: what now?

Five causes of a missing invoice, what to do for each before the 20th, a supplier message you can copy, and a worked example of the cash effect.
The same invoice appears twice in reconciliation: how do you spot and fix it?

Where duplicates come from in your books and in GSTR-2B, two Excel checks that find them, and how to claim the ITC once.
How GSTR-2B decides the ITC you can claim in GSTR-3B

Follow one credit from the supplier's GSTR-1 to Table 4(A)(5), see what GSTR-2B does not check, and work through a books-to-claim example with the interest at stake if you claim beyond 2B.
GSTR-2B reconciliation for accountants with 20-50 clients

A monthly system for a practice: intake before the 14th, a 14th-to-20th calendar by batch, a client-wise tracker, triage by ITC at risk and two standard messages.
GSTR-2B for small businesses: a beginner's monthly guide

What GSTR-2B means in plain words, the five steps to do each month before the 20th, a rupee example of what one missing invoice costs, and when to call your CA.
GSTR-2B in Hindi: Meaning, download and reconciliation guide

Understand GSTR-2B rules, IMS impact, and how to download and reconcile in Hindi. Includes Section 16 conditions and Rule 36(4).
GSTR-2B generation date and related due dates explained

The 14th generation date placed between the GSTR-1 and GSTR-3B due dates, a month-view calendar for October 2026 with weekends counted, and the longer clocks (180 days, 30 November) on the same invoices.
GSTR-2B frequently asked questions

Twenty short, sourced answers on dates, IMS, missing invoices, notices and ITC time limits, each linking to the full guide.
Why does my GSTR-2B total not match my purchase register?

Build a bridge table that explains every rupee between your books total and your GSTR-2B total, with a worked example.
How to reconcile GSTR-2B with your accounting software

Step-by-step guidance on reconciling GSTR-2B with any accounting software. Compare Excel exports without API connections and handle mismatched invoice numbers.
How do I reconcile GSTR-2B for several GSTINs?

Reconcile each GSTIN on its own, then stack the results to catch invoices booked in the wrong GSTIN, with a three-state example.
GSTR-2B reconciliation for large businesses

A complete guide to managing high-volume ITC reconciliation for large enterprises.
GSTR-2B reconciliation for CA and accounting firms

A step-by-step workflow for chartered accountants managing multiple clients.
How accountants can automate GSTR-2B reconciliation

Reduce manual workload and speed up ITC matching with automation.
GSTR-2B vendor wise reconciliation guide

Learn how to do a vendor-wise GSTR-2B reconciliation to find out exactly which supplier has not filed their GSTR-1 and how much ITC is at risk.
How to handle GSTIN mismatches in GSTR-2B

Learn how to fix GSTIN mismatches in GSTR-2B, from supplier typos to wrong branch GSTINs, and ensure you can claim your ITC.
GSTR-2B tax amount mismatch: why the tax differs and how to fix it

Five causes of a tax difference between your books and GSTR-2B, how our tool flags anything above ?1.00, which amount to claim meanwhile, and a worked example in rupees.
GSTR-2B credit note reconciliation: matching CDNR to books

Learn how to reconcile credit notes and debit notes in the GSTR-2B CDNR sheet, handle ITC reversals, and accurately match signs against your purchase register.
GSTR-2B not generated or not showing: what to check and what to do

When GSTR-2B is generated, a table of what you see and the likely reason, what to check on the portal, why you must not claim on an estimate, and a worked example.
How to use a GSTR-2B reconciliation tool

A step-by-step guide to using our free GSTR-2B reconciliation tool to match invoices and find blocked ITC.
Invoices in GSTR-2B but not in my books: how to investigate them

Six causes of an invoice that is in GSTR-2B but not in your books, what to do in IMS and in your register, the ITC rules that apply, and a worked example in rupees.
GSTR-2B reconciliation in Excel: a free template and how to use it

A free .xlsx with the formulas built in: paste your register and GSTR-2B, get matched, mismatched and missing invoices with the tax gap. How each formula works and where Excel stops.
Input tax credit (ITC) under GST: meaning, conditions and how GSTR-2B decides it

What ITC means in the CGST Act, the Section 16 conditions clause by clause, and where GSTR-2B sets the ceiling for your claim, with a five-invoice rupee example.
Blocked credit under GST: section 17(5) list with examples

Every Section 17(5) clause with its written exceptions, and eight invoices that match GSTR-2B but carry only a fraction of their GST as claimable credit.
Eligible vs ineligible input tax credit

Sort each invoice as eligible, deferred, ineligible, restricted or reversal using the Section 16 and 17 tests, with a one-month rupee tie-out.
GSTR-3B meaning and format: what each table holds and how GSTR-2B feeds it

What GSTR-3B is, which tables are pre-filled from GSTR-1 and GSTR-2B, how ITC reaches Table 4, and a worked rupee example from 2B to the figure you file.
GSTR-1 vs GSTR-3B: what is the difference and what a mismatch means

The two returns side by side, their due dates, and what a GSTR-1 vs GSTR-3B liability gap means under Rule 88C, with a worked rupee example.
ITC ???? ??? ????? ????? ??????? ?? ????, ?????? ?? GSTR-2B ?? ??????

ITC ?? ????, ???? 16 ?? ??????, blocked credit ?? GSTR-2B ?? ??????, ????? ???, ???? invoice ?? ?????? ???? ?????? ?? ????
How to download GSTR-3B from the GST portal: filed, draft and system generated copies

The portal menu paths for the filed PDF, how it differs from the draft and system generated copies, what to do when the button is missing, and how to read the PDF against GSTR-2B.
GSTR-3B Excel format: the tables and a working sheet layout for preparing it from GSTR-2B and books

The GSTR-3B tables and their columns, a five-sheet Excel layout with formulas, and a worked rupee example that ties Table 4 back to GSTR-2B.
ITC on capital goods under GST: what you can claim and what cuts it

When capital goods ITC is allowed, how Section 16(3) depreciation, Section 17(5), Rule 43 common credit and Section 18(6) on sale cut it, with a five-invoice example in rupees.
GST input tax credit on a car purchase for a company

Section 17(5)(a) on motor vehicles with up to thirteen seats, who gets the three exceptions, how servicing, insurance and leasing follow the car, and a five-invoice example in rupees.
ITC claim rules under GST: a checklist to run before every GSTR-3B

An eleven-question checklist from Section 16 and Section 17, Rule 36(4) and the GSTR-2B ceiling, the 30 November time limit with dates, and a seven-invoice example in rupees.
GST portal offline matching tool or a browser tool: which fits your GSTR-2B check?

GSTN's Matching Offline Tool and gstr2bmatch.in compared on formats, match rules, IMS and exports, with a worked month and the cases where the official tool is the better pick.
TallyPrime's built-in GSTR-2B reconciliation or a free browser tool: which should you use?

Tally's own reconciliation and gstr2bmatch.in compared on inputs, match rules, IMS and fixes, with a worked month and the cases where Tally is the better choice.
How to file GSTR-3B step by step: a month-end walk-through

The portal steps to file GSTR-3B, what GSTR-2B pre-fills and what you still decide, how credit and cash are set off, and the late fee and interest rules, with a worked example in rupees.
GSTR-1 late fee: per-day rate, caps and the due dates

Find the GSTR-1 late fee rates, turnover caps and a worked example. Learn what late filing costs your buyers in lost credit.
GSTR-1 meaning: tables and how it feeds your GSTR-2B

Understand the GSTR-1 tables for outward supplies. See how your B2B uploads flow directly into the GSTR-2B of your buyers.
Invoice furnishing facility (IFF): QRMP and your GSTR-2B

Find out what the invoice furnishing facility is and when QRMP suppliers upload B2B invoices.
How to calculate input tax credit and the order in which it is set off

How output tax less usable ITC becomes the cash you pay, which of IGST, CGST and SGST credit can pay which tax, and why the split can change your cash payment, with a worked example.
Filing of GSTR-1: step-by-step guide for the GST portal

Follow a portal guide to prepare and file GSTR-1 online or offline. Includes a rupee example and DSC or EVC steps.
Common credit under GST: how Rules 42 and 43 split it

What common credit is, the Rule 42 symbols T to C3, the exempt-supply reversal in GSTR-3B, the annual true-up and the Rule 43 position for capital goods, with a worked example.
Input tax credit forms under GST: ITC-01, ITC-03, ITC-04

A complete guide to input tax credit forms, including when to file ITC-01, ITC-03, and ITC-04.
GSTR-1 Excel format: download the official template

Learn how to download the official GSTR-1 Excel format from the GST portal and prepare your return offline.
GSTR-9 reconciliation format in Excel (free download)

Download our free GSTR-9 reconciliation Excel format to match your GSTR-2B, GSTR-3B, and books for the annual return. No sign-up required.
GSTR-9 Table 8A vs 2B vs books mismatch

Learn how to handle differences between GSTR-9 Table 8A, your GSTR-2B, and your books. Find out why mismatches happen and how to resolve them before filing.
GSTR-9 filing step by step

Follow our step-by-step guide to file your GSTR-9 annual return on the GST portal. Learn how to verify Table 8A and report your outward and inward supplies.
GST input tax credit on car purchase for company

Find out if you can claim GST input on a car purchase for your company. Learn the Section 17(5) rules, exceptions, and how to handle ITC on repairs.
GSTR-9C reconciliation statement

Find out if you need to file Form GSTR-9C. Learn about the 5 crore turnover limit, how to prepare the reconciliation statement, and certification rules.
GST reconciliation software free download in Excel: templates, macros, and browser tools

Download free Excel templates for GST reconciliation or use private in-browser matching. Reconcile purchase registers with GSTR-2B without paid software.
GSTR-1 filing date, due date and last date

Complete guide to GSTR-1 filing due dates for monthly and quarterly QRMP taxpayers. Learn how late filing blocks recipient ITC and triggers portal penalties.
GST input tax credit rules and conditions

Learn the exact GST input tax credit rules for 2026. See the conditions under Section 16(2) to claim ITC and how to avoid reversals for unpaid invoices.
Format of GSTR-3B tables explained

A breakdown of the format of GSTR-3B tables. Learn what goes into each table, which fields are auto-populated from GSTR-1 and GSTR-2B, and how to read the summary.
GSTR-1 details: how to check and verify your outward supplies

GSTR-1 is the statement of outward supplies. Learn what details to file, how to verify them, and the rules for amendments and due dates.
Ineligible ITC under GST: complete list and examples

A clear list of what makes Input Tax Credit ineligible under GST. Learn about Section 17(5) blocked credits, missing conditions, and see practical examples.
Input tax credit on capital goods explained

Learn what qualifies as capital goods under GST, how to claim input tax credit (ITC) on them, and the rules around depreciation and blocked credits.
Who should file GST return 1?

Find out exactly who should file GST return 1, the due dates for monthly and quarterly filers, and who is exempt from filing.
How to download the GSTR 3B form PDF

Need a GSTR 3B form PDF for your records or the bank? Learn the exact steps to download the system generated, draft, and signed PDF from the GST portal.
What is 3b gst? Meaning, due dates and rules

Find out what 3b gst is, who needs to file it, its due dates, and how to declare your tax liabilities and claim ITC correctly without mistakes.
IMS pending invoices GSTR-2B October 2026: what to do before 18 Oct

The Invoice Management System is live. Learn how to handle pending invoices in IMS before the October deadline to compute your GSTR-2B correctly.
GSTR-3B due date October 2026: last date for September return

The GSTR-3B due date for October 2026 is the 20th for monthly filers and the 22nd or 24th for QRMP quarterly filers. See the exact dates for the September return.
How to reconcile GSTR-2B in 60 seconds before GSTR-3B filing
Reconcile your GSTR-2B with your purchase register in under 60 seconds using our free in-browser tool. Find missing invoices and blocked ITC instantly.
GSTR-2B Freeze Date: Meaning and Importance
Understand why the 14th of every month matters for your Input Tax Credit claims and how the GSTR-2B freeze date affects GST return filings.
GSTR-2B JSON to Excel conversion guide
Learn how to convert GSTR-2B JSON to Excel and reconcile it with your purchase register without uploading your data to any server.
B2C large invoice in GSTR-1 (rules and new threshold)

Learn what qualifies as a B2C large invoice in GST, how to report it in GSTR-1 Table 5, and the new Rs 1 lakh threshold from August 2024.
ITC refund in GST: rules, calculation and how to claim

A registered business can claim a refund of unutilised ITC for zero-rated supplies or an inverted duty structure. Learn the rules and how to claim it.
What is the input tax credit rate?

The input tax credit rate is the exact GST rate charged on your purchase invoice. Learn how to determine your ITC rate and when it is restricted to 0%.
GSTR-2B vs GSTR-3B ITC: how 2B feeds your claim and mismatch risks

Compare GSTR-2B vs 3B ITC. See how GSTR-2B feeds Table 4 of GSTR-3B, why mismatches trigger Rule 88D DRC-01C notices, and how to verify claims safely.
GSTR-2B Table 4D mismatch: unmatched invoices and fixes

Fix GSTR-2B Table 4D mismatches. Learn why invoices land in Table 4, how PoS and Section 16(4) block ITC, and how to report ineligible credit in GSTR-3B.
GST Reconciliation in Tally ERP 9: Step-by-Step Workflow

Export your monthly purchase register from Tally ERP 9 to Excel, bypass JSON limitations, and match against GSTR-2B in your browser to avoid DRC-01C notices.
GSTR-1 vs GSTR-2B mismatch: causes, investigation and fixes

Resolve GSTR-1 vs GSTR-2B mismatches. Learn how supplier filings feed Form GSTR-2B, why discrepancies occur, and how to fix errors before filing GSTR-3B.
ITC on free goods and samples under GST: Section 17(5)(h)

Understand input tax credit eligibility for gifts, promotional samples, and sales schemes under GST Section 17(5)(h) and Circular 92.
GST Notice DRC-01 Meaning: Rules and How to Reply

Understand Form GST DRC-01 summary show cause notice under Section 73 and 74. Learn Rule 142 procedures, reply steps in DRC-06, and how to avoid tax demands.
Input tax credit reclaim procedure in GST: GSTR-3B steps

Step-by-step procedure to reclaim reversed input tax credit in Form GSTR-3B under Section 16(2) and Rule 37 after paying your supplier within 180 days.
GSTR-2B rejected invoices fix: how to resolve portal errors

Fix rejected invoices in GSTR-2B and IMS. Learn how to reset recipient rejections, correct supplier portal upload errors, and restore eligible ITC safely.
ITC reclaim after lapsed time limit under GST: Section 16(4) rules

Understand when input tax credit expires under Section 16(4) and when reclaimed credit under Rule 37 and 37A is exempt from deadlines.
GSTR 2B bucket wise reconciliation: complete categorisation framework

A structured six-bucket GSTR-2B reconciliation framework for finance teams covering exact matches, timing variances, value errors, IMS pending items, and Section 17(5) accounting entries.
GST notices after reconciliation: remaining tax risks and fixes

Why GST notices arrive even after GSTR-2B reconciliation. Learn remaining risks from Rule 37 reversals, Section 17(5) audits, vendor cancellations, and fixes.
GSTR-2B reconciliation checklist: monthly process for accountants

A step-by-step monthly GSTR-2B reconciliation checklist for accountants covering calendar deadlines, IMS invoice actions, and filing Table 4 in GSTR-3B.
E-invoice IRN error 2150: duplicate IRN fix

Fix NIC e-invoice error 2150 duplicate IRN. Learn why ERPs trigger duplicate document errors, Rule 48(4) and Rule 46(b) rules, and portal steps.
E-way bill expiry extension under Rule 138(10): step-by-step procedure and validity rules

Extend an expired e-way bill under Rule 138(10). Learn validity calculations, 8-hour extension steps, and how to avoid Section 129 detention penalties.
Restaurant ITC blocked under GST 5 percent: rate rules and exceptions

Why standalone restaurants paying 5% GST cannot claim input tax credit on rent, ingredients, or equipment under Notification 11/2017-CT(R) and GSTR-3B reversal steps.
Construction works contract itc eligibility under GST

Learn when input tax credit is blocked under Section 17(5)(c) and 17(5)(d), when it is allowed for plant and machinery, and how to report blocked ITC in GSTR-3B.
Pharma expired medicine ITC reversal: circular rules and procedure

Learn how to manage returned expired medicines under Circular 72/46/2018-GST, Section 17(5)(h) reversals, credit note deadlines, and GSTR-3B Table 4(B)(1) reporting.
Export of services without payment of tax: LUT ITC refund guide

How service exporters claim an unutilised ITC refund under LUT without paying IGST, using the Rule 89(4) formula and Form GST RFD-01.
RCM on legal services by advocate: ITC rules

Understand RCM on legal services by advocates under GST. Learn liability rules, cash ledger payment, GSTR-3B reporting, and claiming input tax credit.
RCM on Goods Transport Agency GTA declaration

Verify GTA consignment notes and Annexure III invoice declarations to determine RCM vs forward charge GST liability and claim correct ITC in GSTR-3B.
ASMT-10 scrutiny notice reply format: how to draft Form ASMT-11

A practical guide to drafting Form GST ASMT-11 within thirty days under Section 61 and Rule 99. Includes point-by-point defense structures, DRC-03 reconciliation steps, and portal submission procedures.
DRC-03 voluntary payment vs notice settlement: how to save penalties and pick the right cause

Compare Form DRC-03 voluntary payment under Section 73(5), 74(5), and 74A(8) against notice settlement to save penalties and choose the right cause of payment on the portal.
DRC-07 appeal procedure: Form APL-01 and 10% pre-deposit

Appeal a GST demand order in Form DRC-07 within 3 months under Section 107. Learn Rule 108 filing steps in Form APL-01, 10% pre-deposit rules, and stay of recovery.
GST cancellation revocation application Form REG-21 guide

Step-by-step procedure to restore suo-motu cancelled GST registration using Form GST REG-21, covering return clearance, 90 to 270 day timelines, and condonation rules.
GST amendment: core vs non-core fields process and officer approval timelines

Distinguish between core and non-core registration changes in Form GST REG-14, track the 15-day officer timeline, and understand deemed approval rules under Rule 19.
Cross charge vs input service distributor isd rules

Understand the difference between head office internal cross charge and mandatory ISD credit distribution for multi-branch compliance under GST.
Mandatory ISD registration under GST: Section 20, Rule 39, and CBIC guidelines

Mandatory ISD registration under amended Section 20 and Rule 39 of CGST Act. Learn how head offices must distribute common third-party service ITC to branch GSTINs.
E-invoice cancellation 24 hours deadline portal: rules and credit note steps

Understand the 24-hour statutory cancellation limit on the IRP, how to handle active e-way bills, and how to issue Section 34 credit notes when the deadline expires.
E-way bill Part B vehicle update error fix

Resolve portal vehicle validation errors, update transshipment details under Rule 138(5), and avoid Section 129 detention penalties.
GSTR-9 Table 6 ITC availed bifurcation from books

Break down GSTR-3B Table 4A credit across inputs, capital goods, and input services in Form GSTR-9 to keep Table 6J difference zero.
GST suspension: bank account validation Rule 10A guide

Fix automatic GST registration suspension under Rule 10A and Rule 21A. Learn the 30-day bank validation rule, Form REG-14 process, and instant unfreezing steps.
ITC reversal Rule 42 common credit formula guide

Calculate ITC reversal under Rule 42 using the common credit formula. Step-by-step math for C2, D1, D2, GSTR-3B Table 4(B)(1) reporting, and annual true-up.
RCM on director remuneration: liability, cash payment, and ITC eligibility

Understand RCM on director remuneration under GST, Circular 140/10/2020 rules, cash ledger payment mandate, and claiming input tax credit in Form GSTR-3B.
GSTR-9 Table 8 reconciliation formula guide

Master Form GSTR-9 Table 8 reconciliation formulas. Reconcile Table 8A vs 8B, claim next-year credits in 8C, and compute Table 8D lapsed ITC under Rule 80.
E-way bill blocking for non-filing under Rule 138E

Fix e-way bill blocking under CGST Rule 138E after non-filing of GSTR-3B or GSTR-1 for 2 consecutive periods. Learn automatic unblocking and Form EWB-05 steps.
ITC reversal Rule 43 capital goods formula

Step-by-step mathematical guide to common capital goods credit, 60-month useful life, and Form GSTR-3B Table 4(B)(1) reporting.
GSTR-2B matching in Zoho Books: bills reconciliation

Reconcile purchase bills against GSTR-2B using direct API sync or manual JSON upload. Resolve unbilled bills, fix numbering mismatches, and claim verified ITC.
GSTR-2B matching in SAP B1: AP invoices and multi-GSTIN extraction

Reconcile SAP Business One AP invoices and credit memos from OPCH and ORPC tables against multi-state GSTR-2B JSON files before filing GSTR-3B.
GSTR-9 Table 8D lapsed ITC calculation: causes, mismatch analysis, and Section 73 notice defense

Calculate Form GSTR-9 Table 8D lapsed ITC correctly. Understand causes for 8A vs 8B mismatch, verify Rule 80 formulas, and defend Section 73 demand notices.
E-invoice exempted goods turnover threshold: Rs 5 Crore rule, aggregate calculation, and RCM rules

Learn how exempt sales and PAN aggregation affect the Rs 5 Crore e-invoicing limit under Rule 48(4), and how reverse charge rules apply.
E-way bill multi-vehicle movement update guide

Update e-way bill Part B for multi-vehicle transshipment under Rule 138(5). Learn group creation, portal steps, consignment splitting, and avoid detention.
ITC on promotional items buy one get one free offers: Circular 92 rules and Section 17(5)(h)

Distinguish pure gifts from package discounts under GST. Learn when promotional items require Section 17(5)(h) reversals and why BOGO schemes retain full input tax credit.
ITC eligibility on corporate health insurance: Section 17(5)(b) statutory rules

Determine ITC eligibility on corporate health insurance under Section 17(5)(b). Learn statutory obligation rules, GSTR-3B reporting, and notice defense.
GSTR-1A additional tax liability adjustment: portal workflow and GSTR-3B impact

Adjust outward liability using Form GSTR-1A before filing GSTR-3B. Learn portal steps, Table 3.1 updates, recipient GSTR-2B impact, and DRC-01B prevention.
GSTR-3B Table 4B ITC reversal rules: 4(B)(1) vs 4(B)(2)

Master GSTR-3B Table 4B ITC reversal rules under Circular 170/02/2022-GST. Learn permanent reversals in Table 4(B)(1) vs reclaimable reversals in Table 4(B)(2).
ITC reversal on job work goods not returned under Section 143

Understand ITC reversal rules when job work goods are not returned within 1 or 3 years. Calculate tax, interest under Section 50, and file Form GST ITC-04.
GSTR-2B reconciliation for e-commerce sellers: TCS, logistics ITC, and marketplace invoices

Reconcile Amazon and Flipkart commission invoices, Section 52 TCS credits, and logistics ITC in GSTR-2B Table 4A(5) with our step-by-step accounting guide.
RCM on security services: commercial, corporate, and non-body corporate rules

Master RCM on security services under GST. Understand corporate vs non-body corporate rules, cash ledger payment, self-invoicing, and claiming input tax credit.
RCM on renting of residential property for commercial use: rules and ITC impact

Understand Entry 5AA reverse charge rules when leasing residential dwellings for commercial offices, staff transit houses, or guest houses, with cash payment and ITC conditions.
ITC on demolition and reconstruction of building: plant vs civil structure rules

Check ITC on demolition and reconstruction of building under GST. Learn Section 17(5)(c) and (d) rules, capitalisation test, plant exclusions, and GSTR-3B steps.
GST notice Form DRC-01B mismatch reply: GSTR-1 vs GSTR-3B difference defense

Reply to Form DRC-01B outward liability notices under Rule 88C. Fill Part B reason codes, pay differential tax via DRC-03, and prevent GSTR-1 blocking.
Interest calculation on delayed GST payment Section 50: net cash vs gross rules

Calculate 18% statutory interest on net tax paid through Electronic Cash Ledger under Section 50(1) proviso, Rule 88B mechanics, and Section 50(3) rates.
ITC on CSR expenditure: statutory amendment under Section 17(5)(fa) explained

Understand the statutory bar on Corporate Social Responsibility input tax credit under Section 17(5)(fa), Section 135 Companies Act, and Table 4(B)(1) reversal.
GST refund on inverted duty structure: Rule 89(5) formula and claim procedure

Calculate your inverted duty refund under amended Rule 89(5), VKC Footsteps principles, Statement 1A generation, and GSTR-2B input invoice matching.
GSTR-2B reconciliation for export oriented units: deemed export and Bill of Entry matching

Reconcile domestic deemed export inputs under Section 147, ICEGATE Bill of Entry auto-population in Table 4(A)(1), and Form GST RFD-01 refund documentation.
IMS reject invoice in GSTR-2B: statutory consequences and supplier action

Statutory consequences of rejecting an invoice on IMS under Section 38, GSTR-2B ITC exclusion, and supplier rectification via Form GSTR-1A.
IMS accept vs pending action: deciding when goods are in transit or payment is on hold

Deciding between Accept and Pending on IMS when goods are in transit or supplier payment is on hold under Section 16(2)(b) and Rule 37.
IMS reset action and recomputing GSTR-2B: timing rules and portal workflow

Learn how the IMS Reset function clears mistaken actions, timing rules for GSTR-2B recomputation, and how to update Form GSTR-3B Table 4 without notice risks.
IMS deeming provision: what happens when no action is taken by recipient

Understand the deemed acceptance rule under Rule 60(7), how inaction affects GSTR-2B and GSTR-3B Table 4(A)(5), and why active reconciliation prevents Section 16(2) interest notices.
Credit note after 30th November: time limit and ITC impact

Understand the Section 34(2) deadline for issuing GST credit notes, commercial credit note treatment, recipient ITC protection, and how to defend audit notices.
Debit note received from supplier: time limit for ITC

Time limit to claim ITC on a debit note received from a supplier under Section 16(4), the delinking amendment, rules, and worked examples.
E-invoice for B2B credit note: IRN generation deadline and rules

Generate an IRN for B2B credit notes under Rule 48(4). Learn turnover limits, reporting deadlines, Section 34(2) cut-offs, and recipient GSTR-2B impact.
E-way bill rules for Bill To Ship To transactions

Master statutory rules for four-party and three-party transactions under Rule 138, avoid duplicate bills, and map address fields accurately to prevent Section 129 transit penalties.
GST ITC on commercial vehicles: goods transport vs passenger vehicles

Understand input tax credit eligibility on commercial motor vehicles under Section 17(5). Compare 100 percent ITC on goods trucks with blocked credit on passenger cars.
GSTR-2B reconciliation for textile industry fabric job work

Reconcile textile job work invoices under SAC 9988 with GSTR-2B. Match yarn spinning, weaving, and dyeing charges, track delivery challans, and file Form ITC-04.
GSTR-2B reconciliation for real estate promoters under RREP framework

Reconcile real estate RREP purchases with GSTR-2B. Track the 80% registered procurement rule, 28% cement RCM, and Form DRC-03 shortfall filing by 30th June.
GSTR-2B Reconciliation for Freight Forwarders: Multi-Currency and Place of Supply

Master GSTR-2B reconciliation for freight forwarders. Reconcile ocean freight invoices, Rule 34 currency conversion, and Section 13 place of supply rules.
ITC on free replacement warranty goods: Circular 195 explained

Clarification on ITC on free replacement warranty goods under CBIC Circular 195/07/2023-GST. Learn OEM and distributor rules without Section 17(5)(h) reversal.
RCM on sponsorship services for event organizers and corporate sponsors

Learn RCM rules on sponsorship services under Entry 4 of Notification 13/2017-CT(Rate). Understand body corporate liability, self-invoicing, and ITC claims.
GST Circular 183 and 193 ITC relief: CA and supplier certificate format

Defend GSTR-3B vs GSTR-2A ITC mismatches using Circular 183 and 193 relief, the Rupee 5 Lakh CA certification threshold, and ready-to-use reply formats.
ASMT-10 reply for GSTR-9 Table 8D mismatch: format and legal defence

Draft a legal reply in Form GST ASMT-11 for GSTR-9 Table 8D discrepancy notices under Section 61 and Rule 99, with invoice reconciliation annexure formats.
GST notice DRC-07 recovery proceedings and bank attachment: stay procedure

Understand the 3-month Section 78 window, Section 79 recovery modes, Form DRC-13 garnishee notices, Section 83 bank attachments, and statutory stay via Section 107 appeal.
GST core amendment for change in principal place of business: rent agreement and verification

File Form GST REG-14 for change in principal place of business under Section 28 and Rule 19. Check rent agreement rules, officer queries, and verification.
GSTR-9 Table 7 Rule 37 ITC reversal: 180 days non-payment and reclaim

Report Rule 37 ITC reversal for 180-day non-payment in Form GSTR-9 Table 7A and GSTR-3B Table 4(B)(2). Calculate Section 50 interest and reclaim credit.
ISD monthly return form GSTR-6 filing process: ITC distribution and ineligible credit

File Form GSTR-6 monthly return by the 13th to distribute vendor input tax credit. Learn turnover ratio formula, ineligible credit handling, and Rule 39 rules.
GSTR-2B matching in Busy Accounting Software: step-by-step reconciliation

Match GSTR-2B JSON in Busy Accounting Software step by step. Learn exact match criteria, resolve rounding differences, and fix purchase register errors.
GST RCM on import of services: ocean freight post Mohit Minerals ruling

Understand GST RCM on import of services and ocean freight after the Mohit Minerals ruling. Review CIF vs FOB contracts, Circular 184, and refund steps.
ITC reversal on sale of capital goods: Section 18(6) and Rule 44 calculation formula

Calculate ITC reversal on sale of capital goods under Section 18(6) and Rule 44. Review the 5 percentage points quarterly formula and worked examples.
GST notice DRC-01C reply format: Rule 88D ITC mismatch reasons and timelines

File Part B within seven days to explain GSTR-2B vs 3B variances, validate DRC-03 payments, and unblock outward return filing.
GST refund of unutilized ITC on zero-rated supplies without payment of tax: LUT formula and Rule 89(4)

Calculate cash refunds on export inputs and input services under LUT, apply the 1.5 times domestic cap, and file Form RFD-01.
GSTR-1A amendment and additional liability facility: live portal filing guide before GSTR-3B

Report omitted B2B sales and modify invoices before filing Form GSTR-3B to prevent automated Rule 88C mismatch notices.
GST departmental audit under Section 65 notice Form GST ADT-01 procedure, records checklist, and findings ADT-02

Understand Section 65 audit timelines, required records, reconciliation steps, and handling Form GST ADT-02 findings.
ITC on gifts, free samples, and business promotion under GST: Circular 92 and Section 17(5)(h) clarifications

Analyze Section 17(5)(h) blocked credit rules, Circular 92 clarifications for BOGO schemes, and GSTR-3B reversal reporting.
E-way bill for inter-unit stock transfer: branch delivery challan rules and valuation under GST

Master Rule 55 delivery challan vs Rule 46 tax invoice rules, Rule 28 valuation, and e-way bill portal sub-types for branch transfers.
B2C dynamic QR code compliance: threshold rules, exemption scope, and UPI payment reconciliation under GST

Master dynamic QR code rules under Rule 46(r) for taxpayers with turnover above Rs 500 crores. Review mandatory UPI parameters, counter sales, and statutory exemptions.
RCM on security services: proprietorship vs corporate suppliers, rates, and GSTR-2B matching

Determine RCM liability on security personnel under Entry 14 of Notification 13/2017-CT(R). Compare proprietorship vs corporate suppliers, SAC 9985 18% rates, GSTR-3B cash payment, and GSTR-2B matching.
GSTR-9 Table 10 and 11: subsequent year outward adjustments

Declare subsequent year GSTR-1 amendments and credit notes in GSTR-9 Part V without creating false mismatches in Table 4.
GST refund of tax paid under wrong head: Section 77 and Section 19 correction guide

Correct intra-State and inter-State tax payment errors under Section 77, claim statutory interest immunity, and file Form RFD-01 with Statement 6.
GSTR-2B matching in SAP S/4HANA: ingestion, BAPI reconciliation, and GR/IR clearing

Connect GSTR-2B JSON payloads with SAP Universal Journal table ACDOCA, execute 3-way matching, and automate GR/IR clearing for multi-plant enterprises.
GST show cause notice time limits under Section 73 and 74: extension notifications and Section 128A amnesty

Verify limitation periods for GST notices, evaluate Section 168A extension notifications, raise limitation defense, and claim Section 128A penalty waiver.
ITC on CSR expenditure finance act 2023 retrospective vs prospective legal defense

Defend pre-October 2023 CSR input tax credit against departmental demands with statutory analysis, Section 135 mandates, and tribunal jurisprudence.
IMS portal communication to suppliers on rejected or pending invoices: step-by-step SOP

Step-by-step SOP for notifying suppliers when invoices are rejected or kept pending in IMS. Get legal rules, consequences, and ready email templates.
GSTR-2B reconciliation for telecom and internet service providers: towers, bandwidth, and multi-circle matching

Reconcile multi-circle telecom and ISP GSTR-2B data across tower tenancies, leased circuits, ISD distribution, and dark fiber import reverse charge under GST.
B2C large invoice intra-state limit rules: why intra-state supplies belong in Table 7

Intra-state sales to unregistered persons belong in Table 7 B2CS regardless of invoice value. Avoid DRC-01B notices and correct GSTR-1 Table 5 errors.
Quarterly GSTR-2B cutoff date for QRMP scheme filers

Understand the quarterly GSTR-2B cutoff date under Rule 60(7), how monthly IFF invoices reflect, and how to match quarterly ITC on time.
GST ITC on car purchase for sole proprietorship business: rules and exceptions

Understand the statutory block under Section 17(5)(a), when commercial exceptions apply, and how to report ineligible car ITC in Form GSTR-3B Table 4(B)(1).
How to fix excel to json error in GSTR-1 offline tool

Resolve Excel to JSON conversion failures in the GSTR-1 offline utility by troubleshooting date formats, invoice numbers, worksheet names, and portal schema errors.
IMS pending action carry forward rules: how deferred invoices behave across months

Marking an invoice as Pending in IMS defers your ITC without deemed acceptance. Learn how carry forward rules work across tax periods until you accept.
RCM on metal scrap purchase from unregistered supplier: Section 9(4) compliance guide

Understand reverse charge liability on metal scrap under Chapters 72 to 81, cash ledger payment in GSTR-3B, self-invoicing rules, and the distinction from Section 51 TDS.
ITC on cloud hosting AWS Azure IT companies: domestic billing and import rules

Learn how tech companies claim ITC on cloud hosting across domestic entity invoices and overseas OIDAR reverse charge mechanism.
E-way bill for sale on approval basis with delivery challan

How to move goods on approval under Rule 55 delivery challan and Rule 138 e-way bill, handle partial acceptance, and manage the six-month statutory deadline under Section 31(7).
E-invoice error 2283: resolving recipient GSTIN inactive, cancelled, or suspended status

Fix NIC e-invoice error 2283 when recipient GSTIN is inactive or suspended. Verify portal registration, sync IRP cache, or issue compliant B2C invoices.
GST notice Form DRC-01A: pre-SCN intimation reply guide

Understand pre-show cause intimations under Rule 142(1A). Learn when to pay via DRC-03 to save penalty and how to file your defense in Part B.
Financial credit note vs GST credit note Section 34

Compare statutory Section 34 credit notes with commercial credit notes. Learn when to report in GSTR-1, how GSTR-2B is affected, and why commercial discounts do not require recipient ITC reversal.
GST notice Form REG-17 cancellation reply format guide

File Form GST REG-18 within 7 working days to reply to show cause notice REG-17, clear pending returns, and drop cancellation proceedings.
E-way bill detention under Section 129: penalty calculation and vehicle release procedure

Calculate Section 129 penalties, follow statutory form sequences from MOV-01 to MOV-09, apply Circular 64 relief for minor errors, and secure vehicle release.
ITC on solar power plant installation on factory roof

Understand input tax credit eligibility for rooftop solar systems as plant and machinery under Section 17(5), Section 16(3) depreciation limits, and GSTR-3B reporting.
Post supply discount ITC reversal commercial credit note

Understand when buyers reverse input tax credit on post supply discounts under Section 15(3)(b) versus retaining full credit under commercial credit notes.
Section 128A GST amnesty scheme: interest and penalty waiver

Settle Section 73 demands for FY 2017-18 to 2019-20 with full waiver of interest and penalty. File Form GST SPL-01 or SPL-02 under Rule 164.
ITC on hotel accommodation and guest house input service under GST

Know when hotel and guest house GST is eligible as ITC, how Section 12(3)(b) place of supply blocks out-of-state credit, and how to report in GSTR-3B.
E-way bill expired during transit breakdown under Rule 138: emergency extension procedure

Follow the 8-hour extension window under Rule 138(10), update Part B with vehicle changes, and prevent Section 129 detention penalties during transit breakdowns.
GSTR-2B reconciliation for travel agencies and tour operators

Reconcile high-volume airline and hotel registers with GSTR-2B. Manage 5 percent tour package ITC restrictions, out-of-state hotel place of supply blocks, and Rule 42 reversals.
ITC eligibility on canteen services factory workers

Determine when factory canteens qualify for input tax credit under Section 17(5)(b), Section 46 of the Factories Act 1948, and Circular 172. Manage employee recovery reversals.
GST notice Form DRC-01D: recovery under Rule 142B and how to file reply

Received Form GST DRC-01D recovery notice? Learn Rule 142B recovery timelines, Section 79 bank attachment powers, and how to file your legal reply or DRC-03.
ITC on head office trademark and brand royalty cross charge: valuation and credit rules under GST

Understand ITC on head office brand royalty cross charge under GST. Learn Rule 28 valuation, Circular 199/11/2023-GST rules, and branch GSTR-2B credit steps.
GSTR-2B reconciliation for logistics and fleet operators: diesel, spares, and multi-state depot ITC

Reconcile fleet spares, tyres, repairs, FASTag, and multi-state depot invoices in GSTR-2B. Avoid wrong-GSTIN billing and claim eligible logistics ITC.
E-way bill transshipment at transport hub: multi-hop rules

Update e-way bill Part B during transshipment at logistics hubs. Learn multi-hop conveyance rules, Form GST EWB-02 consolidation, and validity extension.
ITC on Staff Welfare Tea Snacks and Uniform Expenses

Understand ITC rules on staff welfare, tea, coffee, snacks, uniforms, and PPE under Section 17(5)(b)(i), Section 16(1), and CBIC Circular 172/04/2022-GST.
E-invoice error 2278: duplicate IRN on cancelled document explained

Fix official NIC e-invoice error 2278 duplicate IRN on cancelled document. Learn why IRP blocks reused invoice numbers, Rule 48(4) hash rules, and remedies.
GSTR-9 Table 14: Differential Tax Paid in Cash with DRC-03

Declare differential tax payable and paid in GSTR-9 Table 14 from Table 10 and 11 amendments. Reconcile with Form GST DRC-03 cash payments and Section 50 interest.
ITC on fire fighting equipment and plant safety installation

ITC on fire fighting equipment and plant safety systems is eligible under Section 16(1) and Section 17. Read rules, worked examples, and accounting entries.
IMS action on amended invoices: how supplier GSTR-1A changes reset your GSTR-2B

Learn how supplier amendments in GSTR-1A reset recipient IMS actions. Follow the step-by-step workflow to recompute GSTR-2B before filing Form GSTR-3B.
RCM on renting of motor vehicle service to body corporate: rates, conditions, and ITC

Understand RCM on renting of passenger motor vehicles to a body corporate under GST. Learn when 5% RCM applies, Table 3.1(d) filing, and Section 17(5) ITC rules.
GST notice show cause reasoning procedure legal reply

Check statutory grounds under Section 73, 74 and 74A, verify limitation dates, and draft a structured legal reply without conceding time barred demands.
ITC reversal on goods sent for exhibition abroad not sold: GST rules and Circular 108

Understand GST rules and ITC treatment when goods sent for exhibition abroad are not sold. Learn Circular 108/27/2019-GST, Section 31(7), and refund steps.
E-way bill for equipment and machinery moving for site work

Generate an e-way bill for moving construction equipment, tools, and machinery for site work under Rule 55(1)(c) delivery challan without tax invoice or sale.
GSTR-2B reconciliation for renewable energy solar and wind developers

Reconcile GSTR-2B for solar and wind projects. Master Rule 42 reversals on exempt power, Section 17(5) foundation credit, and equipment matching.
ITC on club, health and fitness centre corporate memberships

Learn why corporate club, health, and fitness centre memberships are blocked ITC under Section 17(5)(b)(ii). See GSTR-3B Table 4(B)(1) reporting and ERP setups.
E-invoice error 2265: HSN code digit length mismatch and turnover rules

Resolve e-invoice error 2265 HSN code digit length mismatch under Notification 78/2020-Central Tax. Learn 6-digit rules, 8-digit export mandate, and ERP fixes.
GST notice form DRC-01C Part B reply format: reasons for difference

Draft your reply to Form GST DRC-01C Part B under Rule 88D for ITC differences. Review all 8 predefined dropdown reasons, 7-day deadlines, and sample templates.
ITC reversal on sale of used business vehicle: margin scheme versus Section 18(6)

Calculate GST on sale of used business vehicles under Notification 8/2018 margin scheme versus capital goods ITC reversal under Section 18(6) and Rule 44.
IMS recipient invoice acceptance risk when supplier fails to pay tax

Understand why accepting an invoice on IMS does not protect you under Section 16(2)(c). Learn Section 41 self-assessment clawbacks and Rule 37A reversal timelines.
GSTR 2B reconciliation for co working space operators

Reconcile landlord lease rent, CAM charges, pure agent utility bills, and seat allotment billing credits across multi-state co-working centers in Form GSTR-2B.
E-way bill detention under Section 129: bank guarantee and Form GST MOV-08

Secure provisional release of detained goods and truck under Section 129(1)(c) using Form GST MOV-08 bond and bank guarantee to prevent logistics demurrage.
E-way bill validity calculation for Over Dimensional Cargo under Rule 138

Calculate extended e-way bill validity periods of 20 km per day for Over Dimensional Cargo and multimodal ship transport under Rule 138(10).
E-way bill for goods sent for job work and Form GST ITC-04 reconciliation

Understand statutory e-way bill requirements for job work movements under Rule 138, track delivery challans, and reconcile with Form GST ITC-04 to avoid tax demands.
IMS reject action: supplier liability recovery workflow and adjustments

Understand the consequences when a recipient rejects invoices in IMS, impact on outward tax liability, and recovery workflows via GSTR-1A.
IMS pending invoices: supplier credit rating and GST impact

Analyze how pending actions in IMS affect supplier cash flows, vendor credit ratings under Section 149, and monthly rollover rules.
Mandatory ISD registration under Finance Act 2024: effective date, Section 20 rules, and cross-charge transition

Mandatory ISD registration under amended Section 20 takes effect 1 April 2025. Learn the Finance Act 2024 changes, RCM rules, and cross-charge transition.
GST circular 210 retrospective regularisation corporate guarantee

Understand GST on corporate guarantees under Rule 28(2), CBIC Circular 210/4/2024-GST, Circular 225, retrospective regularisation, and ITC valuation rules.
GST circular 218 taxability of services provided by director

Understand GST Circular 218 on director services, Entry 6 vs personal capacity supplies, Entry 5AA property rental RCM, cash ledger rules, and ITC reporting.
RCM on import of technology transfer IPR royalties

Understand GST RCM on import of technology transfer, patents, and software royalties under Section 5(3), place of supply, associated enterprises, and GSTR-3B.
RCM liability on director sitting fees vs executive director salary

Understand GST RCM liability on independent director sitting fees versus executive director salary under Circular 140, Section 9(3), Schedule III, and GSTR-3B.
RCM liability on security services when provided by LLP or partnership firm

Understand RCM liability on security personnel under Entry 14. Compare partnership firms vs LLPs under body corporate rules, SAC 9985 18% rates, GSTR-3B cash entries, and 2B matching.
ITC eligibility on employee term insurance and mandatory gratuity

Check ITC eligibility on employee term life insurance and mandatory gratuity schemes under Section 17(5)(b). Learn statutory rules and GSTR-3B filing steps.
ITC on promotional display racks, glow signs, and retail fixtures in FMCG modern trade

Learn rules for claiming ITC on promotional display racks, glow signs, and chillers in FMCG modern trade under Section 16(1) and Circular 92/11/2019-GST.
ITC on factory staff uniform, mandatory safety shoes, and personal protective equipment

Claim 100 percent ITC on factory staff uniforms, mandatory safety shoes, helmets, and PPE under Section 16(1), Section 17(5)(b), and Factories Act rules.
GSTR-2B reconciliation for mining and mineral exploration sector: compliance guide

Reconcile heavy earthmoving machinery leases, blasting contractor invoices, and statutory reverse charge royalty, DMF, and NMET payments.
GSTR-2B matching for oil, gas, and non-GST supplies: compliance guide

Reconcile GSTR-2B for oil, petroleum, and gas mixed supplies. Calculate Rule 42 and 43 reversals, handle non-GST turnover, and protect input tax credit.
Banking and NBFC 50 percent ITC rule: GSTR-2B guide

Operationalize the 50 percent ITC restriction under Section 17(4) and Rule 38. Learn GSTR-3B Table 4A vs 4B(1) reporting, branch cross-charges, and reconciliation.
Shipping line container detention in GSTR-2B: demurrage and THC reconciliation

Reconcile shipping line container detention, demurrage, and THC invoices in GSTR-2B. Master Circular 178/10/2022 taxability, Section 13(9), and credit notes.
GSTR-9C Table 12 reconciliation: reconciling ITC with audited financial statements

Reconcile input tax credit claimed in GSTR-9 against audited financial statements in GSTR-9C Table 12 and document valid discrepancy notes for Table 13.
GST notice ASMT 14 best judgment assessment defence

How to reply to Form GST ASMT 14 notice under Section 63, statutory defence for unregistered persons, Rule 100 procedure, and Section 62 non-filer rules.
GSTR-1 Table 9 and inward supplies auto-populated from 2B: rules, corrections, and reconciliation

Understand GSTR-1 Table 9 amendments, why inward supplies auto-populate in GSTR-2B rather than GSTR-1, and how to reconcile RCM supplies before filing.
ITC reversal under Section 17(5)(d) for building and civil structure expenses

Learn when ITC on civil structures is blocked under Section 17(5)(d), the plant foundation exception, Safari Retreats principles, and accounting rules.
E-invoice error 2194 total item value does not match

Resolve NIC e-invoice error 2194 when line-item total value fails mathematical validation against assessable value, tax heads, cess, and other charges.
GSTR 3B Table 5 exempt nil rated and non GST inward supplies

Report exempt, nil-rated, and non-GST inward purchases correctly in Table 5 with inter-state and intra-state breakups.
GSTR-9C Table 6 unreconciled turnover reasons audit format

Document reasons for unreconciled turnover differences between audited accounts and Form GSTR-9. Practical audit format and reporting under Rule 80(3).
ITC eligibility on employee uniforms and safety gear

Understand when GST paid on industrial safety equipment, helmets, protective wear, and company uniforms qualifies for input tax credit under statutory mandates.
RCM on recovery agent services for banking and financial institutions

Understand reverse charge liability on recovery agent fees under Entry 8 of Notification 13/2017, self-invoicing rules, and 50% ITC restrictions under Section 17(4).
ITC eligibility on cold storage infrastructure agricultural produce

Distinguish eligible plant and machinery cooling equipment from ineligible civil building works under Section 17(5) for cold storage facilities.
E-invoice generation for supplies to SEZ units

Understand the rules, IRN requirements, and differences between SEZWP and SEZWOP supply types on the IRP.
GST refund excess balance in electronic cash ledger RFD-01

Learn how to file Form GST RFD-01 on the GST portal to claim a refund of surplus unutilized cash balance without officer scrutiny or CA certificates.
RCM on direct selling agents (DSA) services to banking entities

Understand reverse charge liability on direct selling agent commissions paid by banks and NBFCs, including supplier constitution rules and self-invoicing compliance.
ITC eligibility on warehouse racking systems plant and machinery

Determine when industrial storage racks qualify as plant and machinery under Section 17(5) and how to claim input tax credit without notice risk.
GSTR 1 Table 12 HSN summary inward rules

Understand outward versus inward HSN summary rules in Table 12, mandatory 4-digit and 6-digit thresholds, and how to reconcile quantity units.
GSTR-9 Table 15: particulars of demands and refunds reporting

Learn how to report confirmed demands, taxes paid, and pending refund claims across sub-tables 15A to 15G in Form GSTR-9.
E-Way Bill Detention Order in Form GST MOV-06: Procedure and Release

Understand physical transit inspection timelines under Rule 138C, detention orders in Form GST MOV-06 under Section 129, and options for vehicle release.
E-invoice signature verification and digital signature error fix

Troubleshoot IRP authentication errors, 6-hour token expiry, error 2147, and Rule 46 digital signature rules for e-invoicing.
GSTR 3B Table 11 adjustments for credit debit notes quarterly

Understand how credit and debit notes affect GSTR-3B reporting, why downward adjustments appear in Form GSTR-9 Table 11, and how monthly versus quarterly QRMP filers report tax.
GSTR 1 Table 6 details of recipients B2B invoice reporting

Report outward zero rated and deemed export invoices correctly in Form GSTR-1 to pass eligible ITC to your buyer GSTR-2B without mismatch notices.
GSTR 1 Table 9 summary inward supplies recipient wise

Learn how supplier amendments in GSTR-1 Table 9 flow into your recipient GSTR-2B inward supplies under Table B2BA and how to reconcile invoice differences.
How to fix e-invoice error 400 invalid JSON body

Resolve HTTP error 400 invalid JSON errors during e-invoice generation by fixing unescaped characters, field length violations, and schema mismatches.
GST input services definition schedule iii section 2

Understand the statutory definition of input services under Section 2(60), Schedule III exclusions, Rule 33 pure agent rules, and ITC eligibility.
GST portal user role admin preparer operator permissions

Understand multi-user GST portal roles, primary authorized signatory rights, and non-core registration amendment rules.
RCM on job work receipt from unregistered person

Determine reverse charge liability on job work receipts from unregistered persons under Section 9(4), Rule 47A self-invoicing rules, and Form GST ITC-04 compliance.
GSTR 9 Table 4C capital goods ITC reconciliation books

Reconcile capital goods ITC between GSTR-3B Table 4, Form GSTR-9, and books of accounts with Section 16(3) depreciation and Rule 43 adjustments.
GST advance tax refund form rfd 01 interest calculation

File Form RFD-01 for GST advance tax refunds, calculate Section 56 delayed interest at 6 percent per annum, and protect cash ledger payouts through GSTR-2B matching.
GSTR-9C Table 5 ITC availed books reconciliation

Step-by-step formula to reconcile books turnover and input tax credit in GSTR-9C Table 5 and Table 12 against GSTR-3B Table 4A under Section 44 and Rule 80.
GSTR 9C Table 15 other liabilities and assets reconciliation

Complete Form GSTR-9C Table 15 reconciliation for other liabilities and capitalized assets, draft discrepancy notes, and compute interest on short payments.
GSTR 2A Static vs GSTR 2B Dynamic Difference Explained

Understand why GSTR-2A updates dynamically while GSTR-2B remains static, and why GSTR-2B is the mandatory statutory basis for claiming ITC in GSTR-3B.
E-way bill Part A error supplier GSTIN invalid fix

Resolve supplier GSTIN validation and Rule 138E blocking errors on the e-way bill portal before outward dispatches move.
GSTR 3B Table 1 monthly vs quarterly QRMP scheme filing

Compare Table 3.1 liability reporting in monthly GSTR-3B versus quarterly QRMP filing, understand summary ITC claims, and avoid reconciliation errors.
GSTR-1 Table 7 B2CS summary reporting

Report B2C Small outward supplies by state and tax rate, and verify why B2CS sales never generate recipient GSTR-2B tax credit.
GSTR 2B Table 4C input tax credit mismatch resolution

Resolve net ITC discrepancies between your purchase ledger and GSTR-2B before filing Form GSTR-3B to prevent automated Rule 88D DRC-01C notices.
E-Invoice portal network error resolution workaround

Resolve e-invoice portal network timeouts during peak generation hours using retry logic and error 2150 duplicate checks without creating duplicate tax liability.
GSTR-9C Table 4 reconciliation: net tax payable

Reconcile net tax payable in GSTR-9C Table 4 and GSTR-9 against GSTR-3B annual liability to identify shortfalls and pay differential tax.
GST due dates November 2026: calendar and statutory cut-offs

Return filing dates for October 2026 and the 30 November 2026 statutory cut-off for prior year ITC claims, credit notes, and amendments.
GSTR 1 due date november 2026: filing dates and FY 2025-26 cut-off

Know the 11 November GSTR-1 and 13 November IFF due dates, along with the 30 November deadline to amend invoices and issue credit notes for FY 2025-26.
GSTR 2B Generation Date November 2026

Learn the exact 14 November 2026 GSTR-2B generation timeline, cut-off rules for supplier filings, and IMS deemed acceptance windows.
ITC Claim Last Date for FY 2025-26

Know the statutory 30 November cutoff under Section 16(4), credit note limits, GSTR-1 amendment rules, and worked examples for March invoices.
Import ITC in GSTR-2B: bill of entry matching

Match customs bill of entry records in the GSTR-2B IMPG table, track reference dates, and resolve missing import credit.
Supplier filed GSTR-1 late: which month ITC?

Understand the GSTR-2B cut-off rule, when late supplier invoices land in your statement, and how Section 16(4) time limits apply.
Wrong tax charged: IGST instead of CGST and SGST

Understand why buyers cannot claim ITC under the wrong head, how credit notes and fresh invoices correct the error, and how suppliers claim refunds under Section 77 and Section 19.
Supplier GST cancelled retrospectively ITC

Understand your rights under Section 29(2) and Section 16(2) when a supplier registration is cancelled retrospectively, and prepare the evidence needed to protect your input tax credit.
IMS accepted wrong invoice after GSTR 3B filed

What to do when an invoice was mistakenly accepted in IMS and GSTR-3B is already filed, including Table 4(B)(2) reversal and supplier GSTR-1A amendment.
IMS kya hai GST: Accept, reject aur pending rules

Kirana store example ke saath seekhein kaise supplier invoices ko Accept, Reject ya Pending mark karke eligible ITC claim karein.
Customer says invoice not showing in GSTR-2B

A supplier checklist to diagnose cut-off timing, B2B versus B2C table misclassification, GSTIN errors, and how to fix missing invoices using Form GSTR-1A.
How to check supplier GST return filing status

Check whether a supplier has filed GSTR-1 and GSTR-3B using the public portal search, interpret filing statuses, and protect your input tax credit.
ITC on invoice received in next financial year

Learn how to handle invoices crossing year-end cutoffs, including Section 16(2)(b) receipt rules, 16(4) deadlines, and reporting in GSTR-9 Table 8C and 13.
GSTR 3B Table 3 Tax Liability on Inward Supplies RCM

Declare reverse charge liability in Table 3.1(d), pay in cash, and claim matching input tax credit in Table 4(A)(3).
E-way bill cancellation before movement started procedure

Step-by-step procedure to cancel an e-way bill within 24 hours under Rule 138(9) before goods movement begins, common errors, and practical worked example.
GST annual composition scheme turnover threshold 2026 revised

Understand the composition turnover threshold limits in 2026, immediate compliance steps when crossing the ceiling, and how to claim input stock credit via Form GST ITC-01.
E-way bill portal downtime fallback procedure

Follow statutory fallback steps when the e-way bill portal or IRP is down, from manual registers to multi-portal routing and regularization.
GSTR 3B Table 4A ITC avail cross reference with 2B data

Learn how to cross-reference GSTR-3B Table 4A against GSTR-2B data, reconcile purchase register variances, and handle Rule 88D DRC-01C mismatch notices.
E-invoice JSON schema validation error fix: common cases

Fix e-invoice JSON schema validation errors during IRN generation including field type mismatches, format issues, and recipient state code alignment.
GST portal grievance redressal and GSTN helpdesk process

How to lodge complaints on the GST self-service portal, track ticket status, and resolve filing or payment glitches.
E-way bill RFID tracking toll plaza errors

Fix e-way bill RFID tracking errors at toll plazas under Rule 138A and Rule 138B, reconcile FASTag logs, and protect shipments from Section 129 penalties.
GSTR 1 kaise bhare: step by step guide

GST portal par B2B, B2C Large, B2C Small, HSN Table 12 portal entry aur nil return online file karne ka tarika dekhein.
GSTR 1 JSON from Tally Prime: export and upload guide

Export clean GSTR-1 JSON payloads from Tally Prime, clear uncertain transaction exceptions, and upload to the GST portal without schema errors.
How to revise GSTR-3B: correct errors in filed GST returns

Learn how to rectify mistakes in filed GSTR-3B returns via subsequent tax periods or Form GST DRC-03 under Section 39(9).
PMT 09 transfer cash ledger guide: head reallocation and rules

Learn how to file Form GST PMT-09 to transfer cash ledger balances across major and minor heads or distinct persons under Rule 87(13) and Rule 87(14).
PMT-06 challan in QRMP: monthly payment and rules

Deposit monthly GST using Form GST PMT-06 by the 25th under fixed sum or self-assessment methods, avoiding Section 50 interest.
Can RCM be paid through ITC? Why cash is mandatory

Learn why Section 49(4) prohibits paying reverse charge liability using input tax credit and how to claim that cash back as ITC in the same month.
GSTR 3B auto populated not matching GSTR 1

Understand why Table 3.1 liability differs from GSTR-1, how credit notes and GSTR-1A impact figures, and how Rule 88C applies.
Rule 86A credit ledger blocked: grounds, one-year limit, and unblocking

Understand the 4 legal grounds for debit freeze under Rule 86A, the statutory 1-year expiry limit, and the exact steps to submit representations and unblock your ledger.
GSTR 3B reconciliation with books: step-by-step guide

Reconcile outward tax, ITC, and ledger balances against filed GSTR-3B figures to avoid DRC-01B and DRC-01C notices.
GSTR 3B kya hai: Tables, due date aur 2B auto-population

GSTR-3B ke mukhya tables, due dates aur GSTR-2B se ITC auto-population ke practical niyam Hinglish me samjhein.
Excess ITC claimed in GSTR-3B: how to reverse and when interest applies

Learn how to reverse excess ITC in Table 4(B) or Form DRC-03, and calculate interest under Section 50(3) only when the credit was utilised.
Who must file GSTR-9: 2 crore exemption rules

Determine whether your business needs to file Form GSTR-9 under the ₹2 crore threshold, composition exclusions, QRMP rules, and nil return requirements.
GSTR 9 late fee: rates, turnover caps, and example

Understand daily late fee rates under Section 47(2), turnover caps, and worked calculations for delayed annual returns.
Who needs to file GSTR 9C

Know who must file Form GSTR-9C under the 5 crore aggregate turnover limit and how self-certification applies under Rule 80(3).
GSTR 9 cannot be revised: what to do after filing mistakes

Understand why filed annual returns cannot be changed, how to discharge additional tax via Form DRC-03 in cash, and how to prevent scrutiny notices.
GSTR 9 checklist 2025-26: 12 pre-filing checks

A practical 12-point reconciliation checklist covering Table 6A, Table 8D differences, and Form DRC-03 before filing Form GSTR-9 by 31 December 2026.
ITC on Air Tickets: Economy, Business Class, and 2B Rules

Learn how to claim GST on business flights, economy versus business class rates, and how to verify airline invoices in GSTR-2B.
ITC on invoice without IRN: validity and risks

Understand Rule 48(5) restrictions, Section 16(2) compliance risks, and how to request a regularized e-invoice from your vendor.
Letter to supplier for GST mismatch: 4 practical templates

Copy ready templates to notify vendors about missing invoices, wrong GSTINs, or incorrect tax heads, plus a formal payment hold notice.
Supplier in QRMP invoice not in 2B: why it happens and when you can claim ITC

Understand how the Invoice Furnishing Facility affects GSTR-2B timing, why QRMP supplier invoices miss monthly returns, and how to schedule your ITC claims without notice risk.
GSTR-1 nil return SMS filing format and rules

File a nil GSTR-1 by sending an SMS to 14409 under Rule 67A. Check the two-step verification format, strict eligibility conditions, and what blocks SMS filing.
Wrong GSTIN in GSTR-1: how to correct

Learn how to amend an incorrect buyer GSTIN in Table 9A or Form GSTR-1A, fix recipient credit in GSTR-2B, and meet the Section 37(3) deadline.
GSTR 3B not allowed GSTR 1 not filed

Understand the statutory sequential filing rules under Section 39(10) and Rule 59(6), late fee calculations, and steps to unblock GSTR-3B.
GST return cannot be filed after 3 years

Understand the statutory three-year bar on filing GSTR-1 and GSTR-3B under Section 37(5) and Section 39(11), and how it affects sequential return filing.
RCM on foreign software subscriptions and SaaS under GST

Learn when foreign software subscriptions attract reverse charge under Section 5(3) of the IGST Act, how OIDAR differs for business recipients, and how to pay in cash and claim ITC in GSTR-3B.
GSTR 3A notice for non-filers: 15-day deadline and risks

Understand Form GSTR-3A issued under Section 46, your 15-day response window, and how to avoid best judgment assessment under Section 62.
Form GST REG-31 suspension notice: causes, reply, and automatic revocation

Learn why registration is suspended under Rule 21A, how to reply within 30 days, and how automatic revocation works after compliance.
DRC 06 reply to GST show cause notice

File a statutory reply under Rule 142(4) to contest tax demands, upload supporting reconciliation exhibits, and request a personal hearing under Section 75(4).
How to check GST notice on portal

Find where show cause and scrutiny notices sit across portal menus, download official PDF orders, and submit your online reply.
E invoice error codes list

A reference guide to frequent IRP rejection codes like 2150, 2278, 2265, and 3029 with exact causes and fixes.
E-invoice 30 days reporting limit: who is covered and what happens after 30 days

Understand the 30-day IRP restriction for taxpayers above 100 crore turnover, error code 2305, and why ungenerated IRNs block buyer ITC.
How to amend e invoice after IRN generation

Learn why e-invoices cannot be modified on the IRP, how to cancel within 24 hours, and how to correct entries via credit notes or Form GSTR-1.
E-way bill limit state wise: intra-state rules

State-wise threshold limits for intra-state movement of goods, Rule 138(14) exemptions, and how to calculate consignment value.
E-way bill 180-day document rule and 360-day extension cap

Understand the portal restriction blocking e-way bill generation for documents older than 180 days and how to manage the 360-day overall validity extension cap.
RCM Entry in Tally Prime: Purchase, Tax and ITC

Record reverse charge mechanism entries in Tally Prime, raise tax liability via stat adjustments, and claim eligible ITC in Form GSTR-3B.
How to export purchase register from Tally Prime to Excel

Learn step-by-step how to export your Tally Prime purchase register to Excel using F8 Columnar view with all required GST columns for GSTR-2B matching.
GSTR 2B kab generate hota hai: date and rules

GSTR-2B generation ki 14 tarikh cutoff, QRMP quarterly calendar, aur IMS action rules ka step-by-step guidance.
Supplier ne GSTR 1 file nahi kiya to kya kare

Agar supplier ne GSTR 1 file nahi kiya to ITC claim hold karein aur Section 16(2)(aa) ke tahat DRC-01C notice risk se bachein.
QRMP scheme opt in last date: Rule 61A windows and buyer credit guide

Check the quarterly opt-in and opt-out cutoff dates under Rule 61A, 5 crore turnover conditions, and how supplier filing impacts buyer GSTR-2B credit timing.
GSTR-3B due date 22 or 24 state list under QRMP scheme

Check whether your state falls under the 22nd or 24th GSTR-3B quarterly deadline, how multi-state branches handle filing, and the exact late fee rules.
SEZ supplies in GSTR-2B: SEZWP vs SEZWOP and ITC matching

Understand how SEZ inward supplies appear across SEZWP, SEZWOP, and ICEGATE bill of entry tables in Form GSTR-2B, plus ITC claim rules for Form GSTR-3B.
ITC not available place of supply GSTR 2B explained

Understand why out-of-state hotel and event invoices are marked ineligible in GSTR-2B, statutory place of supply rules, and how to report Table 4(D)(2) in GSTR-3B.
Which invoices are not in IMS?

Understand why reverse charge supplies, import bills of entry, and ISD credits bypass the IMS dashboard and route directly to GSTR-2B or GSTR-3B.
IMS partial ITC invoice: accept or keep pending?

Learn why invoices with partial Section 17(5) blocked credit must be accepted in full on IMS and reversed in GSTR-3B Table 4(B)(1).
IMS workflow for CA firms with multiple clients

A structured compliance calendar and sign-off protocol for tax firms handling 50 or more GSTINs under the Invoice Management System.
How to claim TDS and TCS credit received on GST portal

A practical walkthrough for accepting GSTR-7 and GSTR-8 deductions on the portal to credit your electronic cash ledger under Rule 87.
ITC on Car Repair and Insurance Under GST Section 17(5)(ab)

Understand when GST on motor vehicle insurance, servicing, and repairs is blocked, review statutory exceptions, and see how to reverse blocked credits in Form GSTR-3B.
ITC on Google Ads and Facebook Ads

Learn how to claim input tax credit on Google and Meta advertising, manage domestic versus overseas billing entities, and handle reverse charge compliances.
ITC on goods lost stolen destroyed

Understand Section 17(5)(h) blocked credit rules, reporting reversals in GSTR-3B Table 4(B)(1), and accounting for insurance claims.
ITC reversal on cancellation of registration

Calculate Section 29(5) reversal on closing inputs and capital goods under Rule 44, and report the liability in final return Form GSTR-10.
ITC on bank charges: rules, 2B matching and statements

Understand Rule 54(2) banking invoice relaxations, avoid place of supply traps, and match bank fee credits in GSTR-2B before filing GSTR-3B.
ITC on Diwali gifts to employees

Understand when input tax credit is blocked under Section 17(5)(h) and how the Rs 50,000 threshold under Schedule I applies to festive employee gifts.
RCM on rent of commercial property unregistered landlord

Understand reverse charge on commercial property leased from unregistered landlords under Entry 5AB, cash ledger rules, self-invoicing, and ITC.
RCM self invoice: Rule 47A, format, and payment voucher

Understand the 30-day self-invoicing deadline under Rule 47A, required invoice particulars, payment vouchers under Section 31(3)(g), and how to document ITC claims.
GST return due date Hindi calendar aur late fee rules

Har mahine ki 11, 13, 14, 20, 22 ya 24 aur 25 tareekh ki GST return calendar list, cut-off timings aur late fee rules Hinglish me samjhein.
GSTR 2B reconciliation in Power Query

Build an Excel Power Query model to reconcile GSTR-2B against your purchase register, clean invoice keys, and catch missing ITC before filing GSTR-3B.
GSTR 2B B2BA Amended Invoices: Table Reconciliation and ITC

Learn how B2BA amendments modify eligible ITC, how to reconcile original versus amended rows, and how to take IMS actions.
GSTR 2B reconciliation for traders

Follow up with suppliers systematically, match ERP invoice prefixes, and apply Section 170 round-off rules to reconcile GSTR-2B without losing ITC.
GSTR 2B Reconciliation for FMCG Distributors

How FMCG distributors separate financial scheme credit notes from GST credit notes in GSTR-2B to protect ITC.
GSTR 2B reconciliation pharma distributor guide

How pharmaceutical distributors reconcile expiry returns, manufacturer credit notes, and input tax credit reversals under Circular 72/46/2018-GST.
GSTR 2B reconciliation for automobile dealers

How auto dealerships reconcile demo vehicle ITC, OEM credit notes, workshop spare parts, and warranty claims against GSTR-2B.
GSTR 2B reconciliation for hotels: room tariff and ITC rules

Reconcile hospitality inward supplies against GSTR-2B, handle room tariff tax rules, and filter blocked food and beverage credits under Section 17(5).
GSTR-2B reconciliation for government contractors: TDS credit and ITC

Reconcile works contract ITC in GSTR-2B, accept Section 51 GST TDS in GSTR-7 returns to credit your cash ledger, and handle delayed department payments.
ITC on stock after new GST registration

How to claim opening stock credit under Section 18(1)(a) via Form GST ITC-01, handle your first GSTR-2B, and file GSTR-3B.
Merchant exporter 0.1 GST ITC rules and refund

Conditions for procuring goods at 0.1%, GSTR-2B matching requirements, and claiming unutilised ITC refund under Rule 89(4B) in Form GST RFD-01.
GSTR 2 Filing Date: Why GSTR-2 and GSTR-3 Were Suspended

Form GSTR-2 and Form GSTR-3 were suspended and replaced by GSTR-2B and GSTR-3B under Section 38 and Section 39.
Documents required for claiming itc

Check the 5 valid tax documents under Rule 36, essential particulars, and why GSTR-2B matching is mandatory.
ITC reconciliation for audit: complete working paper guide

Prepare an annual ITC tie-out schedule reconciling book ledgers, monthly GSTR-3B filings, and Form GSTR-9 Table 8 with sample audit working papers.
GST reconciliation report format for clients

Structure executive summaries, mismatch buckets, vendor action lists, and sign-off sheets for client GSTR-3B filings.
Probable Match in GST Reconciliation: Meaning and Rules

Learn what exact, probable, and partial match labels mean in GST reconciliation and how to handle mismatches safely before filing.

Have both files? Match your purchase register against GSTR-2B in your browser — free, no signup, nothing uploaded.

Open the tool

Why invoices get stuck in IMS Pending, and what it costs you in blocked ITC

How to Reconcile GSTR-2B with Zoho Books in 2 Minutes (Without API Access)

The 6-Day GST Crunch: How to Reconcile GSTR-2B and Catch Mismatches Between the 14th and 20th

How to Reconcile GSTR-2B in Excel Without Tally or Complex VLOOKUPs

Why Your Invoices Don't Match in GSTR-2B: Handling Leading Zeros, Slashes, and Special Characters

Is Your Client Data Safe? Why You Should Never Upload Purchase Registers to Cloud GST Tools

Busy ERP to GSTR-2B Reconciliation: Step-by-Step Guide

What to Do When a Supplier Hasn't Filed GSTR-1: Recovering Blocked ITC and Following Up

Can Credit Notes Be Kept "Pending" in IMS? What the Rules Actually Say

Zomato & Swiggy GST Reconciliation: Matching Restaurant Commission Invoices with GSTR-2B

GST Reconciliation for Manufacturing Companies: Multi-Plant, RCM & Raw Material ITC

GSTR-2A vs GSTR-2B: Which One Should You Reconcile for Input Tax Credit?

How to Reconcile GSTR-2B in Tally Prime Using Excel Export (Step-by-Step)

IMS Action Decision Tree: When to Accept, Reject, or Mark Invoices Pending

How to Reply to Form DRC-01C: GST Notice for GSTR-2B vs GSTR-3B ITC Mismatch

How to Handle Round-Off and Paise Differences in GSTR-2B Reconciliation

Section 16(4) ITC Time Limit: Deadlines, 30th November Cutoff & Reconciling Backlog

Marg ERP Purchase Register Export & GSTR-2B Reconciliation Guide

RCM Invoices in GSTR-2B: Table 4(A)(3) Reconciliation & Reverse Charge Liabilities

Amended Invoices in GSTR-2B: Handling Table 9 Amendments, GSTR-1A & IMS Actions

Multi-GSTIN Branch Transfer Reconciliation: Cross-Charge, ISD & Inward Credit

Vendor Not Filing GST: Payment Hold SOP, Legal Clauses & Recovery Playbook

GST Reconciliation for CA Firms: Why Client-Side Privacy Matters for Professional Practice

What Is GSTR-2B? Meaning, Importance and Complete Guide

GSTR-2B vs GSTR-2A: Key Differences Explained

GSTR-2B vs GSTR-3B: What Is the Difference?

How to Download GSTR-2B from the GST Portal

How to Download GSTR-2B for the Full Financial Year

How to Download GSTR-2B in PDF Format: Portal Steps & Limitations

How to Download GSTR-2B in Excel Format: Step-by-Step Portal Guide & Tab Structure

GSTR-2B Download: Complete Step-by-Step Guide (All Formats & Error Fixes)

How to Recompute GSTR-2B: IMS Integration, Portal Timing & Statutory Rules

GSTR-2B Freeze Date: Meaning, Statutory Importance & Monthly Cutoff Rules

GSTR-2B Reconciliation: Complete Guide to ITC Matching

How Does GSTR-2B Reconciliation Work?

GSTR-2B Reconciliation in Tally Prime: Step-by-Step Guide

How to Import GSTR-2B into Tally Prime

GSTR-2B to Tally: How to import and match data

How to import GSTR-2B JSON file into Tally

How to convert a GSTR-2B JSON file to Excel

Should I use an online JSON-to-Excel converter for GSTR-2B?

What kinds of GSTR-2B reconciliation software exist, and which fits me?

What should I check before trusting a free GSTR-2B reconciliation tool?

How does an automated GSTR-2B matching tool decide that two invoices match?

Is Excel VLOOKUP good enough for GSTR-2B, or do you need a tool?

How do you match your purchase register with GSTR-2B, invoice by invoice?

Where exactly are my GSTR-2B mismatches?

What must an invoice satisfy before you claim its ITC?

What goes wrong in GSTR-2B reconciliation, and how do you fix each error?

An invoice is in my books but not in GSTR-2B: what now?

The same invoice appears twice in reconciliation: how do you spot and fix it?

How GSTR-2B decides the ITC you can claim in GSTR-3B

GSTR-2B reconciliation for accountants with 20-50 clients

GSTR-2B for small businesses: a beginner's monthly guide

GSTR-2B in Hindi: Meaning, download and reconciliation guide

GSTR-2B generation date and related due dates explained

GSTR-2B frequently asked questions

Why does my GSTR-2B total not match my purchase register?

How to reconcile GSTR-2B with your accounting software

How do I reconcile GSTR-2B for several GSTINs?

GSTR-2B reconciliation for large businesses

GSTR-2B reconciliation for CA and accounting firms

How accountants can automate GSTR-2B reconciliation

GSTR-2B vendor wise reconciliation guide

How to handle GSTIN mismatches in GSTR-2B

GSTR-2B tax amount mismatch: why the tax differs and how to fix it

GSTR-2B credit note reconciliation: matching CDNR to books

GSTR-2B not generated or not showing: what to check and what to do

How to use a GSTR-2B reconciliation tool

Invoices in GSTR-2B but not in my books: how to investigate them

GSTR-2B reconciliation in Excel: a free template and how to use it

Input tax credit (ITC) under GST: meaning, conditions and how GSTR-2B decides it

Blocked credit under GST: section 17(5) list with examples

Eligible vs ineligible input tax credit

GSTR-3B meaning and format: what each table holds and how GSTR-2B feeds it

GSTR-1 vs GSTR-3B: what is the difference and what a mismatch means

ITC ???? ??? ????? ????? ??????? ?? ????, ?????? ?? GSTR-2B ?? ??????

How to download GSTR-3B from the GST portal: filed, draft and system generated copies

GSTR-3B Excel format: the tables and a working sheet layout for preparing it from GSTR-2B and books

ITC on capital goods under GST: what you can claim and what cuts it