GST
Articles & Guides
Expert insights on GST from practising Chartered Accountants — plain language, actionable advice.
Section 18 CGST — ITC in Special Circumstances (New Registration, Composition Switch, Merger)
Section 18 ITC special. Complete guide under GST law. Updated March 2026.
Sections 49-53 CGST — Payment, Electronic Ledgers (Cash, Credit, Liability)
Section 49 payment. Complete guide under GST law. Updated March 2026.
Sections 59-64 CGST — Assessment (Self, Provisional, Summary, Best Judgment)
GST assessment. Complete guide under GST law. Updated March 2026.
Sections 67-72 CGST — Inspection, Search, Seizure, and Detention of Goods
GST search seizure. Complete guide under GST law. Updated March 2026.
Section 17 CGST Act — Blocked ITC (The Complete List of Credits You Cannot Claim)
Section 17 blocked ITC. Complete guide under GST law. Updated March 2026.
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
Sections 31-34 CGST — Tax Invoice, Credit Note, Debit Note, and E-Invoice
tax invoice GST. Complete guide under GST law. Updated March 2026.
Sections 37-39 CGST — GSTR-1 (Outward Supply) and GSTR-3B (Summary Return)
GSTR-1. Complete guide under GST law. Updated March 2026.
Section 44 CGST — GSTR-9 Annual Return and GSTR-9C Reconciliation Statement
GSTR-9 annual return. Complete guide under GST law. Updated March 2026.
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