GST e-invoicing is mandatory for businesses with turnover above Rs.5 crore. Learn about the Invoice Registration Portal (IRP), IRN generation, QR code requirements, and integration with accounting software.

TaxClue Team

13 May

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GST

GST Audit and Assessment: Types, Process and Adjudication Under CGST Act

GST audits under Sections 65-66 and assessment proceedings under Sections 73-74 are the enforcement mechanisms of the GST law. Learn about departmental audits, scrutiny, best judgment assessment, and SCN process.

GST on Real Estate: Tax on Under-Construction Flats, REITs and Joint Development

GST on real estate applies to under-construction flats: 5% (regular residential) and 1% (affordable housing). Completed/ready-to-register properties have no GST. Learn about GST in JDA, REITs, and commercial property.

Reverse Charge Mechanism Under GST: Services, Goods and Compliance

Under GST Reverse Charge Mechanism (RCM), the recipient (not the supplier) pays GST. Learn the list of services under Section 9(3), RCM on imports, GTA, legal services, and compliance requirements.

LLP Registration: FiLLiP Form, Compliance Calendar and Annual Filing Requirements

LLP registration is done via the FiLLiP web form on the MCA portal. Post-registration, LLPs must file annual return (Form 11) and statement of accounts (Form 8) with ROC within prescribed due dates.

HRA Exemption Calculation Under Section 10(13A): Rules, Limits and Rent Receipts

House Rent Allowance (HRA) exemption under Section 10(13A) of ITA 2025 is the minimum of three amounts: actual HRA, 50%/40% of salary, or rent paid minus 10% of salary. Learn the formula, conditions, and documentation.

Section 54 and 54F Capital Gains Exemption on Sale of Property and Reinvestment

Sections 54 and 54F of ITA 2025 exempt long-term capital gains from property sale if reinvested in a new residential house. Learn eligibility, time limits, CGAS, and Section 54EC bonds as alternatives.

SEBI LODR Compliance for Listed Companies: Quarterly and Annual Obligations

Guide to SEBI LODR (Listing Obligations and Disclosure Requirements) Regulations 2015 compliance for listed companies. Covers quarterly filings, related party disclosures, corporate governance report, and penalties.

Share Capital: Types, Issue Procedures and Buyback Under Companies Act 2013

Guide to share capital under Companies Act 2013. Covers equity, preference shares, rights issue, bonus issue, private placement (Section 42), buy-back (Section 68-70), and SEBI ICDR for listed.