“E-Invoice” in GST
Section 155 of CGST Act 2017 — Burden of Proof
Section 155 of the CGST Act places the burden of proving eligibility of input tax credit on the person who claims it, not on the department.
GST Penalty Guide — Every Fine, How to Avoid It
Every GST penalty, interest rate, and section reference for 2026–27. Late return filing, ITC fraud, non-registration, e-invoicing violations, and more — with exact section numbers.
GST Invoice: Format, Mandatory Fields, Rules & How to Create (2025-26)
Complete guide to GST invoice for FY 2025-26. Mandatory fields in a GST tax invoice, invoice format, time limit to issue, e-invoicing applicability, Bill of Supply for exempt goods, and free GST invoice formats.
GST Portal (gst.gov.in) Complete How-To Guide
Step-by-step guides for GST registration, GSTR-1 & GSTR-3B filing, e-invoice generation, e-way bill, ITC reconciliation, and refund application.
Rule 46: Every Particular a Tax Invoice Must Carry
Nineteen clauses, four provisos and two conditional entries. Missing some of them is fatal to the recipient's credit; missing others is not — and Rule 36(2) says which.
ITC Denied for a Supplier's Default: The Bona Fide Purchaser Rulings
Section 16(2)(c) says credit is available only if the tax has actually been paid to the Government — and the buyer has no way of making that happen. Two rulings, one from the Supreme Court, address who bears that risk.
GST E-Invoice: Mandatory Thresholds, Generation Process and IRN
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.
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 1-2 CGST Act 2017 — Definitions (130+ Key Terms Explained)
CGST Act Section 2 definitions. Complete guide under GST law. Updated March 2026.
Section 158 of CGST Act 2017 — Disclosure of Information by a Public Servant
Section 158 of the CGST Act keeps taxpayer particulars in statements, returns and accounts confidential and lists the limited exceptions where disclosure is permitted.
Rule 48(5): An Invoice Without an IRN Is Not an Invoice
Not a defective invoice — no invoice at all. Which means the supply is undocumented, the recipient's credit fails at section 16(2)(a), and the e-way bill has no basis.
Rule 36: Which Documents Actually Support a Credit Claim
Five documents, one minimum-particulars relaxation, and a rule that makes an invoice without an IRN not an invoice at all.
Invoice Numbering: Sixteen Characters and Two Symbols
The rule is short and the systems break it constantly — spaces, hashes, restarts mid-year, and duplicate numbers across locations that fail IRN generation.
Section 129: Detention, Penalty and Release
Since 2022 it is a penalty-only provision — 200% of tax if the owner comes forward, 50% of value if not — with seven days for the notice and seven for the order.
Section 145 of CGST Act 2017 — Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
Section 145 makes microfilms, facsimile copies and computer printouts of records admissible as documents and as evidence in GST proceedings, subject to prescribed conditions on how the copies and printouts were produced.
RCM Goods Entries 5 to 7: Lottery, Government Scrap and Priority Sector Lending Certificates
These three entries have nothing in common commercially. They have everything in common analytically: each of them only works because a classification question was settled first — is a lottery ticket goods, is a government department a taxable person, is a PSLC a security?
The Rule 46(s) Declaration: Proving E-Invoicing Does Not Apply
A supplier above the threshold that does not generate an IRN must say why on the face of the invoice. Missing it puts the recipient's credit into doubt for no reason.
GST 2.0 Transition Checklist: The Twelve Things to Close Out
Masters, stock, contracts, credit ledgers, refund claims and disclosures. A practical close-out list for the 22 September 2025 rate change, still worth running today.
Section 85: Buying a Business and Inheriting Its GST
Transferee and transferor are jointly and severally liable for everything due up to the transfer — including amounts determined years afterwards.
Section 146 of CGST Act 2017 — Common Goods and Services Tax Electronic Portal
Section 146 empowers the Government to notify a Common GST Electronic Portal (the GSTN portal) for registration, payment of tax, furnishing of returns, computation and settlement of IGST, generation of e-way bills, e-invoicing and other prescribed functions.
HSN Digits: Four, Six or Eight, and Who Decides
Turnover decides the digit count for most supplies. But a separate list requires eight digits from everyone, whatever their size — and that list is easy to miss.
Mixed Supply and the Single Price: Where Bundling Is a Choice
A mixed supply attracts the highest rate in the bundle — but only if there is a single price. Change the pricing and you change the classification. That is legitimate.
Identifying the Principal Supply in a Composite Supply
Section 8(a) applies the principal supply's rate to everything. Which is why the harder question is not whether a bundle is composite, but which element leads it.
The "Naturally Bundled" Test: How to Actually Apply It
Composite supply turns on whether elements are naturally bundled in the ordinary course of business. The indicators, the traps, and why your own practice decides it.