“E-Way Bill” 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.
Section 46 of CGST Act 2017 — Notice to Return Defaulters
Section 46 of the CGST Act empowers the proper officer to issue a notice in Form GSTR-3A to a registered person who fails to furnish a return, requiring the return to be filed within 15 days.
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 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 45 and Rule 55: The Job Work Delivery Challan
The delivery challan is what allows goods worth crores to move without an invoice and without tax. It is also the only document tying those goods back to their owner — which is why the rules about who may issue it, who may endorse it, and when a fresh one is needed are unusually precise.
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.
How to Add an Additional Place of Business in GST
How to add an additional place of business (APOB) to a GST registration through a core-field amendment in Form REG-14, the documents needed and processing timeline.
Section 107: The First Appeal and the Pre-Deposit
Three months, one month more on sufficient cause, and a pre-deposit that changed twice in 2024 and 2025 — the cap and the penalty-only rule are both new.
Section 10(1)(b): Bill-to Ship-to and the Third Person
A deeming provision that moves the place of supply to the third person's principal place of business — and a matching deemed receipt that saves the credit.
Sections 122-138 CGST — Penalties, Prosecution, and Arrest Provisions
GST penalties. Complete guide under GST law. Updated March 2026.
Provisional Refund for Inverted Duty Structure: Section 54(6)
GST 2.0 collapsed the rate structure to 5% and 18%. A great many finished goods moved down to 5% while the chemicals, packaging, machinery services and job work behind them stayed at 18%. The arithmetic result is an inverted duty structure at a scale the refund machinery was not built for — and...
TDS on Metal Scrap: Clause (d) and the Council History
In October 2024 GST TDS stopped being a government-sector subject. A new clause (d) brought ordinary businesses into section 51 — every registered person buying metal scrap from another registered person — and it arrived alongside a reverse charge that catches the other half of the trade.
Sections 59-64 CGST — Assessment (Self, Provisional, Summary, Best Judgment)
GST assessment. Complete guide under GST law. Updated March 2026.
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.
Section 143 of CGST Act 2017 — Job work procedure
Section 143 lets a registered principal send inputs or capital goods to a job worker without paying GST, provided the goods return within one year (inputs) or three years (capital goods), failing which the despatch is treated as a taxable supply.
Schedule I Entry 2: Stock Transfers in the FMCG Supply Chain
An FMCG company with four State registrations is, for GST purposes, four separate taxable persons. Every carton that moves between them is a supply — invoiced, valued, taxed and e-way-billed — even though not a rupee changes hands and the goods never leave the company's ownership.
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.
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.
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.
Section 164 of CGST Act 2017 — Power of Government to Make Rules
Section 164 of the CGST Act empowers the Central Government, on the recommendation of the GST Council, to make rules to carry out the Act, including rules with retrospective effect and rules imposing penalties up to ₹10,000.
Section 10(1)(a): Where the Movement Terminates for Delivery
Not where the goods are shipped from, not the billing address — the place where movement terminates for delivery to the recipient. Four words decide it.
Rule 11: Separate Registration for Multiple Places in One State
You may take more than one GSTIN in a State — but every one becomes a distinct person, every transfer becomes a supply, and none of them can use composition alone.
Rule 49: The Bill of Supply and When It Replaces an Invoice
Two situations require it, one relaxation removes it for small supplies, and one proviso lets a document issued under another Act stand in its place.
Bill-To Ship-To: How the Buyer Gets Credit Without Delivery
A trader in Mumbai buys goods from a manufacturer in Pune and instructs that they be delivered directly to its customer in Nagpur. The Mumbai trader never sees the goods.