Comprehensive statutory guides, interactive calculators, and regulatory manuals on GST & Indirect Tax.
Comprehensive statutory compliance guide to GSTR-3B Table 4 Input Tax Credit (ITC) reporting and reversals under the CGST Rules, 2017. Master Table 4(A) gross eligible credit, Table 4(B)(1) permanent reversals under Rule 38, Rule 42, Rule 43, and Section 17(5) blocked credits, Table 4(B)(2) temporary reclamation reversals, and Table 4(D) reporting reconciliations with GSTR-2B.
Definitive statutory guide on GST applicability on liquidated damages, employee notice pay recovery, cheque bounce penalties, and breach of contract forfeitures under CBIC Circular No. 178/10/2022-GST. Learn the legal distinction between independent supply contracts and compensatory damages under Section 7 and Schedule II Paragraph 5(e) of the CGST Act.
Complete technical and regulatory troubleshooting guide for GST e-invoicing error codes on the National Informatics Centre (NIC) Invoice Registration Portal (IRP). Master error resolutions for 2150 (duplicate IRN), 2185 (invalid HSN), 2265 (pin-to-pin distance error), 2275 (GSTIN cancellation), schema validation failures, credit notes, and 30-day time-limit rules.
Exhaustive legal and tax guide on GST valuation and levy on corporate guarantees issued between related persons and subsidiaries. Master Rule 28(2) of the CGST Rules (1% deemed annual valuation), CBIC Circular No. 204/16/2023-GST, personal director guarantee exemptions, corporate tax overlaps under Section 115BAA, and cross-border multinational implications.
In-depth enterprise architectural comparison between Busy Accounting Software and Zoho Books for Indian businesses. Compare desktop on-premise inventory controls, cloud multi-location collaboration, GST return filing automation (GSTR-1, GSTR-3B, GSTR-2B reconciliation), e-way bills, e-invoicing, API integrations, and total cost of ownership.
Comprehensive statutory guide to High Seas Sales and In-Bond warehouse transfers under Schedule III of the CGST Act. Understand non-taxable territorial transfers, Bill of Entry under Section 68 of the Customs Act, Circular No. 33/2017-Cus, and IGST payment mechanics at final home consumption clearance.
Comprehensive statutory guide to filing GSTR-9C self-certified reconciliation statement for businesses with aggregate turnover exceeding ₹5 Crores. Master table-by-table turnover reconciliation (Table 5 to 8), tax rate reconciliation (Table 9 to 11), ITC reconciliation (Table 12 to 14), and DRC-03 tax liability discharge.
Comprehensive statutory guide to GST on slump sales and business transfers. Understand Notification No. 12/2017-Central Tax (Rate) exemption for transfer of going concern, Section 18(3) ITC transfer via Form GST ITC-02, asset-by-asset carve-out risks, and Section 50B Income Tax capital gains rules.
Comprehensive procedural manual on GST dispute resolution, scrutiny, and demand notices. Learn how to draft bulletproof legal replies to Form GST DRC-01A (pre-notice consultation) and Form GST DRC-01 (Show Cause Notice) under Sections 73 and 74, request personal hearings, and respond to Form GST DRC-07 summary orders.
Comprehensive statutory guide to GST on intellectual property, trademarks, brand names, and franchise agreements. Master SAC 9973 vs SAC 9983 classification, 18% uniform GST rate, permanent assignment vs temporary licensing, and Reverse Charge Mechanism (RCM) under Section 9(3).
Comprehensive statutory guide to GST on corporate guarantees between related entities. Learn Rule 28(2) deemed 1% per annum valuation rules, Circular No. 204/16/2023 and 225/19/2024 clarifications, cross-border holding guarantees under RCM, ITC eligibility for subsidiaries, and transfer pricing alignments.
Complete statutory manual on GST e-invoicing under Rule 48(4) of the CGST Rules. Understand the mandatory ₹5 Crore aggregate turnover threshold, 30-day reporting time-limit on Invoice Registration Portals (IRP), B2B and export invoice flows, dynamic B2C QR codes, non-applicability exemptions (SEZ, insurance, GTA), and penalties under Section 122.
Exhaustive statutory analysis of the retrospective amendment to Section 16(4) of the CGST Act via Finance (No. 2) Act, 2024. Understand the November 30, 2021 special timeline extension for FYs 2017-18 through 2020-21, refund mechanisms under Section 16(5) & 16(6), rectification procedures for pending litigation, and DRC-07 order revisions.
Join 10,000+ Indian retailers and SMEs who create invoices, print thermal receipts, and export GSTR-1 in seconds.
