GST Rules

Learn what Rule 88B of CGST Rules means and why it is important for businesses when GST payments are delayed.

Understand ITC reversal after 180 days under GST, Rule 37 compliance, interest liability, and how to reclaim reversed ITC easily.

No GST on education, healthcare & pilgrimage services in India. Learn exemptions, conditions, and benefits under GST law

CGST Rule 88D elucidated and empirically analyzed, taxpayer consequences, compliance procedures, GST portal announcements, discrepancy between GSTR-1 and GSTR-3B, and remedies.

Understand discount valuation rules in GST, including draft provisions, conditions, and tax treatment for discounts in India.

Understanding Special Audit under GST explained. Learn its meaning, legal basis, procedure, time limits, auditor role & consequences as per the GST law.

Miscellaneous provisions in the revised GST law explained. Learned about compliance, powers, procedures & safeguards under GST as applicable.

GST rules for health insurance in India explained. Learn about GST exemption on individual health insurance, benefits & tax rules.

E-invoicing rules under GST explained clearly, applicability, thresholds, timelines, IRN rules, exemptions, and penalties to help you avoid invoice rejection and ITC issues.

Learn how the place of supply works for OIDAR services, who pays GST in B2B and B2C cases, and how the recipient location gets identified under GST.