Browse articles

Tag: GST India

GST Accounts, Records, and Audit in India – Complete Guide for Businesses

The Goods and Services Tax (GST) in India, implemented as a major indirect tax reform, emphasizes transparent tax governance through its audit provisions. This...

Input Tax Credit (ITC) under GST: Conditions

Input Tax Credit (ITC) under GST: Conditions to Claim and Key Concepts Explained with Examples Author: CA Devesh ThakurCategory: GST Basics | 30 Days GST...

Time of Supply of Goods under GST | Section 12 Explained

Understanding Time of Supply of Goods under GST – Section 12 Explained Author: CA Devesh ThakurCategory: GST Basics | 30 Days GST Challenge – Day...

New GST HSN Summary Reporting Rules (2025): B2B & B2C Split in GSTR-1 Explained

GST HSN Summary Reporting Changes I. Overview of the New HSN Reporting Mandate The Goods and Services Tax Network (GSTN) is implementing Phase III of enhanced...

GSTR-1 Table-wise Summary & Explanation: Complete Guide for Taxpayers & Professionals

Table No.DescriptionDetails / Purpose4A, 4B, 6B, 6CB2B, SEZ, Deemed ExportsOutward supplies to registered persons, including: • B2B invoices (normal supplies) • Supplies to SEZ...