GSTR-3B, GSTR-9, ITC reconciliation, blocked credits, RCM
Practical GST compliance for businesses — GSTR-3B and GSTR-9 filing, Rule 36(4) ITC matching with GSTR-2B, Section 17(5) blocked credits, RCM handling, and annual reconciliation. Built for MSME founders and CA practice clients.
14 articles publishedOrdered by publication date — newest first.
The Entry 12AA exemption for hostel and PG accommodation — 90 continuous days and Rs 20,000 per person per month, effective 15 July 2024, and what Circular 228/22/2024 says about the earlier period.
New GST rates on hotel rooms and food charges. Why the Rs 7,500 test runs on value of supply rather than declared tariff, how specified premises is determined and declared, and why a hotel taxed at 5% on rooms can be at 18% on its restaurant.
Rule 14A gives GST registration in three working days. What the Rs 2.5 lakh monthly limit is actually measured on, the Aadhaar authentication requirement, and how to exit through REG-32 when the limit is crossed.
The GST portal no longer accepts returns older than three years — GSTR-1, 3B, 9 and 9C included. Which returns are covered, why ITC is a separate problem, and how the new Unbarring Application actually works.
A clear guide to the Invoice Management System and GSTR-3B hard-locking. Which table has been locked and since when, whether ITC locking in Table 4 has been notified, what accept, reject and pending really mean, and where GSTR-1A fits.
Step-by-step CGST Rule 42 and Rule 43 calculation — exact meaning of T, T1, T2, T3, C1, T4, C2, D1, D2, C3, the 60-month capital goods formula, annual recalculation and the interest that runs from 1 April. Full worked example.
CGST Section 17(5) blocked credits clause by clause — the 13-seat motor vehicle test, the 'obligatory under law' exception for employee benefits, CSR, and the real position on construction after Safari Retreats and the retrospective amendment.
E-way bill Ship-To GSTIN mandate and the Closure facility are ON HOLD as at August 2026. GSTN Advisory 668 (29 July 2026) suspended the 1 August rollout until further notice, with no revised date. Full timeline, what each change does, and the readiness checklist for when it returns.
CA guide to GST Composition Scheme. Rates: 1% traders/manufacturers, 5% restaurants, 6% service providers. Turnover ₹1.5 Cr (₹50L services). Eligibility, restrictions, CMP-08 quarterly filing, GSTR-4 annual.
CA-verified GSTR-3B filing guide for FY 2025-26. Monthly/QRMP due dates, ITC reconciliation with GSTR-2B, reverse charge (RCM), nil return, late fee calculation, common mistakes, and step-by-step portal filing process.
CA-verified GSTR-9 filing guide for FY 2025-26. Due date 31 Dec 2026, ₹2 crore exemption threshold, GSTR-9C reconciliation if turnover > ₹5 crore, common discrepancies, late fee ₹200/day, step-by-step process.
CA-verified ITC guide for FY 2025-26. Section 16 eligibility (4 conditions), Rule 36(4) GSTR-2B matching, Section 17(5) blocked credits list, Rule 42/43 proportionate reversal, ineligible items, reconciliation strategy, and ₹1L-5L recovery scenarios.
Complete CA guide to GST 2.0 reforms effective 22 September 2025. 12% slab abolished, new 40% slab for luxury/sin goods. Item-wise breakdown, composition scheme, ITC implications, transition rules.