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Section 17(5) GST Blocked ITC Checklist for FY 2025-26
For SMEs, GST input tax credit is valuable — but Section 17(5) blocks credit on many common expenses like cars, food, travel benefits and certain construction costs. Use this practical FY 2025-26 checklist to identify eligible ITC, avoid wrong claims, and maintain proper documentation.
GST Section 73 ITC Mismatch Guide for E-Commerce Sellers
E-commerce sellers can reduce GST Section 73 notice risk by reconciling GSTR-2B with purchase records before filing GSTR-3B. This guide explains common ITC mismatch issues, how to fix them, and what to review monthly.
Rule 37A ITC Reversal for Supplier Non-Filing of GSTR-3B
Rule 37A requires buyers to reverse ITC when a supplier reports an invoice in GSTR-1/IFF but fails to file GSTR-3B on time. Learn the reversal, re-availment, and tracking process.
ITC Mismatch GSTR-2B vs GSTR-3B: Reconciliation Guide
A practical guide to reconciling ITC mismatch between GSTR-2B and GSTR-3B. Learn how to classify differences, handle vendor delays, and avoid excess credit claims.