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Section 194Q vs 206C(1H): Cash Flow Impact in FY 2025-26
Understand the practical cash flow impact of Section 194Q vs 206C(1H) in FY 2025-26. Learn how 194Q affects vendor payments, working capital, and reconciliation.
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.
AIS Mismatch Email — Is It Really a Notice?
An AIS mismatch email is not a legal notice but an automated alert generated by the Income Tax Department’s data analytics system. While it does not trigger any immediate action, it signals a potential discrepancy that, if ignored, could lead to scrutiny or proceedings later.