GSTN Advisory on Opt-In Declaration for Specified Premises (2026-27)
GSTN enables online filing of opt-in declaration for specified premises under GST. Know eligibility, annexures, timelines, and filing process for hotel accommodation services.
Category: GST
GST ITC Ledger Validation 2025: Avoid GSTR-3B Filing Issues
GSTN announces mandatory validation for Electronic Credit Reversal and RCM ITC statements. Learn how to avoid GSTR-3B filing issues from negative ledger balances.
GSTR-9 Table 17 HSN Reporting, Form Changes Guide: FY 2024-25
Master HSN reporting in GSTR-9 Table 17 for FY 2024-25. Learn about removal of 65% concessional rate, download HSN template, understand label changes to Tables 6M and 8B, and …
GSTR-9/ 9C Late Fee Calculation Guide for FY 2024-25
Master late fee calculation for GSTR-9 and GSTR-9C FY 2024-25 under Section 47(2). Understand dual filing requirements, system auto-calculation, new Table 17 in GSTR-9C, and how fees split between …
Import ITC, Reverse Charge, E-Commerce Reporting: GSTR-9 FY 2024-25
Complete guide to reporting imports, reverse charge mechanism (RCM), and e-commerce operations in GSTR-9 FY 2024-25. Learn Table 8G/8H1 for import ITC timing, RCM year classification, and Table 4G1 …
Table 4C (GSTR-3B) Reconciliation with Table 7J (GSTR-9)
Master GSTR-9 and GSTR-9C reconciliation for FY 2024-25. Understand why Table 7J differs from GSTR-3B Table 4C, handle Table 12F differences, and prepare explanations for unreconciled ITC discrepancies.
Supplier Amendments/ Cross-FY Invoice Movements: GSTR-9 FY 2024-25
Learn how supplier amendments in GSTR-1/1A/IFF affect your GSTR-9 for FY 2024-25. Understand invoice date changes, value modifications, PoS corrections, and how cross-FY movements impact Table 8A reporting.
Rule 37/37A: ITC Reversal/Reclaim Reporting in GSTR-9
Master Rule 37 and Rule 37A ITC treatment in GSTR-9 FY 2024-25. Learn when reclaimed ITC belongs to which financial year, correct reporting in Tables 6H and 7A/7A1, and …
Table 8C GSTR-9: Missed ITC Reporting FY 2024-25
Master Table 8C of GSTR-9 FY 2024-25. Learn when to report missed ITC availed in next FY, understand Tables 8B and 8D reconciliation, and avoid common mistakes with claim-reversal-reclaim …
ITC Reporting GSTR-9: Tables 6A, 6A1, 6A2 FY 2024-25
Complete guide to ITC reporting in GSTR-9 Tables 6A, 6A1, 6A2. Learn how to report claims, reversals, and reclaims correctly, avoid Table 6J mismatches, and handle cross-year ITC scenarios …