Cited to the CGST Act 2017 & Rules
GST compliance guides
Plain-English explainers for the GST rules that matter at audit — late fees, interest, ITC and reconciliation. Each one is cited to the exact provision of the CGST Act and Rules.
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Late fees & interest
Sec 47(1)GSTR-3B late feePer-day rates and turnover-based maximum caps for filing GSTR-3B late.Read guide Sec 47(2)GSTR-9 late feeAnnual-return late fee with the Notification 07/2023-CT turnover slabs.Read guide Sec 50Interest on late GST payment18% interest on the net cash liability and on wrongly availed ITC.Read guide
Input tax credit (ITC)
Rule 37180-day ITC reversalReverse ITC with interest when a supplier is unpaid for 180 days.Read guide Sec 16(4)Last date to claim ITCThe 30 November cut-off to avail credit for a financial year.Read guide Sec 16(2)(aa)GSTR-2B vs 3B ITC matchingITC restricted to GSTR-2B — matching and over-claim handling.Read guide Sec 17(5)Blocked creditsThe ineligible-ITC list: motor vehicles, F&B, construction and more.Read guide Rule 86B1% cash payment ruleWhen ITC cannot discharge more than 99% of output liability.Read guide Rule 42 & 43Common ITC reversalReversing common credit used for taxable and exempt supplies, with the annual true-up.Read guide
Reconciliation & reverse charge
Sec 37 & 39GSTR-1 vs 3B reconciliationWhy outward liability must match tax paid — and Rule 88C intimations.Read guide Sec 44GSTR-9C reconciliationReconciling the annual return with audited financials (turnover above ₹5 crore).Read guide Sec 9(3) & 9(4)Reverse charge (RCM)When the recipient pays GST — notified supplies, cash payment and ITC.Read guide