Avinash Kumar

Published on 30 Nov 2025

@avinashkumar

Common ITC Mistakes & How to Avoid ITC Mismatch Notices

Avoid ITC mismatch notices by fixing common GST ITC errors. Learn GSTR-2B issues, reconciliation tips, vendor compliance checks, and ITC reversal rules.

Avinash Kumar

Published on 30 Nov 2025

@avinashkumar

ITC on Capital Goods, Depreciation Rules & Income Tax Impact

Understand ITC rules for capital goods, Rule 43 reversal, GST–Income Tax depreciation link, and when ITC is allowed, blocked, or reversed for machinery.

Avinash Kumar

Published on 30 Nov 2025

@avinashkumar

ITC for Banking, NBFC & Financial Institutions (Rule 38)

Learn ITC rules for Banks, NBFCs and financial institutions under Rule 38. Understand the 50% ITC reversal method, exceptions, RCM credit, and capital good

Avinash Kumar

Updated on 30 Nov 2025

@avinashkumar

ITC Utilisation & Ledger Rules in GST: Complete Guide

Learn GST ITC utilisation rules under Section 49. Understand ledger management, IGST–CGST–SGST set-off order, Rule 86A ITC block, and Rule 86B cash payment

Avinash Kumar

Published on 29 Nov 2025

@avinashkumar

Input Service Distributor (ISD) in GST: Full Working Guide

Understand the ISD mechanism under GST. Learn how Input Service Distributor works, how ITC is distributed across branches, ISD invoices, and GSTR-6 rules.