Sowmya

Published on 30 Nov 2025

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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

Sowmya

Updated on 30 Nov 2025

@sowmya

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

Sowmya

Published on 29 Nov 2025

@sowmya

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.

Sowmya

Published on 29 Nov 2025

@sowmya

ITC for Job Work – Rules, Conditions & Simple Examples

Learn how ITC works for job work under GST. Understand rules for inputs, capital goods, time limits, deemed supply, challans, direct dispatch, and job work

Sowmya

Published on 28 Nov 2025

@sowmya

Blocked Credits Under Section 17(5) – Complete Updated Guide

Explore all blocked credits under GST as per Section 17(5). Learn where ITC is not allowed—motor vehicles, catering, construction, gifts, lost goods.