Sowmya

Published on 28 Nov 2025

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ITC Apportionment for Taxable vs Exempt Supplies (GST Guide)

earn how ITC is apportioned between taxable and exempt supplies under GST. Understand Section 17, Rule 42–43,common ITC, capital goods, and annual reversal

Sowmya

Published on 28 Nov 2025

@sowmya

ITC Reversal & Re-claiming Under GST (Rule 37 & Rule 37A)

Understand ITC reversal and re-claim under GST with Rule 37 and Rule 37A. Learn 180-day payment rule, supplier default cases, and how to reclaim ITC.

Sowmya

Published on 26 Nov 2025

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ITC Time Limits & Late Claim Rules Under GST (Sec 16(4))

Understand GST ITC time limits under Section 16(4). Learn rules for late ITC claims, debit notes, GSTR-2B timelines, and the 30 November deadline.

Sowmya

Published on 25 Nov 2025

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Bill-to-Ship-to, Third-Party Delivery & Special Receipt Rule

Learn GST rules for Bill-to-Ship-to, third-party delivery, and deemed receipt. Understand ITC eligibility, job-worker delivery, and special receipt rules

Sowmya

Updated on 26 Nov 2025

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Eligibility & Conditions for Claiming ITC (Section 16)

Learn the eligibility rules and conditions for claiming Input Tax Credit (ITC) under GST. Understand Section 16 with examples, 180-day rule, GSTR-2B.