GST and compliance guides reviewed by practising Chartered Accountants.
When e-invoicing is mandatory under GST FY 2026-27, how the IRN/QR mechanism works, what gets covered and what is exempt, common mistakes, and penalties for non-compliance.
When to issue a Tax Invoice (Section 31 + Rule 46) vs a Bill of Supply (Section 31(3)(c) + Rule 49). Mandatory fields, five common scenarios, and what happens when you issue the wrong document.
Section 13 IGST Act decoded for service exporters. Default rule, exceptions, intermediary services trap, the LUT mechanism under Rule 96A, and common compliance mistakes.
HSN disclosure thresholds (4/6/8 digits), common SAC codes for service providers, how to find the right code, and the up to Rs. 50,000 penalty risk for misclassification.
When RCM applies under Section 9(3), self-invoice format under Section 31(3)(f), why RCM tax must be paid in cash, and practical scenarios for GTAs, advocates, directors, and residential rentals.
