Property-Related Services: How to Review GST Place-of-Supply Rules
Establish whether the service directly relates to identified property. A property reference in a contract does not make every associated activity the same supply.
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Browse all categoriesEvent Services and GST: Mapping Venue, Customer and Supply Details
An event has several possible supplies. Identify each contractual service before deciding whether venue or recipient location controls its place of supply.
Read guide · 4 minTransport Services: How to Organise Facts for a GST Place-of-Supply Review
Separate the transport service from the goods being transported. Identify the actual recipient and applicable rule before using a destination or tax default.
Read guide · 5 minExport of Goods: GST Records to Link with Shipping Documents
Link each exported shipment to its commercial supply and approved GST route. Customs and accounting records should identify the same goods and values.
Read guide · 5 minExport of Services: Conditions and Evidence to Review Before Billing
A foreign customer is one part of the export test. Document the supplier, recipient, place of supply, payment condition and establishment relationship together.
Read guide · 4 minExporting Under LUT: How to Organise Undertakings and Invoice Records
An LUT supports an eligible without-payment route; it does not replace export qualification, accurate invoicing or monitoring of route conditions.
Read guide · 5 minExports with Payment of IGST: Records to Review for Your Supply Route
Confirm the payment route is permitted for the actual supply before charging IGST. Payment, export and refund evidence each need their own record.
Read guide · 5 minZero-Rated vs Exempt Supplies: Why the Distinction Matters for GST Records
No tax collection can describe different GST outcomes. Record the legal reason, route and credit treatment instead of grouping every such sale as zero GST.
Read guide · 4 minSupplying Goods to an SEZ: How to Organise Endorsement Evidence
Build the evidence around goods actually admitted for authorised operations, with invoice and quantity links that can be reviewed independently.
Read guide · 5 minHow to Identify a GST Notice and Record Its Reference Details
Identify a GST notice by reading its actual form, issuing authority, legal provision, tax period and requested action. Save the complete document and attachments before deciding how to respond. An email…
Read guide · 5 minHow to Create a GST Notice Response Calendar from the Actual Notice
Build a GST notice response calendar from the communication’s stated requirements and the applicable legal timing rules, using the actual service facts. Keep the external deadline separate from earlier…
Read guide · 4 minHow to Build an Evidence Index for a GST Notice Reply
An evidence index should connect each point in a GST notice to the exact record supporting the reply. Give every annexure a stable identifier, meaningful description and page or transaction reference. A…
Read guide · 5 minGST Return Scrutiny: How to Assemble Books and Reconciliation Records
For GST return scrutiny, assemble the filed returns and the records needed to explain the specific discrepancies raised. Build an issue-wise reconciliation between those returns and the books, with…
Read guide · 5 minHow to Reconcile a GST Demand with Your Filed Returns and Payments
Reconcile a GST demand by separating its tax, interest, penalty and other components, then matching each issue with filed returns and supported payment records. Compare amounts by GSTIN, period and tax…
Read guide · 4 minHow to Prepare Working Papers for a GST Sales Mismatch Notice
Prepare a GST sales-mismatch working paper by reproducing the exact totals compared in the communication, then explaining the difference through identifiable transactions. Keep taxable value and tax…
Read guide · 4 minHow to Assemble Purchase Evidence for a GST Credit Mismatch Query
For a GST credit-mismatch query, build a transaction file showing what was purchased, when it was received, how it was reported by the supplier and when credit was actually claimed or reversed. Separate a…
Read guide · 4 minHow to Review a GST Late Fee Notice Against Filing History
Review a GST late-fee notice by rebuilding the filing history for the specific form and period, then applying the correct fee provisions and any actually applicable notification. Confirm the due date,…
Read guide · 4 minHow to Check the Inputs Behind a GST Interest Calculation
Check a GST interest calculation by identifying the legal reason for interest, the amount subject to it, the relevant dates and the applicable rate. Reproduce the calculation from ledger and return…
Read guide · 4 minGST Registration Suspended: Documents and Transactions to Review First
When GST registration is suspended, first obtain the actual communication and verify the status, reason and effective period. Review the records connected to that reason while controlling affected invoicing…
Read guide · 4 minHow to Prepare Records for a GST Cancellation Show-Cause Notice
Prepare records for a GST cancellation show-cause notice by identifying the precise ground, affected period and response requirement, then assembling evidence that answers that ground. Keep the notice,…
Read guide · 4 minBusiness Premises Verification Queries: How to Present Address Evidence
Present GST address evidence by explaining the business’s legal basis for using the premises and linking that basis to the exact registered or proposed address. Provide complete, legible documents suited to…
Read guide · 5 minHow to Read a GST Cancellation Order and Identify the Next Review Steps
Read a GST cancellation order for its reason, effective date, issuing authority and operative directions before choosing the next step. Preserve the earlier notice and reply alongside it. A cancellation…
Read guide · 4 minGST Revocation Applications: How to Organise Supporting Documents
Organise a GST revocation application around the cancellation reason, the evidence addressing it and the conditions for the applicable restoration route. Preserve the cancellation order, earlier notice and…
Read guide · 4 minClosing a Business: GST Records to Review Before Seeking Cancellation
Before seeking GST cancellation for a closing business, establish the actual cessation date and reconcile returns, tax liabilities, stock, capital goods and outstanding transactions. Prepare the…
Read guide · 4 min