Block of Credit
Section 17(5) of the CGST Act explicitly lists “blocked credits” — purchases where Input Tax Credit (ITC) cannot be claimed, even if GST is paid and all other conditions are met. These restrictions co...
Insights, articles and updates from our practice
Section 17(5) of the CGST Act explicitly lists “blocked credits” — purchases where Input Tax Credit (ITC) cannot be claimed, even if GST is paid and all other conditions are met. These restrictions co...
DTAA (Double Taxation Avoidance Agreement) is a bilateral tax treaty between two countries that ensures the same income is not taxed twice—once in the country of origin and again in the country of res...
E‑invoicing (electronic invoicing) is a system under India’s GST framework where businesses must report their B2B invoices to a government‑notified portal (Invoice Registration Portal, IRP) to obtain...
ITC is the credit businesses receive for the GST paid on goods or services purchased for business use.
Everything you need to know about GST registration in India — who needs it, documents required, step-by-step process, and important deadlines.
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