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Blog

Insights, articles and updates from our practice

All (6) GST (4) TDS/TCS (1)
GST

Block of Credit

By Tax Adda 15 Aug 2026 2 min read

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...

What is DTAA

By Tax Adda 27 Jun 2026 1 min read

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...

GST

E Incoicing

By Tax Adda 11 Jun 2026 1 min read

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...

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