The MilaoGST Journal
Notes from a practising chartered accountant on the parts of GST that cost real money when they go wrong: input tax credit, GSTR-2B reconciliation, e-invoicing thresholds, and the notices that arrive when the numbers do not agree. No filler, and every article tells you which section or rule it rests on.
Input Tax Credit · 01/09/2026 · 9 min read
2A moves, 2B does not. That single difference decides which statement you can defend in an assessment, and it is why most reconciliation workflows built around 2A quietly break.
Input Tax Credit · 28/08/2026 · 10 min read
Every rupee of input tax credit has to clear four tests before you may keep it. Three of them you can satisfy on your own. The fourth depends entirely on whether your supplier pays his tax.