About this journal

The MilaoGST Journal is written by CA Meet Dhrangadhariya, a practising chartered accountant, alongside MilaoGST, a GSTR-2B reconciliation tool used by Indian CAs and finance teams.

Most GST writing on the internet restates the bare provision and stops. That is not much use at eight in the evening on the twentieth, when a 3B is due and 2B does not agree with the purchase register. These articles try to answer the next question instead: what to actually do, in what order, and what tends to go wrong.

How these articles are written

Every article is written from the primary sources: the CGST and IGST Acts, the CGST Rules, and the notifications and circulars issued under them. Each one carries an Authorityblock at the foot listing the exact section, rule or notification it rests on, so you can check the position yourself rather than take our word for it.

Each article also states the date the law is stated as at. GST moves quickly. The rate structure changed substantially with effect from 22/09/2025, and articles written before that date are wrong today in ways that are not always obvious. Where an article predates a change we know about, it carries an updated date.

What this is not

It is not advice. These are general notes on the law, written without knowing your facts, and GST answers turn on facts far more often than people expect. The same transaction can be a supply or not depending on who the parties are and where they are registered. Read the notification, and take advice before you act on anything here.

Corrections

If something here is wrong, we would genuinely like to know, and we will correct it and say that we did. Reach us through milaogst.in.