MilaoGST JournalPractical notes on Indian GST for CAs and finance teams, each cited to the section or rule it rests on.https://blogs.milaogst.in/en-inDRC-01B and DRC-01C: the two automated intimations that block your GSTR-1https://blogs.milaogst.in/posts/drc-01b-drc-01c-mismatch-intimations/https://blogs.milaogst.in/posts/drc-01b-drc-01c-mismatch-intimations/The portal now compares your own returns against each other and asks you to explain the gap. Ignoring either one stops you filing, so the reply matters more than the amount usually does.Tue, 01 Sep 2026 03:30:00 GMTNotices and AppealsDRC-01BDRC-01CRule 88CRule 88Dnoticese-Invoicing: the turnover test, the 30-day reporting limit, and what an invoice without an IRN is worthhttps://blogs.milaogst.in/posts/e-invoicing-applicability-and-30-day-rule/https://blogs.milaogst.in/posts/e-invoicing-applicability-and-30-day-rule/If e-invoicing applies to you, an invoice without a valid IRN is not an invoice. Your customer cannot claim credit on it, and after the 30-day limit you cannot fix it.Tue, 01 Sep 2026 03:30:00 GMTInvoicing and e-Invoicinge-invoicingIRNRule 48(4)30-day ruleIRPE-way bills: the ₹50,000 threshold, validity, and what happens at the checkposthttps://blogs.milaogst.in/posts/e-way-bill-rules-and-detention/https://blogs.milaogst.in/posts/e-way-bill-rules-and-detention/The e-way bill is the one GST document a stranger can stop your truck over. The rules are narrow, the validity clock is stricter than people expect, and Section 129 is expensive.Tue, 01 Sep 2026 03:30:00 GMTInvoicing and e-Invoicinge-way billRule 138Section 129detentiontransportFrom ASMT-10 to DRC-01: what a GST notice actually is, and when to worryhttps://blogs.milaogst.in/posts/asmt-10-to-drc-01-scrutiny-and-adjudication/https://blogs.milaogst.in/posts/asmt-10-to-drc-01-scrutiny-and-adjudication/Not every communication from the department is a demand. Knowing whether you are holding a scrutiny notice, a show cause notice under Section 73, or one under Section 74 changes the deadline, the penalty and the strategy.Tue, 01 Sep 2026 03:30:00 GMTNotices and AppealsASMT-10DRC-01Section 73Section 74GSTATappealsGST registration: the threshold is not the whole testhttps://blogs.milaogst.in/posts/gst-registration-thresholds/https://blogs.milaogst.in/posts/gst-registration-thresholds/Most people know the ₹40 lakh and ₹20 lakh figures. Fewer know that Section 24 makes registration compulsory regardless of turnover, and that is where the unpleasant surprises live.Tue, 01 Sep 2026 03:30:00 GMTRegistrationregistrationSection 22Section 24aggregate turnovercasual taxable personGSTR-2A vs GSTR-2B: which one your input tax credit actually depends onhttps://blogs.milaogst.in/posts/gstr-2a-vs-gstr-2b/https://blogs.milaogst.in/posts/gstr-2a-vs-gstr-2b/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.Tue, 01 Sep 2026 03:30:00 GMTInput Tax CreditGSTR-2BGSTR-2AreconciliationRule 60ITCGSTR-9 and GSTR-9C: filing the annual return without closing a door you need openhttps://blogs.milaogst.in/posts/gstr-9-and-9c-annual-return/https://blogs.milaogst.in/posts/gstr-9-and-9c-annual-return/The annual return is not a fresh assessment, it is a consolidation. The one decision that costs money is filing it before the reconciliation is finished, because that shortens your window to claim credit.Tue, 01 Sep 2026 03:30:00 GMTReturns and FilingGSTR-9GSTR-9Cannual returnreconciliation statementSection 44Nine reasons GSTR-2B does not agree with your purchase registerhttps://blogs.milaogst.in/posts/gstr-2b-purchase-register-mismatch-causes/https://blogs.milaogst.in/posts/gstr-2b-purchase-register-mismatch-causes/Most 2B mismatches are not supplier default. They are invoice number formatting, cut-off timing and rounding, and separating those from the real exceptions is most of the work.Tue, 01 Sep 2026 03:30:00 GMTInput Tax CreditreconciliationGSTR-2Bpurchase registermismatchITCReverse charge: paying tax on someone else's supply, in cashhttps://blogs.milaogst.in/posts/reverse-charge-mechanism-explained/https://blogs.milaogst.in/posts/reverse-charge-mechanism-explained/Under RCM the recipient pays. The liability cannot be set off against credit, the self-invoice is mandatory, and an unregistered person can be dragged into registration by a single foreign software subscription.Tue, 01 Sep 2026 03:30:00 GMTFundamentalsreverse chargeRCMSection 9(3)Section 9(4)self-invoiceRule 37A: the reversal that happens because your supplier did not filehttps://blogs.milaogst.in/posts/rule-37a-itc-reversal-supplier-non-payment/https://blogs.milaogst.in/posts/rule-37a-itc-reversal-supplier-non-payment/You hold a valid invoice, you received the goods, you paid in full. The credit still has to go back if the supplier never filed his GSTR-3B. Here are the two dates that decide it.Tue, 01 Sep 2026 03:30:00 GMTInput Tax CreditRule 37Areversalsupplier defaultGSTR-3BITCRules 42 and 43: apportioning common credit when you make exempt supplieshttps://blogs.milaogst.in/posts/rule-42-43-common-credit-reversal/https://blogs.milaogst.in/posts/rule-42-43-common-credit-reversal/If any part of your turnover is exempt, some of your input credit is not yours. The monthly formula is provisional, the annual rework is what settles it, and the interest falls on whoever forgets the second step.Tue, 01 Sep 2026 03:30:00 GMTInput Tax CreditRule 42Rule 43common creditexempt supplyapportionmentSection 17(5): the credits you cannot take however good your paperwork ishttps://blogs.milaogst.in/posts/section-17-5-blocked-credit/https://blogs.milaogst.in/posts/section-17-5-blocked-credit/Blocked credit does not care that the invoice is perfect and the supplier paid his tax. It is a list, it has exceptions that matter, and the construction entry is the one that costs real money.Tue, 01 Sep 2026 03:30:00 GMTInput Tax CreditSection 17(5)blocked creditconstructionmotor vehiclesITCThe 30 November deadline: Section 16(4) and the credit that simply disappearshttps://blogs.milaogst.in/posts/section-16-4-time-limit-for-itc/https://blogs.milaogst.in/posts/section-16-4-time-limit-for-itc/Input tax credit does not carry forward indefinitely. Miss the window and it is gone, with no appeal and no relief, unless you fall inside the retrospective amnesty in Sections 16(5) and 16(6).Tue, 01 Sep 2026 03:30:00 GMTInput Tax CreditSection 16(4)time limitSection 16(5)amnestyITCThe four conditions in Section 16(2), and the one that is not in your controlhttps://blogs.milaogst.in/posts/section-16-conditions-for-itc/https://blogs.milaogst.in/posts/section-16-conditions-for-itc/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.Tue, 01 Sep 2026 03:30:00 GMTInput Tax CreditSection 16ITCeligibilityRule 37conditionsThe Invoice Management System: what changes when you can reject an invoicehttps://blogs.milaogst.in/posts/invoice-management-system-ims/https://blogs.milaogst.in/posts/invoice-management-system-ims/IMS moved GSTR-2B from something the portal hands you to something you construct. That is a real improvement and a new way to lose credit, because doing nothing is itself a decision.Tue, 01 Sep 2026 03:30:00 GMTInput Tax CreditIMSGSTR-2Breconciliationaccept reject pendingITCThe two-slab GST rate structure: what changed on 22 September 2025 and what it brokehttps://blogs.milaogst.in/posts/gst-rate-structure-after-september-2025/https://blogs.milaogst.in/posts/gst-rate-structure-after-september-2025/The 12 and 28 per cent slabs are gone, a 40 per cent demerit rate has arrived, and transactions that straddle the changeover date need more care than the headline rate cuts suggest.Tue, 01 Sep 2026 03:30:00 GMTRates and ClassificationGST 2.0rate rationalisation56th Councilclassificationnotification 09/2025Zero-rated supplies: LUT or pay and claim, and which one suits your cash flowhttps://blogs.milaogst.in/posts/zero-rated-exports-and-refunds/https://blogs.milaogst.in/posts/zero-rated-exports-and-refunds/Exports and SEZ supplies carry no output tax but do carry full credit. The choice between exporting under a bond and exporting on payment of tax is a working capital decision, not a compliance one.Tue, 01 Sep 2026 03:30:00 GMTRefunds and Exportsexportszero ratedLUTrefundSection 54inverted duty