Priya Sharma

Can the department deny your ITC if your supplier's GST registration is cancelled retrospectively? Courts say no — if the transaction was genuine. Know your rights.

GST ITC can be claimed only if the invoice appears in GSTR-2B. Since 1 January 2022, no provisional ITC is allowed under Rule 36(4).

GST Composition Scheme explained — turnover limits, tax rates for goods and services, restrictions, CMP-08 quarterly filing and GSTR-4 annual return.

Learn when 4-digit or 6-digit HSN codes are mandatory in GST invoices based on turnover thresholds and Table 12 GSTR-1 rules.