Employee reimbursements are common in businesses, but their GST treatment depends on what the expense represents, who received the underlying supply, and whether the expense qualifies for ITC. A business expense paid by an employee on behalf of the employer is different…
E-invoicing has made GST compliance more streamlined, but it has also made invoice accuracy more important. Before looking at common errors, it is useful to understand the e-invoicing system concept and how the process works. A small mistake can lead to e-invoice…
Corporate gifting is a common business practice used to reward employees, strengthen customer relationships, recognize dealer performance, and support promotional campaigns. While these initiatives create goodwill, they also raise important questions around Corporate Gifting GST, GST on Corporate Gifts, and…
Generating an E-Way Bill is a mandatory GST compliance requirement for the movement of goods in specified cases. While the process is largely digital, it leaves little room for errors. However, a single mismatch between the invoice and the e-way bill…
The GST Appellate Tribunal (GSTAT) is the second appellate authority under the goods and services tax (GST) framework. It forms an important part of the overall GST appeals and review mechanism, allowing taxpayers and the tax department to challenge orders passed by the First…
Hotel accommodation is a common business expense for employees, directors, and consultants traveling for client meetings, audits, projects, training programs, or conferences. Since hotels charge GST on accommodation services, businesses often question whether they can claim Input Tax Credit (ITC)…