GST Rectification Beyond Statutory Deadlines: Practical Issues for MSMEs and the Need for Reform
Rigid time limits under Sections 37(3) and 39(9) of the CGST Act deny genuine Input Tax Credit to MSMEs for clerical and arithmetical errors that cause no loss of revenue. A practitioner's note on the ground realities and the reform that is overdue.
By GSTIAN EditorialRead article →Comprehensive Guide to E-Invoicing Under GST
The term "E-Invoice" is not formally defined in the GST Act or Rules. Instead, the regulatory framework refers to "Invoice in terms of Rule 48(4)" when addressing e-invoicing matters. An e-invoice is a digitally generated and registered invoice that must be issued in compliance w
By GSTIAN EditorialRead article →
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Practical writing on GST e-invoicing, notices, replies, orders and appeals — plain-language explainers, statutory references and case notes for practitioners and finance teams.