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  Receiving a notice under the Goods and Services Tax (GST) law can be unsettling for any business. However, in most cases, GST notices are system-generated due to data mismatches, non-compliance, or reporting errors. With increasing digitization and data analytics by the GST department, even minor inconsistencies can trigger scrutiny. Understanding the common reasons for GST notices helps businesses remain compliant and avoid unnecessary penalties, interest, and litigation. Below is a professional overview of the most frequent reasons why businesses receive GST notices in India. 1. Mismatch Between GSTR-1 and GSTR-3B One of the most common triggers is a mismatch between: Outward supplies declared in GSTR-1 Tax liability discharged in GSTR-3B If turnover or tax declared in GSTR-1 exceeds what is reported and paid in GSTR-3B, the system may generate a notice for short payment of tax. Best Practice: Conduct monthly reconciliation before filing returns. 2. Diff...

A GST tax invoice is not just a bill — it is a legal document that proves the supply of goods and/or services under the Goods and Services Tax (GST) regime in India. It plays a crucial role in tax compliance, filing of returns, and claiming Input Tax Credit (ITC) . If any mandatory information is missing , the invoice can be treated as defective or invalid , leading to denial of ITC , penalties, and commercial disputes. After the major GST rate overhaul implemented from September 22, 2025 , the GST slabs of 12% and 28% were abolished and replaced with a simplified structure of 5% and 18% for most supplies, along with specific higher rates for luxury/sin goods. This article lists all the key fields that must be mentioned in a GST tax invoice according to the latest law. If these are not included, the invoice cannot be considered a valid tax invoice under GST. 1. Document Title — “TAX INVOICE” Every GST invoice must clearly carry the title “TAX INVOICE” at the top. Without ...

  E-Invoicing under GST is one of the most important compliance reforms introduced by the Government of India to improve transparency, reduce fake billing, and ensure smooth GST reporting. Over the years, e-invoicing has become mandatory for a large number of taxpayers and is now a key part of GST compliance for businesses. In this article, we will understand what e-invoicing is , who is required to generate it , the step-by-step process , latest legal provisions , and its impact on GST return filing. What is E-Invoicing Under GST? E-Invoicing (Electronic Invoicing) under GST refers to the system where specified taxpayers are required to upload their invoice details on the Invoice Registration Portal (IRP) and obtain a unique reference number called the Invoice Reference Number (IRN) . Once the invoice is uploaded on the IRP: The invoice gets authenticated A QR Code is generated An IRN (Invoice Reference Number) is issued The invoice becomes valid as per GST...

GST has simplified India’s indirect tax system, but at the same time it has introduced certain special provisions to ensure proper tax collection. One such important provision is the Reverse Charge Mechanism (RCM) . In many cases under GST, the supplier collects GST from the customer and deposits it to the Government. However, in some specified transactions, GST liability shifts from the supplier to the recipient. This is called the Reverse Charge Mechanism (RCM) . This blog explains the meaning, applicability, provisions, compliance requirements, and practical impact of RCM under GST in a clear and updated manner. What is Reverse Charge Mechanism (RCM) Under GST? The Reverse Charge Mechanism (RCM) means a system where the recipient of goods or services is liable to pay GST directly to the Government instead of the supplier. In simple words: ·        Under normal GST → Supplier pays GST ·        Under RCM → R...