GST Practitioner, Indirect Taxation & E-Invoicing

• CGST, SGST, IGST mechanisms, HSN/SAC codes, and Place of Supply (POS) rules
• Mandatory E-Invoicing (IRN), QR codes, and E-Way Bill generation on the NIC portal
• New taxpayer GST registration, composition scheme options, and amendment procedures

• Reconciling Purchase Register with GSTR-2B under Section 16(2)(aa) & Rule 36(4)
• Identifying blocked credits under Section 17(5) and handling Reverse Charge Mechanism (RCM)
• Filing GSTR-1, GSTR-3B tax liability offset, and generating PMT-06 challans

• Preparing GSTR-9 Annual Return and GSTR-9C Reconciliation Statement
• Handling DRC-01 notices, mismatch explanations, and refund claims (RFD-01)
• Setting up an independent GST filing practice, pricing client retainers, and GSTP exam prep

Q1: What is the difference between GSTR-2A and GSTR-2B, and which one is used for claiming Input Tax Credit (ITC)?

GSTR-2A is a dynamic, continuously changing statement that updates whenever a supplier uploads an invoice. GSTR-2B is a static, date-locked monthly auto-drafted ITC statement generated on the 14th of every month. Under current GST laws (Section 16(2)(aa)), taxpayers must strictly claim ITC based on the static GSTR-2B statement to avoid demand notices and penalties.

Q2: What items fall under Blocked Credit under Section 17(5) of the CGST Act?

Key blocked credits include: motor vehicles for passenger transport (with exceptions for commercial transport/driving schools), food and beverages, outdoor catering, beauty treatment, health services, club memberships, travel benefits for employees, goods lost/stolen/destroyed/written off, goods given as gifts or free samples, and works contract services for construction of immovable property.