GST Compliance

GST Compliance Without the Spreadsheets

Upload GSTR-2B and purchase registers, reconcile mismatches automatically, and research ITC eligibility, reverse-charge provisions and HSN classifications. Every answer is backed by the CGST / IGST Acts, CGST Rules 2017, and the relevant CBIC notifications.

Simplify GST Compliance
GST acts & rules7CGST, IGST, UTGST, SGST (all states), Compensation Cess, CGST Rules 2017, Place of Supply rules
CBIC circulars & notifications6,800+Every CBIC issuance from July 2017 onwards, indexed by section, rate and HSN
HSN / SAC lookup12,200+All HSN/SAC codes with current rates, exemptions and effective dates
The problem

Manual Excel reconciliation between GSTR-2B and purchase registers takes hours for even a mid-sized business. Mismatches in invoice numbers, GSTIN formatting, and date discrepancies go undetected until a notice arrives. Meanwhile, ITC eligibility keeps evolving — auto-restriction under Sec. 16(2)(aa) (ITC only for invoices appearing in GSTR-2B), the 180-day payment condition in the second proviso to Sec. 16(2), and the retrospective CGST (Amendment) Act 2024 that overrode Safari Retreats for Sec. 17(5)(d) construction ITC — all require constant vigilance.

Ask TaxMarg

A real question, a cited answer

app.taxmarg.ai · sample answergrounded
Our India-based SaaS company invoices a US customer for subscription access. Does this qualify as an export of service under IGST Sec. 2(6), and can we opt for LUT to avoid paying IGST upfront?
Based on TaxMarg's knowledge and sources3.8s · 4 sources
Yes. A SaaS subscription supplied to a US recipient is a supply of service, and qualifies as an export of services under Sec. 2(6) of the IGST Act, 2017 if all five conditions are met: (a) the supplier is located in India; (b) the recipient is located outside India; (c) the place of supply is outside India (default rule under Sec. 13(2) IGST Act for B2B online / cross-border services); (d) payment is received in convertible foreign exchange (or INR wherever permitted by RBI); and (e) the supplier and recipient are not merely establishments of a distinct person under Explanation 1 to Sec. 8. [Sec. 2(6)] Export of services is a zero-rated supply under Sec. 16(1)(a) of the IGST Act. [Sec. 16(1)(a) & Sec. 16(3)] You have two options under Sec. 16(3): (i) supply under an LUT (Letter of Undertaking filed in Form GST RFD-11) without payment of IGST and claim refund of unutilised input tax credit; or (ii) pay IGST on the supply and claim refund of the IGST paid. Most SaaS exporters prefer route (i) to avoid the working-capital hit. [Rule 96A + Form GST RFD-11] Remember the 30-day BRC requirement — foreign exchange must be realised within the period allowed under FEMA (default 9 months for software exports, extendable).

Every claim above traces to a primary source in our knowledge base

How TaxMarg helps

Automated GSTR-2B Reconciliation

Upload your GSTR-2B and purchase register. TaxMarg matches invoices using GSTIN, normalised invoice number and date tolerance, flagging mismatches, missing invoices and ITC differences above the ₹1 rounding threshold. No more VLOOKUP nightmares.

ITC Eligibility & Blocked Credits

Instantly check whether ITC is available for a specific expense. Answers grounded in Sec. 17(5) blocked credits, the Rule 42 / 43 proportional-reversal formulas, Sec. 16(2)(aa) auto-restriction, and the retrospective CGST(Amendment) Act 2024 overriding Safari Retreats for Sec. 17(5)(d).

Rate Lookup & Reverse Charge

Search GST rates by HSN / SAC code with the exact rate notification. Check reverse-charge applicability under Sections 9(3) and 9(4), including the specified-services list (GTA, legal, sponsorship, director services) and the latest threshold amendments.

What you get back

Structured, exportable output

GSTR-2B reconciliation — sample exception reportAuto-generated · March 2026
GSTIN
Invoice
Status
ITC diff (₹)
27AAACT****1Z5
T-2403/0412
Matched
0
29ABCDE****2Q9
SI/2403/117
Amount mismatch
-842
06KLMNO****9A3
—
In 2B, missing in books
+17,280
07QWERT****7Z1
INV/03/2026/0088
In books, missing in 2B
-4,650
24ZXCVB****4P2
2403-INV-029
Invoice-date mismatch (30d tol.)
0

Try these questions

→Is ITC available on construction of a warehouse used for our own operations under Sec. 17(5)(d), after the CGST (Amendment) Act 2024 retrospectively replaced 'plant or machinery' with 'plant and machinery'?
→What is the GST treatment of a SaaS subscription invoiced to a US client — does it qualify as export of services under Sec. 2(6) IGST Act, and can we supply under LUT?
→When must a recipient pay GST under reverse charge for legal services received from an individual advocate under Notification 13/2017-CT(R)?
→What are the conditions under Sec. 16(2) (including sub-clause (aa)) for claiming ITC, and what happens if the supplier does not file GSTR-1 for the relevant tax period?
→How does Rule 42 proportional ITC reversal work for a manufacturer with both taxable and exempt supplies, and what is the annual reconciliation timing?
Simplify GST Compliance

Related use cases

Income Tax ResearchCorporate TaxTax Planning