GST India Daily

29/09/2026

https://youtu.be/IAQ5Pv7wgy8?si=CFZVVA2LGhgeBCJu

E-Invoice applicable ஆன Business-ல் invoice issue செய்துவிட்டு IRN ...

05/09/2026

🍎 Happy Teachers’ Day! 📚✨

A teacher does more than teach a subject.
They inspire us to think, guide us to grow, build our confidence, and show us the right path.

Some lessons come from books, but the most valuable lessons come from teachers, mentors and guides who believe in us and help us become better versions of ourselves.

On this Teachers’ Day, we express our heartfelt gratitude to all the teachers, mentors and guides who continue to share their knowledge and make a difference in countless lives. 🙏

Thank you for educating, inspiring, guiding and empowering us.

🌱 Your knowledge creates our future.
Your guidance shapes our journey.
Your influence lasts a lifetime.

💐 Happy Teachers’ Day to All!

GST India Daily
Learn | Share | Grow Together

05/09/2026

🙏 THIS TEACHER’S DAY… I MISS MY GURU & MENTOR 🙏

Every Teacher gives us knowledge.
Every Guru shows us the path.
But only a few are blessed to have a Mentor who walks that path with us.

For me, that person was my beloved Guru and Mentor, CA PLN Raghukumar.

He was not merely someone who advised me professionally. He guided me, supported me, encouraged me, corrected me and believed in me.

Most importantly, he gave me an opportunity that changed the course of my professional life — the opportunity to join his firm as a Partner.

That was not merely a position or designation he gave me.

It was his trust in me.
It was his confidence in me.
It was an opportunity that shaped the person and professional I am today.

On 03.09.2026, I lost his physical presence.

And today, on Teacher’s Day, for the first time, I am unable to meet him, speak with him or receive his guidance.

The pain of his absence is difficult to express in words.

But I realise that a true Guru never completely leaves his disciple.

His words remain.
His teachings remain.
His values remain.
His guidance remains.
And above all, his memories remain forever.

Today, I may not be able to seek your blessings in person, Sir…

But I will continue to walk on the path you showed me, carry forward the values you taught me, and always remember the trust you placed in me.

Whatever heights I may reach in my life, a part of every achievement will always belong to you.

On this auspicious Teacher’s Day, I bow my head with gratitude and remember the person who was much more than a mentor to me.

🙏 My Guru. My Mentor. My Guide.
CA PLN Raghukumar 🙏

You may no longer walk beside me,
but your light will continue to show me the way.

Miss you deeply, Sir.
Your memories and blessings will remain with me forever. 💐

Happy Teacher’s Day, my beloved Guru. 🙏

03/09/2026

With Profound Grief and Deep Sorrow

We regret to inform you of the sad demise of our beloved and respected CA PLN Raghukumar Sir, who passed away this morning, 03.09.2026.

His passing is an immense loss to all of us. His guidance, wisdom, affection, and invaluable contribution to the profession and to everyone associated with him will always remain in our hearts.

Funeral Details:
📅 Date: 04.09.2026 (Friday)
🕝 Time: 2:30 PM
📍 Venue: Sukalayam,
70/44, Burkit Road,
T. Nagar, Chennai – 600017.

We pray to the Almighty for his noble soul to rest in eternal peace and to give strength and courage to his family, friends, colleagues, and well-wishers during this difficult time.

Om Shanti 🙏

29/08/2026

🏑GST கதைகள் – Episode 6 | National Sports Day Special 🇮🇳

🏏 Sports Coaching Fee – GST Exempt-ஆ?

“Sports coaching கொடுத்தால் GST கிடையாது!” என்று நினைக்கிறீர்களா? 🤔
எல்லா Sports Academy-க்கும் GST exemption கிடையாது!⚠️

✅ Exemption கிடைக்க முக்கியமான condition:

🏆 Training / Coaching in recreational activities relating to Sports
➕
🏛️ Service provided by a Charitable Entity registered u/s 12AA / 12AB of the Income-tax Act
= ✅ GST EXEMPT – NIL Rate

❌ ஆனால், ஒரு normal / commercial Sports Academy Cricket, Football, Badminton போன்ற sports coaching வழங்கினால், இந்த exemption தானாக கிடைக்காது. GST will apply as applicable.

📖 Legal Reference:
Notification No. 12/2017 – Central Tax (Rate)
Sl. No. 80 | Heading 9996

💡Remember:
“SPORTS COACHING என்றாலே EXEMPT இல்லை…
CHARITABLE ENTITY + SPORTS COACHING = EXEMPTION!”

🏑 இந்த National Sports Day, Hockey legend Major Dhyan Chandஅவர்களை நினைவுகூர்வோம். 🇮🇳

📚 GST-ஐ கஷ்டமா படிக்க வேண்டாம்… கதையா படிப்போம்! 😊

ைகள்

28/08/2026

🎀 Happy Raksha Bandhan! 🎀

Celebrating the beautiful bond of love, trust, care and protection shared between brothers and sisters. ❤️

May this special bond grow stronger with every passing year and fill our lives with happiness and togetherness. ✨

Wishing everyone a very Happy Raksha Bandhan! 🪔💐

— Team GST India Daily

28/08/2026

🌐 GST கதைகள் – Episode 5 | SEZ Special

🤔 SEZ-க்கு Supply பண்ணினாலே Zero-Rated Supply-ஆ?

SEZ customer என்றாலே Zero Rated என்று நினைக்காதீங்க! ⚠️

SEZ Unit / Developer-க்கு செய்யப்படும் supply:

🏢 SEZ Unit / Developer
➕
🎯 For Authorised Operations
= ✅ ZERO-RATED SUPPLY

📌 Authorised Operations-க்காக இல்லையென்றால்?
SEZ-க்கு supply செய்தோம் என்ற காரணத்தால் மட்டும் Zero-Rating benefit கிடைக்காது. Normal GST provisions apply as applicable.

💡 இன்னொரு முக்கியமான point:

Qualifying supply to an SEZ Unit / Developer is treated as an Inter-State Supply, even when the supplier and SEZ are located in the same State. 🌐

🔑 Remember:

“SEZ ADDRESS அல்ல… AUTHORISED OPERATION தான் KEY!"

📖 Refer: Sections 7 & 16 of the IGST Act

📚 GST-ஐ கஷ்டமா படிக்க வேண்டாம்… கதையா படிப்போம்! 😄

Follow GST India Daily for practical GST learning.

ைகள்

27/08/2026

✊✋✌️GST கதைகள் – Episode 4

🤔 CGST + SGST or IGST – எதை Charge பண்ணணும்?

Invoice போடும்போது CGST + SGST போடணுமா? IGST போடணுமா? என்ற confusion இருக்கா?

GST-ல் guessing game கிடையாது! 😄

📍 Location of Supplier
+
📍 Place of Supply
======================

🎯 Nature of Supply

🏠 Intra-State Supply → CGST + SGST
🌐 Inter-State Supply→ IGST

⚠️ Customer address மட்டும் பார்த்து tax type decide பண்ணக்கூடாது. Applicable Place of Supply provisions-ஐ முதலில் check பண்ணுவது முக்கியம்.

💡 Remember:
“GST-ல் GUESS வேண்டாம்… PLACE OF SUPPLY-ஐ MISS பண்ண வேண்டாம்!” 😎

✊ Rock, 📄 Paper, ✌️ Scissors மாதிரி CGST, SGST, IGST-ஐ select பண்ண முடியாது! 😂

📚 GST-ஐ கஷ்டமா படிக்க வேண்டாம்… கதையா படிப்போம்!

Follow GST India Daily for practical GST learning. 🇮🇳

ைகள்

26/08/2026

🌼 ONAM SPECIAL – GST கதைகள்! 🎁

Onam Gift கொடுத்தால் ITC கிடைக்குமா? 🤔

Employees-க்கு Onam Gift 🎁 கொடுக்கும்போது பலருக்கும் ஒரு common confusion:

“₹50,000-க்குள் Gift என்றால் ITC எடுத்துக்கலாமா?”

❌ No! ₹50,000 என்பது ITC limit அல்ல.

📌 Section 17(5)(h)
Goods disposed of by way of Gift / Free Samples → ITC Blocked 🚫

📌 Schedule I – ₹50,000 Rule
Employer → Employee gift-க்கு ₹50,000 threshold என்பது Supply determination தொடர்பானது — ITC eligibility தொடர்பானது அல்ல!

💡 Remember:
₹50,000 Limit = Supply Issue
Not ITC Eligibility!

GST provisions-ஐ mix பண்ணாமல் புரிந்து கொள்வோம்! 😄📚

🌸 Happy Onam from GST India Daily! 🌸
பூக்களால் வாசல் மலரட்டும்…
மகிழ்ச்சியால் வாழ்க்கை மலரட்டும்! 🌼

26/08/2026

🌙✨ Milad-un-Nabi Mubarak! ✨🌙

On this blessed occasion of Milad-un-Nabi, may the timeless teachings of Prophet Muhammad ﷺ inspire us to spread love, compassion, kindness, peace and unity. 🤲💚

May this auspicious day bring peace to our hearts, happiness to our homes and prosperity to our lives.

🌙 Wishing you and your family a peaceful and blessed Milad-un-Nabi! 🌙

Warm wishes from
GST India Daily