GST India Daily

✊✋✌️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

🌼 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! 🌼

🌙✨ 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

🌼 Happy Onam! 🌼

May the beautiful festival of Onam bring happiness, prosperity, peace, and togetherness to every home. 🌸✨

May the spirit of Onam inspire us to celebrate our traditions, cherish our relationships, and welcome new beginnings with hope and positivity.

🌺 Wishing you and your family a joyful, prosperous & blessed Onam! 🌺

Warm wishes from
GST India Daily 💚

🎉 50K INSTAGRAM FAMILY! ❤️

50,000 Followers — 50,000 Reasons to Say THANK YOU! 🙏

This milestone belongs to every follower, supporter, learner and well-wisher who has been part of the GST India Daily journey.

Your continuous support, questions, comments and encouragement inspire us to learn more, create more and share more. Every question you ask becomes an opportunity to create useful content for the entire community. 📚💡

From one post to a growing family of 50K, this journey would not have been possible without YOU! ❤️

Thank you for trusting, supporting and growing with GST India Daily. 🙏

Link: https://www.instagram.com/camanimaran?igsi=NGFveHY5MWY1MDBj

50K Strong. One Learning Community. Many More Miles to Go! 🚀

— CA Manimaran Kathiresan
Founder – GST India Daily

🚗 Company Name-ல் Car வாங்கினால் GST ITC கிடைக்குமா? 🤔

Business purpose-க்கு car வாங்கினாலே ITC automatically கிடைக்காது!❌

📌 Section 17(5) of the CGST Act கீழ் motor vehicles-க்கான ITC மீது specific restrictions உள்ளன. அதே நேரத்தில் சில முக்கிய exceptions-ம் உள்ளன. ✅

👉 Car Dealer
👉 Passenger Transportation
👉 Driving Training

💡 Car in Business Name ≠ Automatic ITC

Car வாங்கும் முன்பும் ITC claim செய்யும் முன்பும் Section 17(5)-ஐ Check பண்ணுங்க! 🚘📚

GST-ஐ கஷ்டமா படிக்க வேண்டாம்… கதையா படிப்போம்! 😄

Follow GST India Daily for practical GST learning. 🇮🇳

Section17 BlockedCredit MotorVehicle GSTUpdates GSTKnowledge Taxation CharteredAccountant

🏆 A Milestone. A Recognition. A Bigger Responsibility.

Proud to share that GST India Daily Online Taxation Academy is now an Associated Training Partner of BFSI Sector Skill Council of India (BFSI SSC). 🇮🇳

From sharing knowledge to building skills, our journey continues with a bigger purpose. 🚀

Grateful for the trust, support and recognition. 🙏

More Learning. More Skills. More Impact.

🎉 7th Offline Batch – Madurai Successfully Completed! 🎉

Happy to share that our GST Returns Certificate Course at Madurai was successfully completed with 45 enthusiastic participants. ❤️

Two days filled with practical learning, knowledge sharing, interaction and real-time insights made this batch truly memorable.

My heartfelt thanks to all 45 participants for your wonderful energy, active participation and commitment to learning. 🙏

Every batch is not just a class — it is a new learning journey and a new professional connection.

📚 Keep Learning • Keep Growing • Keep Excelling!

With gratitude,
CA Manimaran Kathiresan
Founder & GST Trainer
GST India Daily Online Taxation Academy

Happy 80th Independence Day! 🇮🇳

“Freedom is not just a right; it is a responsibility. Let us uphold it with honesty, knowledge and integrity.”

Let us take pride in our great nation and work together towards a stronger, progressive and prosperous India.

One Nation • One Pride • One Future

Jai Hind! 🇮🇳 Vande Mataram!

With warm regards,
CA Manimaran Kathiresan
Founder & GST Trainer
GST India Daily Online Taxation Academy