Truetal Knowledge Hub

Business knowledge. Made practical.

GST, e-invoicing, input tax credit and accounting—explained in plain English, with technical detail and worked examples.

Plain-English guidanceWorked examplesSource-aware answers

A gears icon representing the mechanical, systemic nature of an HSN master-data error spreading across an ERP.

GST Rate Changes

GST Rate Changed but Your Item Master Did Not: How One Wrong HSN Mapping Spreads Into Invoice, E-Way Bill and Returns

The practical failure after a rate change is usually master data, not tax theory. One unupdated HSN mapping quietly feeds five different downstream documents with the wrong rate.

23 Sept 2026

A ledger icon representing the specialised valuation flow for RSP-based GST invoices.

GST Rate Changes

E-Invoice TotItemVal Error for RSP Goods: February 2026 IRP Change

A notified RSP-based valuation can produce an invoice total that doesn't match the standard taxable-value arithmetic your IRP validation might expect. Here is what to flag, not "fix."

23 Sept 2026

A ledger icon representing reconciliation between GSTR-1 and GSTR-3B figures.

ITC & GSTR-2B / IMS

GSTR-1 vs GSTR-1A vs GSTR-3B: Where to Fix a Sales Mistake Without Creating a Second Mismatch

The correction path depends entirely on whether GSTR-3B for the period has already been filed. Here is the right sequence for both cases.

23 Sept 2026

A chart icon representing reconciliation analysis between GSTR-2B and internal purchase books.

ITC & GSTR-2B / IMS

GSTR-2B Mismatch: 10 Reasons Invoices Don’t Match Your Books

A GSTR-2B mismatch usually traces back to one of a handful of causes. Work through them in order before assuming your own books are wrong.

23 Sept 2026

Indian finance professional comparing supplier invoices with a neutral four-state review queue before choosing a GST IMS action.

ITC & GSTR-2B / IMS

GST IMS: Accept, Reject or Keep an Invoice Pending

Choose an IMS action from the document facts, not from a mismatch colour. See what Accept, Reject, Pending and No Action change in GSTR-2B—and what they do not prove about ITC.

23 Sept 2026

A clock icon representing the 180-day countdown for the ITC reversal rule.

ITC & GSTR-2B / IMS

Supplier Not Paid Within 180 Days: How to Reverse and Later Reclaim GST ITC – Including Partial Payments

ITC claimed on an unpaid invoice must be reversed with interest if payment isn't made within 180 days — but it can be reclaimed once you do pay.

23 Sept 2026

A handshake icon representing resolving a disputed credit note between supplier and buyer.

ITC & GSTR-2B / IMS

A Supplier Credit Note Appeared in GSTR-2B but You Disagree With It: What Should the Buyer Do?

A supplier-issued credit note you don't agree with can silently reduce your ITC through GSTR-2B unless you act on it through IMS.

23 Sept 2026

A shield icon representing categories of ITC blocked under Section 17(5).

Filing Notices & Litigation Prevention

Blocked ITC Under Section 17(5): A Practical Expense-by-Expense Checklist for Indian Businesses

Section 17(5) blocks ITC on specific categories, each with its own exceptions. Claiming blindly or blocking too broadly are both real, costly mistakes.

23 Sept 2026

Indian finance reviewers examining a tax-head mismatch worksheet and evidence before preparing a DRC-01B Part B response.

Filing Notices & Litigation Prevention

DRC-01B Part B: Reply to a GSTR-1 vs GSTR-3B Mismatch

An evidence-led response workflow for DRC-01B Part B, including the Rule 88C seven-day clock, DRC-03 linkage, a tax-head worksheet and the DRC-01C distinction.

23 Sept 2026

A clock icon representing the tax point triggered by an advance payment for services.

Filing Notices & Litigation Prevention

GST on Advance Received for Services: Receipt Voucher, Invoice and Accounting Entry Explained

Receiving an advance for a service can itself trigger the GST liability, before any invoice is ever raised. Here is how to handle the tax and the later adjustment.

23 Sept 2026

GST Rate Changed but Your Item Master Did Not: How One Wrong HSN Mapping Spreads Into Invoice, E-Way Bill and Returns

E-Invoice TotItemVal Error for RSP Goods: February 2026 IRP Change

GSTR-1 vs GSTR-1A vs GSTR-3B: Where to Fix a Sales Mistake Without Creating a Second Mismatch

GSTR-2B Mismatch: 10 Reasons Invoices Don’t Match Your Books

GST IMS: Accept, Reject or Keep an Invoice Pending

Supplier Not Paid Within 180 Days: How to Reverse and Later Reclaim GST ITC – Including Partial Payments

A Supplier Credit Note Appeared in GSTR-2B but You Disagree With It: What Should the Buyer Do?

Blocked ITC Under Section 17(5): A Practical Expense-by-Expense Checklist for Indian Businesses

DRC-01B Part B: Reply to a GSTR-1 vs GSTR-3B Mismatch

GST on Advance Received for Services: Receipt Voucher, Invoice and Accounting Entry Explained

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