Practical, accurate guides on GST registration, return filing, ITC, e-Invoice and more — written to help you understand the real portal.
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GST is charged on a value, but which one? Section 15 starts with the transaction value, adds packing, freight, commission and late-payment interest, takes out discounts that meet the conditions, and falls back on the valuation rules for related persons. With a worked bill.
GST is not due on the day you feel like paying it. Sections 12, 13 and 14 fix the "time of supply" — the date that decides which month the sale goes into. Goods, services, advances, reverse charge and rate changes, with worked examples.
Goods leaving your premises without a sale? Under Rule 55 you move them on a delivery challan, not a tax invoice. The cases it covers, what it must show, the three copies, the e-way bill link, GSTR-1 Table 13 and common mistakes.
Since 10 October 2024, a registered business renting a shop or office from an unregistered landlord pays 18% GST itself under reverse charge. Who is covered, who is not, the self-invoice, how to pay it in GSTR-3B and claim it back as ITC, with a worked example.
GST paid late carries 18% interest a year, but only on the tax you pay in cash. How Section 50 and Rule 88B work, a worked example with dates, interest on wrongly claimed ITC, and how it differs from the late fee.
Input tax credit on FY 2025-26 invoices must be taken in a GSTR-3B filed by 30 November 2026, or earlier if you file GSTR-9 first. Which return is your last chance, what else closes on 30 November, and a checklist to finish in time.
Filed GSTR-1 with a wrong invoice or a missed one? GSTR-1A lets you add or correct it in the same month, before GSTR-3B. Since the July 2025 period it is also the only way to change the sales figures that GSTR-3B now locks.
Closing a business or no longer liable to GST? Here is the full cancellation path — REG-16 application, tax on closing stock under Section 29(5), the REG-19 order and the final return GSTR-10 — plus what happens when the officer cancels on his own.
If your taxable supplies cross ₹50 lakh in a month, Rule 86B can stop you from paying more than 99% of your output tax from ITC. Who it applies to, the exceptions, and how it shows up in GSTR-3B.
ASMT-10 is the notice an officer issues after scrutinising your GST returns. What it means, the 30-day reply in ASMT-11, when ASMT-12 closes the case, and what happens if you ignore it.
Accounting firms and businesses hire people who can actually file GST returns. Here are the practical skills that matter — GSTR-1, GSTR-3B, ITC reconciliation, e-way bills, notices — and how to practise them before your first job.
GSTN's new Multi-State Registration lets a Normal Taxpayer apply in several States/UTs at once — one Master TRN, the Common Registration Information once, then one TRN and one GSTIN per State. Step by step, with the ITC rules that catch most businesses.
Invoice Management System (IMS) lets recipients accept, reject or keep supplier invoices pending — and that choice shapes GSTR-2B ITC and GSTR-3B Table 4.
Who must file GSTR-7, what rate applies (including metal scrap TDS), how deductee credit works, and the monthly due date — with practice tips.
E-commerce operators collect TCS on supplier sales through the platform. Learn GSTR-8 scope, rate ideas, net value, and monthly filing basics.
From bank to Electronic Cash Ledger via challan (CPIN/CIN), head-wise balances (IGST/CGST/SGST/Cess), and how filing debits the ledger.
Motor vehicles, food, personal use, construction, and other blocked credits — a practical map of Section 17(5) so GSTR-3B ITC stays defensible.
Enroll students, assign practice credits, track the 30-module GST course, and manage batches on web or Android — without using live taxpayer GSTINs.
Every GST invoice must have 16 mandatory fields. Learn the correct format for B2B, B2C, Export, Bill of Supply, Credit Note and Debit Note — with ready-to-use templates.
Never miss a GST deadline again. Complete due date calendar for GSTR-1, GSTR-3B, CMP-08, GSTR-4, GSTR-7, GSTR-8, GSTR-5, GSTR-5A, GSTR-9, GSTR-9C, and IFF — with late fee and interest rules.
Learn how to verify any GSTIN status online. Check if a GST number is active, cancelled, or suspended — and what each status means for ITC claims.
GSTR-1 is the monthly or quarterly statement of outward supplies. Learn exactly how to file it — tile by tile — with due dates, late fees, and common mistakes to avoid.
Who must register for GST? What documents do you need? This complete guide covers eligibility thresholds, all registration types (Regular, Composition, TDS, ECO), Part A/Part B, and how to get your GSTIN.
GSTR-3B is filed every month (or quarter under QRMP) to declare your outward and inward supplies summary, claim ITC, and pay GST dues. Here is everything you need to know to file it correctly.
ITC is the backbone of GST — it prevents cascading taxation. But claiming it incorrectly can lead to notices and demand orders. This guide covers everything from eligibility conditions to reversal rules.
e-Invoicing (IRN generation) and e-Way Bills are mandatory for businesses above specified thresholds. This guide covers who needs them, how to generate them, the QR code structure, and cancellation rules.
GSTR-9 is the annual consolidation of every monthly return you filed during the year, and GSTR-9C is the self-certified reconciliation statement. Learn who must file, the table-by-table breakup, turnover thresholds, and the most common reconciliation errors.
The Composition Scheme is a simplified route for small businesses — pay a flat rate on turnover and skip invoice-level returns. Learn the eligibility limits, the tax rates for traders, manufacturers, restaurants and service providers, and how to file CMP-08 and GSTR-4.
The QRMP scheme lets small taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Learn the ₹5 crore eligibility, how the Invoice Furnishing Facility (IFF) works, the fixed-sum vs self-assessment payment methods, and the state-wise due dates.
Under RCM the recipient — not the supplier — is liable to pay GST. This guide explains the two categories of RCM, the common notified supplies like GTA, advocate and director services, how to pay it in GSTR-3B, and how to claim it back as ITC.
GSTR-2A and GSTR-2B both show your inward supplies, but only one is the basis for claiming ITC. Learn the difference between the dynamic GSTR-2A and the static GSTR-2B, when each is generated, and how to reconcile them to claim the right ITC.
Every GST invoice needs the correct HSN or SAC code. Wrong codes attract penalties up to ₹50,000. Download our complete HSN/SAC Excel reference.
Master e-Way Bills under GST — generation methods, 24-hour cancellation, consolidated CEWB, Part-B vehicle update, validity rules (1 day per 200 km), and bulk JSON upload from Tally/Zoho.
Place of Supply determines whether a transaction is inter-state (IGST) or intra-state (CGST+SGST). Wrong POS means wrong tax — here is how to get it right every time.
GST refunds cover exports, inverted duty structure, excess cash balance, SEZ supplies, and deemed exports. Learn each type, required documents, and the RFD-01 filing process.
Received a DRC-01B notice? Learn differences between DRC-01, DRC-01A, and DRC-01B, how to respond within time limits, and what happens if you ignore a GST demand notice.
Export of goods and services is zero-rated under GST. Learn how to file LUT (Letter of Undertaking), claim export refund with or without IGST payment, and SEZ supply rules.
ITC reversal is mandatory — non-payment within 180 days (Rule 37A), common credit for exempt + taxable supplies (Rule 42/43), and more. Learn all rules with examples.
The GST portal offers three verification methods — DSC (Digital Signature), EVC (OTP), and E-Sign (Aadhaar). Learn which is mandatory for your business type.
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