100% Free — No Login Required

GST Study Materials

Topic-wise reference notes — 15 GST modules with tables, worked examples, practice problems, and 50 MCQs per topic. Click any topic to view and print.

🏛️

Registration

GSTIN, Part A/B, TRN, amendments, bank account, cancellation

▼

🧾

Invoicing

B2B/B2C invoices, CGST/IGST rules, HSN, credit & debit notes

▼

🚛

e-Way Bill

EWB threshold, Part A/B, validity, extension, cancellation

▼

📤

e-Invoice

IRN, IRP systems, JSON schema, auto-population, QR code

▼

📋

GSTR-1 Filing

Tile structure, B2B/B2CS/HSN/CDN, due dates, nil return

▼

📊

GSTR-3B Filing

ITC setoff, blocked credits, Rule 36(4), interest, late fee

▼

🏦

Ledgers

Cash, Credit, Liability ledgers; ITC setoff order; reversals

▼

✏️

GSTR-1A Amendment

Amend filed GSTR-1, impact on buyer ITC, one-time per period

▼

🔔

IMS

Accept/Reject/Pend invoices, GSTR-2B impact, deadlines

▼

📥

GSTR-2A/2B

Dynamic vs static, Rule 36(4), ITC sections, reconciliation

▼

💳

Payments

Challan creation, CIN/CPIN, head-specific balances, payment receipt

▼

📅

Annual Return

GSTR-9 tables, GSTR-9C self-certification, late fee rules

▼

🔧

User Services

GSTIN search, application tracking, tax comparison, penalties

▼

⚙️

Special Schemes

QRMP, Composition, TDS/GSTR-7, TCS/GSTR-8, OIDAR, NRTP

▼

🎓

Advanced Topics

RCM, ISD, blocked credits, GSTR-2B reconciliation, DRC-01B

▼

Want hands-on GST practice? Create a free account at IndIaTaxSim →

80-module guided course · Live portal simulation · GST proficiency exam & certificate