“Composition” in GST
GST Compliance Calendar — All Due Dates 2026–27
Every GSTR due date for FY 2026–27. Monthly, quarterly, and annual returns for Regular, QRMP, Composition, TDS, and E-commerce operators. Printable PDF.
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
GST Penalty Guide — Every Fine, How to Avoid It
Every GST penalty, interest rate, and section reference for 2026–27. Late return filing, ITC fraud, non-registration, e-invoicing violations, and more — with exact section numbers.
GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit & Late Fee (2024-25)
GSTR-9 is the GST annual return mandatory for regular taxpayers with aggregate turnover above ₹2 crore. The due date is 31 December after the end of the financial year. Learn who must file, the turnover limit for GSTR-9C, late fee, and the step-by-step filing process for FY 2024-25.
GST Portal (gst.gov.in) Complete How-To Guide
Step-by-step guides for GST registration, GSTR-1 & GSTR-3B filing, e-invoice generation, e-way bill, ITC reconciliation, and refund application.
Section 17 CGST Act — Blocked ITC (The Complete List of Credits You Cannot Claim)
Section 17 blocked ITC. Complete guide under GST law. Updated March 2026.
GST Registration Thresholds: ₹40, ₹20 and ₹10 Lakh
Three limits, and which one applies depends on what you supply and where — plus a set of conditions that disqualify a supplier from the higher goods threshold.
RCM Entries 5A, 5AA and 5AB: Three Renting Entries That Do Not Overlap
Rent is the one input almost every business pays, and it now sits under three different reverse charge entries. They were inserted seven years apart, they answer different problems, and each has a boundary the others do not.
GST Invoice: Format, Mandatory Fields, Rules & How to Create (2025-26)
Complete guide to GST invoice for FY 2025-26. Mandatory fields in a GST tax invoice, invoice format, time limit to issue, e-invoicing applicability, Bill of Supply for exempt goods, and free GST invoice formats.
How to File Final Return GSTR-10 After GST Cancellation
Step-by-step guide to filing the GST final return in Form GSTR-10 after cancellation — who must file, stock and ITC reversal, due date, late fee and the process on the GST portal.
Rule 62: CMP-08 by the 18th, GSTR-4 by 30 June
One quarterly statement, one annual return, and a due date that moved from 30 April to 30 June from FY 2024-25 — with a three-year bar now closing the door behind both.
QRMP Scheme: Quarterly Return Filing and Monthly Payment for Small GST Taxpayers
The QRMP scheme allows GST taxpayers with up to Rs.5 crore turnover to file quarterly returns while paying tax monthly. Learn about QRMP eligibility, IFF, payment options, and filing timeline.
RCM Entry 14: Security Services and Its Two Exclusions
Entry 14 is short, and every word in it is load-bearing. It applies to a particular service, from a particular kind of supplier, to a particular kind of recipient — and it then writes two exclusions into the entry itself rather than leaving them to the exemption notification.
Aggregate Turnover: The Five Things It Includes, PAN-Wide
Computed on PAN across all India, including exempt supplies and exports but excluding the tax itself and inward reverse charge supplies.
Supplies to Related Persons: Schedule I and Rule 28
A supply to a related person is taxable even without consideration — but where the recipient can take full credit, the invoice value is deemed to be open market value.
Selling a Capital Good: Section 18(6) and Rule 44(6)
Pay the higher of the depreciated credit or the tax on the sale price. Which means selling an old asset cheap does not reduce the GST as much as you would expect.
Section 17(3): What Counts as Exempt Supply for Reversal
Four things that are not exempt supplies in ordinary language but are for reversal purposes — and one thing that looks like it should be and expressly is not.
GST Registration Checklist — All 7 Types Covered
Complete document requirements for every GST registration type — Regular, Composition, Casual, NRTP, ISD, TCS/E-commerce, and Voluntary. Entity-wise breakdown included.
GST Input Tax Credit: Conditions, Restrictions, Reversal and ITC Rules 2025
Input Tax Credit (ITC) under GST allows setting off GST paid on inputs against output tax liability. Learn the conditions under Section 16, blocked credits under Section 17(5), GSTR-2B matching, and reversal rules.
Sections 107-112 CGST — GST Appeals (First Appeal, Tribunal, High Court)
GST appeal. Complete guide under GST law. Updated March 2026.
Order of Utilisation: Sections 49A, 49B and Rule 88A
IGST credit must be exhausted first — but Rule 88A lets you choose how to split it between CGST and SGST, and that choice moves cash between two governments.
GST Registration: Process, Documents, Limit & Online Application (2025-26)
GST registration guide 2025-26: Ôé╣40L limit for goods, Ôé╣20L for services. Who must register, online application on GST portal, documents and GSTIN certificate explained.
No GST on Advances for Goods: How the Relief Actually Works
Section 12(2) makes the time of supply of goods the earlier of the date of invoice (or the last date on which the invoice was required to be issued under s.31) and the date of receipt of payment.
Section 16(3): Depreciation on the Tax Component Kills the Credit
Capitalise the GST with the asset and claim depreciation on it, and the credit is gone. A one-line provision that catches fixed asset registers every year.