“Registration” in GST
GST Return Filing: Types, Due Dates & Step-by-Step Process (FY 2025-26)
Complete guide to GST return filing for FY 2025-26. Types of GST returns (GSTR-1, GSTR-3B, GSTR-9), monthly and quarterly due dates, QRMP scheme, late fee, and step-by-step filing process on GST portal.
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
Sections 1-2 CGST Act 2017 — Definitions (130+ Key Terms Explained)
CGST Act Section 2 definitions. Complete guide under GST law. Updated March 2026.
Sections 31-34 CGST — Tax Invoice, Credit Note, Debit Note, and E-Invoice
tax invoice GST. Complete guide under GST law. Updated March 2026.
Section 18 CGST — ITC in Special Circumstances (New Registration, Composition Switch, Merger)
Section 18 ITC special. Complete guide under GST law. Updated March 2026.
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 37-39 CGST — GSTR-1 (Outward Supply) and GSTR-3B (Summary Return)
GSTR-1. Complete guide under GST law. Updated March 2026.
Section 7 CGST Act 2017 — Scope of Supply (The Most Critical Provision in GST)
Section 7 CGST scope of supply. Complete guide under GST law. Updated March 2026.
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.
HSN and SAC Codes: Classification of Goods and Services Under GST
HSN codes classify goods and SAC codes classify services under GST. Learn about mandatory HSN/SAC disclosure, turnover-based requirements, digit requirements, and consequences of incorrect classification.
Place of Supply Under GST: Rules for Goods, Services and Digital Economy
The place of supply rules under IGST Act determine whether a transaction is intra-state (CGST+SGST) or inter-state (IGST). Learn rules for goods (Sections 10-11) and services (Sections 12-13) including digital services.
GST on Imports: Basic Customs Duty, IGST and Compensation Cess on Imports
Imports into India attract Basic Customs Duty (BCD) plus IGST and Compensation Cess. Learn about the import GST structure, ITC on import IGST, and special valuation rules for computing import duties.
Section 10 CGST Act 2017 — Composition Scheme (1% Tax, Simplified Compliance)
Section 10 composition scheme. Complete guide under GST law. Updated March 2026.
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.
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.
GST Rate Chart 2025-26: Complete List of GST Rates on Goods & Services
Complete GST rate chart for FY 2025-26. GST rates on goods (0%, 5%, 12%, 18%, 28%) and services including latest changes. Covers food, pharma, electronics, construction, healthcare, education and more.
GST Exemptions: List of Exempt Goods and Services Under Schedule to CGST Act
Many goods and services are exempt from GST in India. Learn about exempt categories including food, healthcare, education, agricultural produce, and key exemption lists under CGST Exemption Notification.
Goods Transport Agency (GTA) and Transport Sector GST Compliance
GST on Goods Transport Agency (GTA) services involves reverse charge mechanism when recipient is registered. GTAs can choose forward charge (12% with ITC) or reverse charge (5% without ITC). Learn the compliance rules.
GST Audit and Assessment: Types, Process and Adjudication Under CGST Act
GST audits under Sections 65-66 and assessment proceedings under Sections 73-74 are the enforcement mechanisms of the GST law. Learn about departmental audits, scrutiny, best judgment assessment, and SCN process.
GST E-Invoice: Mandatory Thresholds, Generation Process and IRN
GST e-invoicing is mandatory for businesses with turnover above Rs.5 crore. Learn about the Invoice Registration Portal (IRP), IRN generation, QR code requirements, and integration with accounting software.
GST on Real Estate: Tax on Under-Construction Flats, REITs and Joint Development
GST on real estate applies to under-construction flats: 5% (regular residential) and 1% (affordable housing). Completed/ready-to-register properties have no GST. Learn about GST in JDA, REITs, and commercial property.
GST Annual Return GSTR-9: Filing Guide, Reconciliation and Due Date
GSTR-9 is the annual GST return disclosing the full year supply details, ITC, and tax payments. Learn the table-wise breakup, reconciliation with GSTR-3B, GSTR-9C requirements, and due dates.
Goods and Services Tax (GST): Complete Overview of India GST Framework
GST (Goods and Services Tax) replaced 17 central and state taxes in India on 1 July 2017. Learn about CGST, SGST, IGST, the dual GST structure, rates, registration, and ITC mechanism.
Reverse Charge Mechanism Under GST: Services, Goods and Compliance
Under GST Reverse Charge Mechanism (RCM), the recipient (not the supplier) pays GST. Learn the list of services under Section 9(3), RCM on imports, GTA, legal services, and compliance requirements.