“Returns” 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.
Section 155 of CGST Act 2017 — Burden of Proof
Section 155 of the CGST Act places the burden of proving eligibility of input tax credit on the person who claims it, not on the department.
Section 20 of IGST Act 2017 — Application of Provisions of the Central Goods and Services Tax Act
Section 20 of the IGST Act applies a wide range of CGST Act provisions — registration, input tax credit, returns, assessment, offences and more — to integrated tax mutatis mutandis, and provides that penalties under the IGST Act equal the sum of the CGST and SGST penalties.
Section 46 of CGST Act 2017 — Notice to Return Defaulters
Section 46 of the CGST Act empowers the proper officer to issue a notice in Form GSTR-3A to a registered person who fails to furnish a return, requiring the return to be filed within 15 days.
GST on Housekeeping Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Housekeeping Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Housekeeping Services — at...
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
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 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.
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.
Sections 73-74 CGST — Demands, SCN, and Recovery (With vs Without Fraud)
Section 73 demand without fraud. Complete guide under GST law. Updated March 2026.
GST on Training Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Training Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Training Services — at a glance...
GST on Repair Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Repair Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Repair Services — at a glance...
IGST 13(8)(b) Omitted: Intermediary Services Can Now Be Exports
For nine years, an Indian agent earning commission from a foreign principal paid 18% GST on it. Not because the service was consumed in India — it plainly was not — but because a single clause said the place of supply was wherever the supplier sat.
Rule 45 and Rule 55: The Job Work Delivery Challan
The delivery challan is what allows goods worth crores to move without an invoice and without tax. It is also the only document tying those goods back to their owner — which is why the rules about who may issue it, who may endorse it, and when a fresh one is needed are unusually precise.
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.
GST on Manpower Supply: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Manpower Supply in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Manpower Supply — at a glance...
Section 37(3): The 30 November Rectification Limit
One date closes the year for outward supply corrections, ITC claims, credit notes and amendments — and filing the annual return early closes it sooner.
GST on Cloud Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Cloud Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Cloud Services — at a glance...
GST on Catering Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Catering Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Catering Services — at a glance...
Section 151 of CGST Act 2017 — Power to call for information
Section 151 empowers the Commissioner, or an officer authorised by him, to direct any person to furnish information relating to any matter dealt with under the Act, within the time, form and manner specified in the order.
GST on Insurance Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Insurance Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Insurance Services — at a...
GST on Banking Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Banking Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Banking Services — at a glance...
Section 14 of IGST Act 2017 — Special Provision for Payment of Tax by a Supplier of OIDAR Services
Section 14 of the IGST Act requires an overseas supplier of Online Information and Database Access or Retrieval (OIDAR) services to a non-taxable online recipient in India to register in India and pay IGST on such supplies, with a simplified registration through Form GST REG-10.
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.