“Returns” 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 73-74 CGST — Demands, SCN, and Recovery (With vs Without Fraud)
Section 73 demand without fraud. Complete guide under GST law. Updated March 2026.
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
Sections 59-64 CGST — Assessment (Self, Provisional, Summary, Best Judgment)
GST assessment. Complete guide under GST law. Updated March 2026.
Section 9 CGST Act 2017 — Levy and Collection of CGST (Charging Section)
Section 9 CGST levy. Complete guide under GST law. Updated March 2026.
Section 44 CGST — GSTR-9 Annual Return and GSTR-9C Reconciliation Statement
GSTR-9 annual return. Complete guide under GST law. Updated March 2026.
Sections 37-39 CGST — GSTR-1 (Outward Supply) and GSTR-3B (Summary Return)
GSTR-1. Complete guide under GST law. Updated March 2026.
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.
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 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.
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.
Section 18 of IGST Act 2017 — Transfer of Input Tax Credit
Section 18 of the IGST Act governs the transfer of funds that follows when input tax credit is cross-utilised — for example when IGST credit is used to pay CGST or SGST, the corresponding amount is transferred between the central and State tax accounts.
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 3 of IGST Act 2017 — Appointment of officers
Section 3 provides that officers appointed under the CGST Act are deemed to be the officers for administering the IGST Act, so no separate integrated-tax cadre is needed.
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.
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.
Section 141 of CGST Act 2017 — Transitional Provisions Relating to Job Work
Section 141 of the CGST Act, 2017 provided that inputs, semi-finished and finished goods lying with a job worker on the appointed day would attract no GST if returned to the principal within six months, extendable by a further two months.
Section 158A of CGST Act 2017 — Consent Based Sharing of Information
Section 158A of the CGST Act permits sharing of information furnished by a taxable person on the common portal with other systems and persons, subject to the taxpayer's consent.
Section 170 of CGST Act 2017 — Rounding Off of Tax etc.
Section 170 of the CGST Act requires the amount of tax, interest, penalty, fine or any other sum payable, and any refund, to be rounded off to the nearest rupee.
Section 143 of CGST Act 2017 — Job work procedure
Section 143 lets a registered principal send inputs or capital goods to a job worker without paying GST, provided the goods return within one year (inputs) or three years (capital goods), failing which the despatch is treated as a taxable supply.
Section 149 of CGST Act 2017 — Goods and services tax compliance rating
Section 149 provides for a GST compliance rating score for every registered person, based on how well they meet their obligations, determined on prescribed parameters and made public in the prescribed manner.
Section 19 of CGST Act 2017 — Taking Input Tax Credit in Respect of Inputs and Capital Goods Sent for Job Work
Section 19 of the CGST Act lets a principal claim input tax credit on inputs and capital goods sent for job work, even if sent directly to the job worker. Inputs must return within 1 year and capital goods within 3 years, else it is deemed a supply.
GST on Interior Design Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Interior Design Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Interior Design Services —