GST
Articles & Guides
Expert insights on GST from practising Chartered Accountants — plain language, actionable advice.
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.
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.
GST Registration: Process, Documents, GSTIN and Post-Registration Compliance
GST registration is mandatory for businesses exceeding turnover thresholds. Learn the online REG-01 application process, required documents, GSTIN structure, and post-registration compliance obligations.
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.
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.
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 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 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.
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.
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