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31 OCTForm 24Q / 26Q · TDS return · Jul–Sep 2026in 5 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 5 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 12 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 16 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 18 days 20 NOVGSTR-3B · Summary return · Oct 2026in 25 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 4 days 15 NOVPF & ESI · Contributions · Oct 2026in 20 days
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Guide library

Tax & compliance, explained properly

Plain-English guides on GST, income tax, TDS, capital gains, ITR filing and business registration — each with the rule, the numbers, the steps and the questions people actually ask. Written and kept current by TaxClue's CA desk.

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Browse 533 guides across 11 topics

GST48 guides

Registration, returns, ITC, e-invoicing, notices and compliance.

GST

GST Registration Online — Process, Documents & GSTIN

How to register for GST on the government portal — the threshold, documents by entity type, Aadhaar authentication, the ARN-to-GSTIN timeline and the new 3-day fast-tr…

5 min read · 16 FAQs
GST

GST in India — Rates, Registration & Returns

What GST is, the GST 2.0 two-slab structure (5% & 18%), who must register, which returns you file, and how Input Tax Credit and reverse charge work — updated for FY 20…

4 min read · 16 FAQs
GST

E-Way Bill — Limit, Validity & How to Generate

When an e-way bill is required, the Rs 50,000 consignment-value limit, validity by distance, Part A vs Part B, the 2025 portal changes, penalties under Section 129 and…

6 min read · 16 FAQs
GST

GST Audit in India — Section 65, 66 & GSTR-9C

The three forms of GST audit, how to respond to an ADT-01 notice, records you must keep, common red flags officers look for, and the audit-to-appeal timeline.

6 min read · 16 FAQs
GST

GST Reconciliation in India — Match 2B, 1 & 3B

How to reconcile GSTR-2B with your purchase register, GSTR-1 with sales and GSTR-3B with your books — the Rule 36(4) ITC ceiling, common mismatches, and the GSTR-9 / G…

6 min read · 16 FAQs
GST

GSTIN Format in India — How to Read a GST Number

The 15-character GSTIN decoded position by position: state code, embedded PAN, entity number, the 14th "Z" and the check digit — plus the full state-code list and how…

5 min read · 15 FAQs
GST

IEC Code — Your Key to Import & Export

What the Import Export Code is, who needs it, the exact DGFT online process, the Rs 500 fee, the documents required, and the annual Apr-Jun update that keeps your IEC…

5 min read · 15 FAQs
GST

Service Tax in India — Abolished, Now GST

Service tax no longer exists. It was subsumed into GST from 1 July 2017. Here is the last service tax rate, how it maps to today's GST, and how to settle any pending p…

4 min read · 14 FAQs
GST

The GST Council — Composition & Latest Decisions

India's apex GST policy body: how it is composed, how the 3/4th weighted-majority vote works, what it decides, and the 56th-meeting GST 2.0 two-slab reform effective 2…

5 min read · 16 FAQs
GST

Blocked Credit Under GST — Section 17(5) Explained

The complete list of goods and services on which Input Tax Credit is blocked under Section 17(5) of the CGST Act — with the exceptions, the same-business rule and how…

6 min read · 16 FAQs
GST

Documents Required for GST Registration

The exact document checklist for GST registration — by business type (proprietor, partnership, company, LLP), the file-format and size specs, and the common reasons ap…

4 min read · 16 FAQs
GST

E-Invoicing Under GST — IRP, IRN & the ₹5 Crore Rule

Who must generate e-invoices, the ₹5 crore turnover threshold, how the IRP portal issues the IRN and QR code, the 30-day reporting limit for ₹10 crore+ businesses, and…

5 min read · 16 FAQs
GST

E-Way Bill under GST — Generation, Validity & Penalties

When an e-way bill is required, how to generate it on ewaybillgst.gov.in, Part A vs Part B, distance-based validity, cancellation, exemptions and the penalty for movin…

5 min read · 16 FAQs
GST

FSSAI Registration & License — Basic, State or Central?

The correct FSSAI tier for your food business, the revised turnover slabs, fees, documents, the 14-digit FSSAI number and the new perpetual-validity rule.

5 min read · 16 FAQs
GST

GST Advance Ruling (AAR) — Apply, Timeline & Appeals

Who can seek a GST Advance Ruling, the questions the AAR can decide, the Rs10,000 fee, the 90-day timeline, appeals to the AAAR and how binding the ruling really is.

5 min read · 17 FAQs
GST

GST Aggregate Turnover — What to Include & Exclude

How aggregate turnover is computed under Section 2(6) of the CGST Act — the all-India, same-PAN figure that decides your GST registration, composition and e-invoicing…

4 min read · 16 FAQs
GST

GST Anti-Profiteering — Section 171 Explained

What Section 171 requires, how the complaint and DGAP investigation work, the penalty for not passing on GST rate cuts, and the 1 April 2025 sunset on new cases now ha…

5 min read · 16 FAQs
GST

GST Composition Scheme — Is It Right for You?

The composition scheme lets small businesses pay a flat 1–6% on turnover with quarterly filing. Know the rates, turnover limits, who can opt, the returns you fil…

5 min read · 16 FAQs
GST

GST Demand Notice — Section 73, 74 & 74A

What a DRC-01 demand notice means, the reply window, penalties under Section 73, 74 and the new unified Section 74A, and how to close a demand via DRC-03 or appeal.

5 min read · 16 FAQs
GST

GST E-Invoicing in India — IRN, IRP & the ₹5cr Rule

Who must generate e-invoices, how the IRN and QR code are created on the Invoice Registration Portal, the 30-day reporting limit, exemptions and how it auto-populates…

5 min read · 16 FAQs
GST

GST Input Tax Credit Rules — Claim It, Don't Lose It

The Section 16 conditions to claim ITC, blocked credits under Section 17(5), the 30 November time limit, GSTR-2B matching and the 180-day reversal rule — in plain Engl…

6 min read · 16 FAQs
GST

GST Invoice Format in India — Every Mandatory Field

The 16 fields a tax invoice must carry under Rule 46, the difference between a tax invoice and a bill of supply, B2B vs B2C rules, issue time limits and the e-invoicin…

5 min read · 16 FAQs
GST

GST Late Fee & Interest — Rates, Caps & Calculation

The per-day late fee for every GST return under Section 47, the turnover-based caps, the 18% interest on late tax under Section 50, and a worked example so you can che…

4 min read · 13 FAQs
GST

GST Payment Online — Challan, Due Dates & Modes

How to create a GST challan and pay online on gst.gov.in, the payment due dates for monthly and QRMP taxpayers, all payment modes and how the Electronic Cash Ledger wo…

5 min read · 17 FAQs
GST

GST Registration Cancellation — Surrender, GSTR-10 & Revocation

How to cancel or surrender your GST registration, reverse ITC on closing stock, file the GSTR-10 final return on time, and revoke an officer-initiated cancellation.

4 min read · 14 FAQs
GST

GST Registration Limit — ₹40L or ₹20L?

The turnover threshold that makes GST registration mandatory, the lower special-category limits, who must register regardless of turnover, and how aggregate turnover i…

5 min read · 16 FAQs
GST

GST Registration Status — Track Your ARN Online

Check your GST application status by ARN on the government portal in under a minute, read exactly what each status label means, and know what to do if your application…

5 min read · 15 FAQs
GST

GST Registration Threshold — ₹40 Lakh or ₹20 Lakh?

The turnover limit that triggers mandatory GST registration for goods and services, the special-category-state limits, and the cases where you must register regardless…

4 min read · 14 FAQs
GST

GSTR-1 Filing in India — Due Date, IFF & Tables

The monthly/quarterly outward-supply return: due dates, QRMP & IFF, table-wise reporting, GSTR-1A amendments and how your GSTR-1 drives your buyers’ ITC.

6 min read · 16 FAQs
GST

GSTR-3B Filing — Due Date, ITC & Process

The monthly GST summary-cum-payment return: who files it, the 20th / 22nd-24th due dates, how to claim ITC matched to GSTR-2B, and the late fee and interest for filing…

5 min read · 15 FAQs
GST

GSTR-9 GST Annual Return — Due Dates & Filing

Who must file GSTR-9, the ₹2 crore and ₹5 crore turnover limits, the 31 December 2026 due date, GSTR-9C reconciliation, the six-part structure and late-fee rules.

4 min read · 15 FAQs
GST

How to Claim Input Tax Credit in GST — Step by Step

The ITC claim process end to end: Section 16 conditions, accepting invoices in IMS, matching GSTR-2B, reporting in GSTR-3B Table 4(A), blocked credits and the 30 Novem…

6 min read · 16 FAQs
GST

Input Tax Credit under GST — Claim It the Right Way

The four Section 16 conditions to claim ITC, why it must show in your GSTR-2B, the 180-day payment rule, what is blocked under Section 17(5), when ITC must be reversed…

6 min read · 16 FAQs
GST

ITC Reversal Under GST — Rule 42, 43 & 180 Days

When you must reverse Input Tax Credit, how Rule 42 and Rule 43 work, the 180-day non-payment reversal, Section 17(5) blocked credits and where to report it in GSTR-3B.

6 min read · 16 FAQs
GST

QRMP Scheme — Quarterly Returns, Monthly Payment

Turnover up to ₹5 crore? File GSTR-1 and GSTR-3B quarterly, pay GST monthly by challan. The opt-in window, IFF, fixed-sum 35% rule, due dates and how QRMP compares wit…

6 min read · 16 FAQs
GST

Reverse Charge (RCM) Under GST — Who Pays?

When GST is paid by the recipient instead of the supplier: the full list of notified services and goods under Section 9(3)/9(4), when you can claim ITC, self-invoicing…

6 min read · 16 FAQs
GST

Reverse Charge Mechanism (RCM) — When the Buyer Pays the GST

The full Section 9(3) & 9(4) RCM list, the current rates on advocate, GTA, import of services, security and metal scrap, how to self-pay RCM in cash, and exactly when…

5 min read · 16 FAQs
GST

E-Way Bill Generation — Step-by-Step on the EWB Portal

When an e-way bill is required, how to generate it on ewaybillgst.gov.in with Part A and Part B, the validity period, extension and cancellation rules, and the common…

5 min read · 16 FAQs
GST

GST Composition Scheme Limit — Turnover, Rates & Rules

The composition scheme turnover limits, the 1%–6% flat rates by business type, who is eligible, and the CMP-08 & GSTR-4 returns a composition dealer must file.

4 min read · 15 FAQs
GST

GST Place of Supply — CGST+SGST or IGST?

How the Place of Supply rules under the IGST Act decide whether a transaction is intra-state (CGST+SGST) or inter-state (IGST) — for goods, services, online supplies a…

5 min read · 16 FAQs
GST

GST Return Due Dates 2026-27 — GSTR-1, 3B, QRMP & Annual

The full GST filing calendar for FY 2026-27: GSTR-1 by the 11th, GSTR-3B by the 20th, the QRMP quarterly dates, GSTR-9 and GSTR-9C annual deadlines, plus late fees and…

5 min read · 16 FAQs
GST

GST Return Filing Services — Monthly Compliance, Done for You

GSTR-1, GSTR-3B, QRMP, annual GSTR-9/9C and composition returns filed on time by CA-led experts — with ITC matched against GSTR-2B and no ₹50/day late fees.

5 min read · 16 FAQs
GST

Letter of Undertaking (LUT) in GST — Export Without Paying IGST

How exporters file Form RFD-11 online to supply goods, services and SEZ supplies without paying IGST — eligibility, validity, invoice wording, LUT vs bond and the ITC…

6 min read · 16 FAQs
GST

What Is Udyam Registration? MSME, Explained Simply

Udyam Registration is the Government of India's official MSME registration — free, permanent and fully online. Here are the revised 2025 Micro/Small/Medium limits, who…

5 min read · 16 FAQs
GST

Zero-Rated Supply Under GST — Exports, SEZ & Full ITC Refund

Zero-rated supply means exports and SEZ supplies are taxed at 0% and the supplier still gets every rupee of input tax credit back — the most tax-efficient category in…

6 min read · 16 FAQs
GST

GST Input Tax Credit Rules — Claim It Right, Keep It Safe

The four Section 16 conditions, GSTR-2B matching, Section 17(5) blocked credits, the 180-day payment rule and the 30 November time limit — everything you need to claim…

6 min read · 16 FAQs
GST

How to Claim Input Tax Credit — Section 16, Step by Step

The four Section 16 conditions, GSTR-2B matching, the September time limit, the 180-day payment rule and the blocked credits under Section 17(5) — everything you need…

5 min read · 16 FAQs
GST

GST Input Tax Credit on Capital Goods

When you can claim full ITC on machinery, plant, AC, generators & computers, what Section 17(5) blocks, and how to reverse credit on mixed use or sale within five years.

6 min read · 16 FAQs

Disclaimer: these guides explain the Income-tax Act, the GST law, the Companies Act and the notifications in force in general terms, as reviewed by TaxClue's CA desk and dated when last checked. They are not advice on your facts — for that, consult our CA team.

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