GST guides

• What is GSTGST explained simply: CGST, SGST and IGST, how input tax credit works, who must register, the GST 2.0 rate slabs and…
• GST registration basicsWhen you must register for GST, the turnover limits for goods and services, compulsory registration, documents and the…
• GST invoice rulesThe fields a GST tax invoice must have under CGST Rule 46, numbering, time limits, copies, HSN digits and mistakes that…
• HSN and SAC codesWhat HSN and SAC codes are, how many digits your invoices need, how to find the right code and rate, and how HSN shows…
• GST rates guideThe GST rate slabs after GST 2.0: 5%, 18% and 40%, plus 0%, 3%, 0.25% and 1.5%. Examples of goods and services, what…
• Place of supplyHow place of supply decides CGST + SGST or IGST: rules for goods, bill-to ship-to, services and unregistered buyers…
• Composition schemeWho can opt for the GST composition scheme: turnover limits, the 1%, 5% and 6% rates, what you give up, bills of…
• Reverse charge (RCM)Reverse charge (RCM) under GST: notified goods and services, GTA, rent from unregistered landlords, metal scrap…
• Input tax credit (ITC)Input tax credit under GST: section 16 conditions, GSTR-2B and IMS, the 180-day payment rule, blocked credits and the…
• Credit and debit notesWhen to issue a GST credit note or debit note, the Rule 53 fields, the 30 November time limit, sales returns, discounts…
• Delivery challan rulesWhen goods can move on a delivery challan: job work, approval, own godown and more. The Rule 55 fields, copies, e-way…
• e-Way Bill rules and limitsWhen an e-way bill is needed, Part A and Part B, validity per 200 km, extension, cancellation, the 2025 changes (180…
• e-Invoice: who needs itWho must issue GST e-invoices (turnover above Rs 5 crore), documents covered, IRN and QR code, the 30-day limit…
• GSTR-1 explainedGSTR-1 for small businesses: B2B, B2CL, B2CS, credit notes, HSN summary, monthly and QRMP due dates, IFF, GSTR-1A and…
• GSTR-3B explainedGSTR-3B made simple: what goes in Tables 3.1, 3.2, 4 and 6, monthly and QRMP due dates, the July 2025 lock on…
• TDS and TCS on invoicesGST TDS (2% under section 51) and TCS (0.5% by e-commerce operators under section 52), metal scrap TDS, and how…
• Closing the financial yearA year-end GST checklist: new invoice series, stock count, LUT, composition and QRMP choices, the 30 November deadline…

These guides explain the rules; they are not legal or tax advice. For your own case, check with your accountant or CA.