E-Way Bill — Rules &
Generation Process
GST ACT SIMPLIFIED SERIESIf you're moving goods
worth a decent amount, chances are you need an e-way bill — a digital
permission slip that GST authorities use to ...
GST Refund Process — Types,
Timelines & FilingThere are several
legitimate situations where a GST-registered business ends up with more credit
or cash paid than it actually owes — and the law provides a st...
Zero-Rated Supply — GST on
Exports & Supplies to SEZ
Exports are the one
area where GST deliberately charges nothing to the overseas buyer — but
'zero-rated' is very different from 'exempt', and underst...
GSTR-9 & GSTR-9C — Annual
Return and Reconciliation StatementOnce the financial year
ends, regular GST-registered businesses need to step back and file a
consolidated annual return, and larger businesses nee...
GST Returns — GSTR-1, GSTR-3B,
GSTR-4 & the QRMP SchemeFiling returns is the
recurring heartbeat of GST compliance. Different taxpayers file different
returns, at different frequencies, and missing a due dat...
GST Invoicing — Rules, Formats
& E-Invoicing
GST ACT SIMPLIFIED SERIESA GST-compliant invoice
is more than just a bill — it's the legal document that lets your buyer claim
Input Tax Credit, and getting ...
Value of Supply under GST — How
Tax is Calculated
GST ACT SIMPLIFIED SERIESGST is charged as a
percentage of the 'value of supply' — but that value isn't always simply the
sale price written on your invoice...
Place of Supply under GSTPlace of supply might
sound like a technicality, but it decides one very practical thing: whether you
charge CGST+SGST or IGST on a transaction — and getting it wrong is one of the
most ...
Time of Supply under GST — When
Does Tax Liability Arise?
GST liability doesn't
necessarily arise the moment money changes hands, or the moment goods are
delivered. The law has specific rules — called 'time...
GST Rate Structure —
Understanding the GST 2.0 Slabs
GST rates aren't fixed
forever — they get revised by the GST Council from time to time based on
economic conditions and policy priorities. The biggest ch...