GST questions, answered.

For suppliers of goods, registration is mandatory once aggregate turnover crosses ₹40 lakh (₹20 lakh in special category states). For services, the threshold is ₹20 lakh (₹10 lakh in special category states). These thresholds are set by notification and can change — confirm the current figure for your state on the GST portal.

Yes — anyone supplying goods or services through an e-commerce platform (Amazon, Flipkart, etc.) must register for GST regardless of turnover, since e-commerce supply is one of the categories excluded from the turnover-based exemption.

Generally yes for goods — inter-state supply of goods requires registration regardless of turnover in most cases. For services, a specific exemption allows inter-state supply up to the regular threshold without mandatory registration, though many service providers still hit the inter-state trigger sooner than expected.

A Casual Taxable Person registration (for someone supplying goods/services occasionally, e.g. at a temporary stall or exhibition) is valid for the period specified in the application, up to 90 days, and can be extended once by a further 90 days.

Yes — voluntary registration is allowed and common, usually to claim Input Tax Credit or because B2B clients prefer a GSTIN. Once registered, all standard compliance obligations apply the same as mandatory registration.

Yes — GST registration is state-wise. A business operating in multiple states needs a separate GSTIN for each state it has a place of business in.

GSTR-1 is an invoice-level disclosure of your sales, which feeds your customers' Input Tax Credit. GSTR-3B is a summary return through which you actually pay tax — it aggregates liability and ITC into a net amount. See our full chapter comparing them for detail.

Composition scheme taxpayers don't file GSTR-1 (they file CMP-08 and GSTR-4 instead), and a few other special categories (non-resident taxable persons, ISDs, TDS/TCS deductors) file their own dedicated forms instead.

QRMP (Quarterly Return, Monthly Payment) lets smaller regular taxpayers below a turnover threshold file GSTR-1 and GSTR-3B quarterly while still paying estimated tax monthly via a simple challan, avoiding a large lump-sum payment at quarter-end.

Yes — a Nil return must still be filed for every period you're registered, even with zero activity. Skipping it accrues the standard late fee. See our guide on filing a Nil return.

GSTR-9 is an annual return consolidating a financial year's GSTR-1 and GSTR-3B filings. It's generally mandatory above a turnover threshold, with GSTR-9C (a reconciliation statement) required above a higher threshold.

The most common reason is supplier non-compliance — if your supplier didn't file their GSTR-1 or deposit the tax collected, the credit won't reflect in your GSTR-2B, and claiming it anyway risks later reversal with interest. See our full chapter on why ITC gets rejected.

GSTR-2B is an auto-generated statement showing the ITC available to you based on what your suppliers have reported. It's the primary reference for reconciling and claiming ITC accurately — claiming credit not reflected there carries real risk.

Generally no — motor vehicles for personal/general use are a blocked credit category, with specific carve-outs (further supply of vehicles, passenger transport services, driving schools). Check the exact conditions before claiming.

Yes — ITC for a financial year generally cannot be claimed after a cut-off tied to that year's annual return filing deadline. Reconciling ITC monthly rather than saving it for year-end avoids missing this window.

Most notices are triggered by discrepancies the GST system flags automatically — mismatches between GSTR-3B and GSTR-1, ITC claimed versus what shows in GSTR-2B, or a gap between reported turnover and other data sources.

ASMT-10 is a scrutiny notice issued when an officer identifies discrepancies between your filed returns (typically GSTR-1, GSTR-3B and GSTR-2A/2B). It must be responded to by the specified date using Form ASMT-11, with a proper explanation and supporting documents.

Continued non-filing triggers a GSTR-3A default notice, and can eventually lead to registration cancellation by the officer. Filing all pending returns (with tax, interest and late fees paid) is generally required before any further relief, including revocation of cancellation, is possible.

Sending a short, generic reply without supporting documents or proper reconciliation. Tax professionals consistently flag this as the reason weak replies lead to further notices or stronger demands — a evidence-backed, specific response matters more than a fast one.

The GST officer is required to process a refund application within 60 days of submission. If it's delayed beyond that, interest becomes payable to the taxpayer — commonly cited at 6% per annum on the delayed amount.

Mismatches between returns and the refund statement, incomplete documentation, claims filed after the two-year limit, and errors in selecting the wrong refund category are the most frequently cited causes.

Form RFD-01 is the standard application for most refund categories (export, inverted duty structure, excess balance in the electronic cash ledger, etc.) — filed online through the GST portal.

As of the current rules, e-invoicing is mandatory for businesses with aggregate turnover above ₹5 crore in any financial year since 2017-18 (calculated at the PAN level, combining all GSTINs). This threshold has been lowered by notification several times since e-invoicing launched — confirm the current figure before assuming exemption.

No — e-invoicing applies to B2B supplies, exports, and supplies to SEZs, not to B2C retail sales.

An invoice issued without a valid IRN (Invoice Reference Number) from the Invoice Registration Portal is treated as legally invalid under Rule 48(4) — it can attract penalties and leaves the recipient unable to claim ITC on it.

An E-Way Bill is generally required for movement of goods worth more than ₹50,000 in most states, though some states set their own (sometimes higher) threshold for intra-state movement. See our full E-Way Bill validity guide.

No — until GST registration is formally cancelled, filing obligations continue. A common costly mistake is assuming a closed business stops needing returns filed, which instead leads to a default notice and accumulating late fees.

Generally 90 days from the date the cancellation order is served — but revocation cannot be applied for if the cancellation was due to non-filing of returns until those pending returns (with tax, interest and penalty) are filed first.

Delay. Many taxpayers ignore the initial show-cause notice (REG-17) when a business is struggling, and the cancellation gets passed unopposed (ex parte) — by the time they act, options have narrowed considerably.

HSN (Harmonized System of Nomenclature) classifies physical goods and is typically an 8-digit code. SAC (Services Accounting Code) classifies services and is a 6-digit code, always starting with "99". Goods use HSN; services use SAC.

It depends on turnover — the exact digit-count requirement (4-digit vs 6-digit vs 8-digit) scales with annual turnover, with the smallest businesses exempt below a threshold. SAC codes are generally required for service providers regardless of turnover in GSTR filings.

Misclassification can apply the wrong GST rate, delay your customer's Input Tax Credit, and attract penalties. Use the official HSN/SAC search on the GST portal to confirm a code rather than guessing from memory or a brand name.