The GST Guide.
Every chapter is a standalone page you can jump straight to, or read start to finish if you're new to GST.
What is GST? A Plain-English Introduction
GST replaced a stack of separate central and state taxes with one indirect tax on the supply of good...
Read chapter ↗ 02GST Registration: Who Needs It and How It Works
GST registration becomes mandatory once turnover crosses a threshold, or for certain categories of b...
Read chapter ↗ 03The Composition Scheme, Explained
A simplified GST option for small taxpayers who pay tax at a flat rate on turnover, in exchange for...
Read chapter ↗Types of GST Returns: A Quick Reference
GST has different return forms for different taxpayer types and purposes — this chapter maps out whi...
Read chapter ↗ 05Input Tax Credit (ITC): How It Works
ITC lets a registered business offset the GST it paid on business purchases against the GST it owes...
Read chapter ↗ 06E-Way Bills: When You Need One
An E-Way Bill is an electronic document required for moving goods above a value threshold — this cha...
Read chapter ↗The GST Rate Structure, Explained
GST rates are organised into slabs applied to different categories of goods and services — this chap...
Read chapter ↗ 08GST Penalties, Late Fees & Interest
Missing a GST deadline triggers late fees, interest on unpaid tax, and in some cases penalties — thi...
Read chapter ↗GST Forms: The Complete Directory
Every GST form is a letter prefix plus a number — REG, GSTR, RFD, APL and more. This chapter maps ou...
Read chapter ↗ 10HSN & SAC Codes: How Classification Actually Works
Every GST invoice line needs a classification code — HSN for goods, SAC for services. Here's how the...
Read chapter ↗GST Refunds: Process, Timeline and Common Reasons for Delay
Exporters, inverted duty structures, and excess cash balances are the most common refund scenarios —...
Read chapter ↗ 12GST Notices: ASMT-10, DRC-01 and How Scrutiny Works
Most GST notices trace back to a small set of automatic red flags. Understanding why they get trigge...
Read chapter ↗ 13Cancelling or Reviving a GST Registration
Closing a business doesn't automatically end GST obligations — and reviving a cancelled registration...
Read chapter ↗ 14E-Invoicing & QR Codes: Who Needs Them and How They Work
Above a turnover threshold, B2B invoices must be electronically registered with the government befor...
Read chapter ↗How to File GSTR-3B on the GST Portal: A Step-by-Step Walkthrough
Every screen of a GSTR-3B filing in order: the questionnaire, Tables 3.1 to 5.1, checking ITC agains...
Read chapter ↗ 16How to File GSTR-1 on the GST Portal: A Step-by-Step Walkthrough
Every table of GSTR-1 in order - B2B and B2C sales, exports, credit and debit notes, advances, the H...
Read chapter ↗ 17How to File CMP-08 and GSTR-4: Composition Scheme Returns
The two returns a composition taxpayer files: CMP-08 quarterly (18th of the next month) and GSTR-4 a...
Read chapter ↗ 18How to File GSTR-9 and GSTR-9C: The Annual Return
The annual return, table by table: who files GSTR-9 and GSTR-9C, how the system-computed summary wor...
Read chapter ↗ 19How to File a Nil GST Return: SMS and Portal
Filing GSTR-1 and GSTR-3B as Nil when there is no activity - by SMS to 14409 or on the portal - what...
Read chapter ↗ 20How to File GSTR-10, the Final Return
The one-time final return after a GST registration is cancelled: who must file it, the closing-stock...
Read chapter ↗ 21Fixing Common GST Portal Errors
A reference to the recurring gst.gov.in problems - login and browser, emSigner and DSC, RET error co...
Read chapter ↗GST for E-Commerce Sellers: Registration, TCS and Returns
What is different about GST for a marketplace seller - when registration is compulsory, the TCS the...
Read chapter ↗ 23GST for Exporters: Zero-Rating, LUT and Refunds
Zero-rating for exports and SEZ supplies - the LUT route and the pay-IGST route, how each refund wor...
Read chapter ↗ 24GST for Freelancers and Independent Professionals
When a freelancer must register, whether foreign-client income is a zero-rated export (the five cond...
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