GST
Registration, returns, e-invoicing, ITC, rate notifications, and compliance strategy.
QRMP Scheme: Quarterly Filing with Monthly Payment
Who can opt into QRMP, IFF mechanics, PMT-06 monthly payment, and the fixed-sum method.
GST Registration Fees: Government vs Advisory Charges
The government charges nothing for GST registration — here's what advisory fees actually cover.
GST Late Fee and Interest: Section 47, 50, and Notification Reliefs
Late fee caps, Section 50 interest at 18% and 24%, and recurring amnesty schemes.
GST Audit and Scrutiny: What to Expect Under Sections 65 and 61
Section 61 scrutiny of returns vs Section 65 departmental audit — timelines, notices, and preparation.
GST for E-commerce Sellers: Section 52 TCS and Compulsory Registration
Section 52 TCS, TCS reconciliation, compulsory registration under Section 24, and marketplace mechanics.
GST Cancellation and Revocation: When and How
Voluntary vs suo-moto cancellation, Section 29 grounds, and how to revoke a cancellation.
GST Refund Process: Types, Timelines, and Documents
Refund types (exports, inverted duty, excess balance), RFD-01 flow, and the 60-day statutory clock.
GST on Rent: Residential vs Commercial and the RCM Twist
The 18% GST on commercial rent, RCM on renting from unregistered persons, and residential exemptions.
GST for Freelancers and Consultants: Registration and Return Filing
When freelancers must register, invoicing to Indian and overseas clients, and LUT for exports.
HSN Code Search: How to Find the Right Code for Your Product
HSN structure, GST rate mapping, and why the wrong 6-digit code triggers scrutiny.
How to Verify a GSTIN: Format, Portal Lookup, and Red Flags
Decoding the 15-digit GSTIN structure, portal verification, and spotting fake GST numbers.
GSTR-9 Annual Return: Reconciliation and Section-wise Reporting
Who must file GSTR-9, the ₹2/₹5 crore triggers, and the interaction with 9C reconciliation.
Reverse Charge Mechanism Under GST: Notified Categories
Section 9(3) and 9(4) RCM triggers — GTA, legal services, unregistered supplier purchases, and self-invoicing.
GST Composition Scheme: Rates, Eligibility, and Trade-offs
Composition rates for traders/manufacturers/restaurants, ₹1.5 crore threshold, and ITC forfeiture.
E-Invoicing Under GST: Who Must Comply and How
The ₹5 crore threshold, IRN + QR-code mechanics, and IRP flow with your billing software.
Input Tax Credit: Section 16 Conditions and the Four Filters
Section 16 eligibility filters, blocked credits under Section 17(5), and reversal triggers under Rule 42/43.
E-Way Bill Rules: Threshold, Validity, and Common Errors
When e-way bills are mandatory, ₹50,000 threshold nuances, part-A vs part-B, and expiry management.
GSTR-3B Filing: A Line-by-Line Guide with ITC Reconciliation
Every 3B table explained, ITC 4-eye reconciliation, and the interplay with 2A/2B.
GSTR-1 Filing: How to Report Outward Supplies Correctly
GSTR-1 sections walked through — B2B, B2CL, exports, HSN summary, and the IFF option.
GST Registration: Turnover Thresholds and When It Becomes Mandatory
Section 22 and 24 triggers, state-wise ₹20L/₹40L thresholds, and the compulsory-registration list.