GST Offences, Penalties &
the Appeal Process
GST is a
self-assessment based tax system, which means it relies heavily on honest,
voluntary compliance — and the law backs this up with a clearly defined set...
GST on E-commerce Operators
& Online Sellers
GST ACT SIMPLIFIED SERIESSelling online comes
with a distinct set of GST rules compared to a traditional brick-and-mortar
business — starting with the fact tha...
TDS & TCS under GSTBeyond regular GST
payment on outward supplies, certain notified persons are also required to
deduct or collect a small percentage of tax at the source of a transaction —
this is TDS and T...
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...