GSTGSTR-2B vs GSTR-2A: Which One Actually Governs Your ITC Claim
Both are auto-generated from your suppliers' filings, but one keeps changing after the period closes and the other doesn't. Confusing them is how ITC claims go wrong.
9 min read
GST
Registration, return filing, input tax credit, and e-invoicing under India's GST law.
20 guides
GST compliance is less about understanding the tax conceptually and more about getting a recurring set of mechanics right: registering at the correct threshold, filing GSTR-1 and GSTR-3B on the right cycle, claiming input tax credit without tripping the rules that trigger a mismatch notice, and knowing when reverse charge shifts the liability onto you instead of your supplier. This section is built around exactly those mechanics, from first registration through cancellation, export documentation, and the annual GSTR-9 reconciliation.
One thing worth knowing upfront: GST's rate structure changed meaningfully with the GST 2.0 rate rationalisation in September 2025, so material written or read before that date, including a lot still circulating online, describes a structure that no longer applies. Every guide here reflects the current framework. If you're setting up a new business, start with the registration thresholds and the regular-versus-composition decision; if you're already registered, the return filing cycle and input tax credit guides cover where most ongoing compliance actually goes wrong.
GST
GSTGST on Export of Software and SaaS Services: Getting the Export Classification Right
Billing a customer abroad isn't automatically an export under GST. Here's the actual test SaaS companies need to clear before invoicing at zero rate, including the condition that catches founders off guard.
12 min read
GSTGST on Slump Sale and Business Transfers: Why Structuring as a Going Concern Matters
Transfer a business as a going concern and GST treats it as an exempt service. Sell the same business asset by asset instead, and every item gets taxed on its own. That's a structuring decision worth getting right, not an afterthought.
9 min read
GSTGST on Under-Construction Property vs Ready-to-Move Flats
Two flats can look identical and carry very different GST bills, because GST doesn't tax the flat, it taxes whether a completion certificate existed before you paid for it. Here's why that one document decides so much of your total cost.
10 min read
GSTHSN and SAC Codes: How Product/Service Classification Drives Your GST Rate
Your GST rate isn't a judgment call: it's decided by the HSN or SAC code you assign. Get the classification wrong and the mistake follows you into every return after it.
7 min read
GSTQRMP Scheme: Filing GST Returns Quarterly Instead of Monthly
File two returns a quarter instead of two every month, but the tax still comes due monthly either way. Here's how QRMP's payment methods and Invoice Furnishing Facility actually work, and when quarterly filing is genuinely the right call.
8 min read
GSTGST on Restaurants and Food Delivery: Rates and Composition Scheme
A standalone restaurant, a hotel restaurant, and a cloud kitchen selling through Swiggy can all face different GST treatment. Here's the current rate position, the composition scheme trade-off, and who actually collects the tax on a delivery order.
7 min read
GSTTypes of GST Returns in India: A Complete Overview
GSTR-1, GSTR-3B, GSTR-9, CMP-08: each reports something different, to a different taxpayer, on a different schedule. Here's how the pieces fit together.
5 min read
GSTGST Registration in India: Thresholds and How to Apply
₹40 lakh for goods, ₹20 lakh for services, but plenty of businesses need GST registration long before that. Here's who's covered and how to apply.
6 min read
GSTE-Invoicing Under GST: Who Needs It and How to Stay Compliant
Once your turnover crosses the threshold, e-invoicing isn't optional. Getting it wrong doesn't just risk a penalty, it can cost your buyer their credit.
6 min read
GSTE-Way Bill Under GST: Rules, Generation, and What Happens Without One
An e-way bill isn't optional paperwork once a consignment crosses the value threshold. Here's when it's required, how long it lasts, and what skipping it costs.
6 min read
GSTGST on Exports: How Zero-Rated Supply and LUT Actually Work
Exporters don't pay IGST the way domestic sellers do, but that status isn't automatic. Here's how the LUT route works, and what the alternative refund path looks like.
6 min read
GSTGST Refund Process, Step by Step: Filing, Timelines, and Rejections
A GST refund claim moves through set stages with real deadlines on both sides. Knowing where claims usually get stuck is what actually gets money back faster.
7 min read
GSTGST Registration Cancellation and Revocation: How It Actually Works
A GST registration can end two ways: you close it yourself, or the department shuts it down for non-compliance. Only one of those comes with a way back, and it runs on a strict clock.
6 min read
GSTGST Registration: Regular Scheme vs Composition Scheme for Small Businesses
Composition means a lower flat rate and simpler filing, but it costs you input tax credit and inter-state sales. Here's how the trade-off actually plays out.
6 min read
GSTGSTR-1 vs GSTR-3B: Understanding India's GST Return Filing Cycle
One return reports your sales invoice by invoice, the other is where you pay your tax bill. Letting the two drift apart is where GST compliance actually breaks down.
6 min read
GSTGSTR-9 Annual Return: A Practical Guide to Filing and Reconciliation
GSTR-9 isn't a fresh return so much as a year-end reconciliation of everything you already filed, which is exactly where most of its problems surface.
7 min read
GSTInput Tax Credit Under GST: Rules, Restrictions, and Common Mistakes
ITC isn't automatic just because you paid GST on a purchase. Here's what the law actually requires, what's permanently blocked, and where businesses slip up most.
7 min read
GSTPlace of Supply Under GST: Why It Decides CGST/SGST vs IGST
Same GST rate, different tax head. Place of supply decides whether a sale is intra-state or inter-state, and getting it wrong is more than a rounding error.
6 min read
GSTReverse Charge Mechanism Under GST: How RCM Works and Who Pays
Under reverse charge, the buyer pays GST straight to the government instead of the seller collecting it. Here's when it applies and how the credit flows back.
6 min read