GST Guides

CA Divya Iyer•23 Feb 2026

GST on Corporate Guarantees: Decoding Rule 28(2) & Valuation

Has your holding company provided a bank guarantee for you? Learn about the mandatory 1% GST valuation rules for corporate guarantees in 2026.

GST on Crypto & Virtual Digital Assets (VDA) in India: The 2026 Reality

Is crypto a good or a service? Learn about the 18% GST on crypto exchange fees, the controversy over 28% GST on 'actionable claims,' and VDA compliance in 2026.

GST on Health & Life Insurance: The 2026 Exemption Rules Explained

Is your insurance premium finally GST-free? Learn about the 2026 Council decisions to exempt health insurance, life insurance, and senior citizen policies from 18% GST.

GST on Online Gaming & Casinos: Decoding Rule 31B & 28% Tax

Is online gaming a game of skill or chance? Learn about the 28% GST on full face value, the new Rule 31B valuation, and compliance for gaming platforms in 2026.

GST on Renting Residential Property: RCM Rules for Registered Persons

Do you pay GST on your home rent? Learn about the Reverse Charge (RCM) rules for GST-registered persons renting residential property in 2026.

GST Rules for Electric Vehicles (EV) & Charging: Rates & Incentives

Going green? Learn about the 5% GST rate on Electric Vehicles, the 18% tax on charging services, and how businesses can claim ITC on EV infrastructure in 2026.

Section 9(5) GST on Aggregators: Rules for Zomato, Swiggy & Uber

Who pays the GST—the restaurant or the platform? Learn about the Section 9(5) rules for E-commerce aggregators and your compliance as a service provider in 2026.

The Anatomy of a Valid Tax Invoice: 10 Mandatory Details You Must Include

Is your invoice GST compliant? A missing detail can cost your buyer their ITC. Learn the 10 mandatory fields required on a valid tax invoice under GST in 2026.

Blocked ITC Section 17(5): Critical 2026 Updates for Taxpayers

Claiming the wrong Input Tax Credit (ITC) leads to heavy penalties. Learn about the 'Blocked ITC' list under Section 17(5) and the latest 2026 updates.

Direct vs. Indirect: How Cash Sales Trigger Both GST and Income Tax Audits

Reporting low sales in GST but high cash deposits in bank? Learn how data sharing between GST and Income Tax leads to dual audits in 2026.

Casual Taxable Person vs Non-Resident Taxable Person (NRTP) under GST

Setting up a temporary stall or importing a foreign artist? Learn the exact compliance differences between Casual Taxable Persons (CTP) and NRTPs under GST in 2026.

CGST, SGST, and IGST Explained: The Dual GST Structure

Dive deep into India's dual GST model. Understand the exact differences between CGST, SGST, and IGST with practical examples for the 2026 assessment year.

The 6 Mandatory Conditions to Claim Input Tax Credit (ITC) under GST

Having a physical invoice is not enough. Learn the 6 strict legal conditions you must satisfy under Section 16 to successfully claim Input Tax Credit in 2026.

Credit Notes and Debit Notes in GST: When and How to Use Them

Made a mistake on a GST invoice? Overcharged or undercharged a client? Learn how to legally fix billing errors using Credit Notes and Debit Notes in 2026.

E-Invoicing Basics: What It Is and Who Needs to Generate IRNs

Is e-invoicing mandatory for your business? Understand the limits, the Invoice Registration Portal (IRP), and how to generate an Invoice Reference Number in 2026.

E-Way Bill Exemptions: When You Don't Need an E-Way Bill

Not every ₹50,000 shipment requires an e-way bill. Learn the exact list of goods, transport modes, and specific scenarios exempt from e-way bills under GST in 2026.

Exempt, Nil-Rated, and Zero-Rated Supplies in GST Explained

Don't confuse 0% tax categories. Learn the crucial differences between exempt, nil-rated, and zero-rated supplies under GST and their impact on Input Tax Credit.

Goods vs Services under GST: Classification and Tax Rules

Learn how to distinguish between goods and services under GST. This guide covers classification rules, Schedule II, and tax implications for AY 2026-27.

GST Compliance for E-commerce Operators: Section 52 & TCS Guide

Running a marketplace in 2026? Learn the GST obligations for E-commerce Operators (ECO), including mandatory registration, 1% TCS collection, and GSTR-8 filing.

The E-commerce & D2C GST Guide (2026): Registration, TCS & Refund Wins

Scaling your D2C brand in 2026? Learn the mandatory GST registration rules, how to claim TCS credits, and the new zero-threshold refund policy for small exporters.

GST Export of Services: How Freelancers Pay 0% Tax (AY 2026-27)

Stop paying 18% GST on international freelance income. Learn how to file LUT, use zero-rated supply rules, and comply with FEMA 2026 regulations.

GST for Works Contract Services: Definition, Rates & ITC Rules

Is your contract for goods or services? Master the GST rules for Works Contracts, including tax rates, ITC restrictions, and the 2026 compliance standards.

GST on Gold & Jewellery Explained: Rates, Making Charges & ITC Rules 2026

Buying new jewellery? Understand the 3% GST on gold, 5% on making charges, and the latest ITC rules for the jewellery industry in 2026.

GST on Liquidated Damages, Penalties & Fines: The 2026 Compliance Guide

Is a penalty for a breach of contract a taxable service? Learn the GST rules for liquidated damages, notice pay recovery, and late fees under Circular 178.

GST Refund Rules for SEZ Supplies: A Complete Guide for Developers & Units

Supplying goods or services to an SEZ? Learn how to claim GST refunds, the difference between 'With Payment' and 'LUT' routes, and mandatory SEZ Online endorsements in 2026.

GST Registration for Freelancers: Do You Need It Before Crossing ₹20 Lakhs?

Confused about GST applicability for your freelance business? Learn the exact rules for mandatory registration, export of services, and the ₹20 Lakh threshold.

GST Registration Limits (2026): Is Your Turnover High Enough?

Not every business needs GST registration. Learn the exact turnover limits for goods and services in 2026, including special category states rules.

GST Rules for Real Estate Developers: Residential vs. Commercial Projects

Master the GST rates for real estate. Learn the difference between 1%, 5%, and 18% rates, the 80% procurement rule, and RCM on TDR for the 2026-27 AY.

GST Valuation Rules: How to Determine the Correct Taxable Value

Is your invoice value always the taxable value? Learn the GST Valuation Rules for related parties, barters, and open market value calculations in 2026.

GSTAT Appeals Guide: Filing Your Case in the GST Appellate Tribunal (2026)

Conflicting GST orders? Learn how to file an appeal in GSTAT, the new 10% pre-deposit rules for penalty cases, and how to get a 'Stay of Recovery' in 2026.

GSTR-1 vs GSTR-3B: Key Differences and Filing Rules Explained

Confused between GSTR-1 and GSTR-3B? Learn the exact differences, due dates, and why matching these two GST returns is critical for your business in 2026.

GSTR-9 Annual Return Guide for FY 2025-26: The IMS Reconciliation Checklist

Master your GSTR-9 filing for FY 2025-26. Learn how to reconcile IMS data with GSTR-3B, avoid common audit triggers, and meet the Dec 31, 2026 deadline.

Guide to GST Refunds on Exports: With Payment vs. LUT Routes

Choosing the right export route is critical for cash flow. Compare 'Export with Payment of IGST' and 'Export under LUT' to maximize your GST refunds in 2026.

Step-by-Step Guide to Applying for a New GST Registration Online

Register for GST online without errors. Follow our 2026 step-by-step guide covering the GST REG-01 form, required documents, and Aadhaar authentication.

How to Cancel Your GST Registration: A Simple Walkthrough

Closing your business or dropping below the turnover threshold? Follow our 2026 guide on how to safely cancel your GST registration online using Form GST REG-16.

How to File LUT for GST Exports: A Step-by-Step Portal Guide

Want to export goods or services without paying IGST? Learn how to file a Letter of Undertaking (LUT) in Form GST RFD-11 for the 2026-27 Financial Year.

How to File a Nil GST Return via SMS (GSTR-1 & GSTR-3B)

Zero sales this month? Don't ignore your GST returns! Learn how to file a Nil GSTR-1 and Nil GSTR-3B in seconds using the official SMS facility in 2026.

How to Reply to a GST ASMT-10 Notice: A Step-by-Step Guide

Received a GST ASMT-10 scrutiny notice? Don't panic. Learn exactly what triggers this notice, how to draft a reply in Form ASMT-11, and how to protect your business in 2026.

What are HSN and SAC Codes? A Beginner's Guide for GST

Decode the numbers on your GST invoice. Learn what HSN and SAC codes are, how they determine tax rates, and why they are essential for your business in 2026.

ITC in Business Transfers & Mergers: How to Move Unutilized Credit

Selling your business, merging, or changing your legal constitution? Learn how to legally transfer unutilized Input Tax Credit (ITC) using Form ITC-02 in 2026.

ITC on Capital Goods vs Inputs: Crucial Differences under GST

Buying heavy machinery vs office supplies? Learn the compliance, useful life, and IT depreciation rules for claiming GST Input Tax Credit on Capital Goods in 2026.

Job Work and ITC Rules: The 1-Year and 3-Year Return Mandate

Sending goods for job work? You can claim the ITC immediately, but you must bring them back within strict timelines. Learn the GST ITC rules for job work in 2026.

Late Fees and Interest Under GST: How Much Will Delay Cost You in 2026?

Missed your GSTR-3B due date? Discover exactly how the GST portal calculates late fees (up to ₹50/day) and penal 18% interest on delayed tax payments in 2026.

Mandatory GST Registration: When Turnover Limits Don't Apply

Selling on Amazon? Making inter-state sales? Discover the specific scenarios where mandatory GST registration is required regardless of your turnover in 2026.

OIDAR Services GST Compliance Guide: Rules for Digital & SaaS Providers

Selling software, ebooks, or streaming services to India? Master the OIDAR GST rules for foreign providers and B2C transactions in 2026.

Place of Supply Rules under GST: IGST vs. CGST/SGST Explained

Choosing the wrong tax can lead to double payment. Master the Place of Supply rules for goods and services under the IGST Act to ensure correct tax collection in 2026.

QRMP Scheme Explained: Quarterly Return Monthly Payment for SMEs

Reduce your GST compliance burden by 66%. Learn how the QRMP scheme works, who is eligible, and how to use the Invoice Furnishing Facility (IFF) in 2026.

The 180-Day ITC Reversal Rule: How to Legally Reclaim Your Credit

Forgot to pay your vendor within 180 days? You must reverse your ITC. Learn the exact rules for reversal and the step-by-step process to reclaim that ITC in GSTR-3B.

Reversal of ITC: Decoding Rule 42 and Rule 43 under GST

Do you sell both taxable and exempt goods? You must reverse proportionate ITC. Learn the complex calculations of Rule 42 (Inputs) and Rule 43 (Capital Goods) in 2026.

Tax Invoice vs Bill of Supply: When to Issue Which Document?

Confused between a Tax Invoice and a Bill of Supply under GST? Learn the crucial differences and exactly when to issue each billing document in 2026.

Time of Supply under GST: Determining the Exact Date of Tax Liability

When is GST exactly due? Learn the Time of Supply rules for goods and services, the impact of advances, and how to avoid late fee penalties in 2026.

Understanding GSTR-2B: The Backbone of Your ITC Claims

Your Input Tax Credit is entirely dependent on GSTR-2B. Learn how this auto-drafted statement works, when it generates, and how to reconcile purchases in 2026.

Reverse Charge Mechanism (RCM) in GST: Rules and Compliance Guide

Confused about who pays the tax? Learn how the Reverse Charge Mechanism (RCM) works under Section 9, which services are covered, and how to claim ITC in 2026.

Understanding Your GSTIN: How to Read the 15-Digit GST Number

Decode the structure of the 15-digit GST Identification Number (GSTIN). Learn what state codes and checksum digits mean for your business compliance in 2026.

What is an E-Way Bill? Basic Rules for Transporting Goods in GST

Planning to transport goods worth over ₹50,000? Learn what an E-Way Bill is, when it is mandatory, and how it tracks physical shipments under GST in 2026.

What is GST? A Beginner’s Guide to India’s Indirect Tax System

Discover exactly what GST is in India. This comprehensive beginner's guide explains the dual structure, benefits, rates, and basic compliance rules for 2026.

What is Supply under GST? Concept and Taxable Event Explained

The entire GST framework hinges on one word: Supply. Learn what constitutes a supply under GST, including conditions, consideration, and exceptions for 2026.

The 3-Year Time Bar on GST Returns: Understanding the Hard-Lock Deadline

Learn about the new 3-year time limit for filing GST returns under Sections 37, 39, and 44. Understand the risks of permanent blocking and Input Tax Credit forfeiture.

90% Provisional Refund for Inverted Duty Structure: A Working Capital Lifeline

Learn about the landmark amendment to Section 54(6) allowing 90% provisional refunds for Inverted Duty Structure (IDS) cases. Improve your working capital under GST 2.0.

GST 2.0: Navigating the Final 2026 Updates on E-Invoicing, IMS Imports, and RSP Valuation

Prepare for the final wave of GST 2.0 updates in 2026. Learn about the 30-day e-invoicing limit, IMS Import dashboard, and the new 40% RSP-linked tax on sin goods.

GST 2.0 and the Intermediary Revolution: How the 2026 Reforms Ended a Decade of Litigation

Discover how the Finance Act 2026 settlement of the intermediary debate under GST 2.0 boosts exports. Learn about the omission of Section 13(8)(b) and Section 13(2) shift.

GST 2.0 Explained: The New Simplified 5% and 18% Rate Structure

Learn about the structural shift to GST 2.0 effective September 2025. Understand the new two-tier rate structure (5% & 18%) and its impact on your business.

Intermediary Services Export Status: The End of Section 13(8)(b) Litigation

Explore the landmark omission of Section 13(8)(b) of the IGST Act in Finance Bill 2026. Learn how Indian intermediaries can now claim Zero-Rated Export status.

The GST Invoice Management System (IMS): Mastering Input Tax Credit in 2026

Learn how to use the GST Invoice Management System (IMS) to claim ITC. Understand the 2026 'Rejected Records' update, Deemed Acceptance rules, and how to stay compliant.

Automated Suspension & Bank Account Rule (Rule 10A) under GST 2.0

Understand the strict 2026 updates to GST Rule 10A. Learn about the automated suspension framework for missing bank details and how to properly revoke it.

The 2026 GST Year-End Compliance Checklist

Prepare for March 31, 2026, with our comprehensive GST compliance checklist. Learn about LUT renewals, GSTR-4 deadlines, and Rule 10A bank validation.

GSTR-1A: The 'Last Minute' Amendment Tool for Smooth GST Filings

Discover how GSTR-1A allows you to correct GSTR-1 errors before filing GSTR-3B. Learn about the Rule 59(4A) window, buyer ITC impact, and interest savings in 2026.

Post-Sale Discounts & Credit Note Amendments: Simplified Compliance for GST 2.0

Understand the landmark amendment to Section 15(3)(b) of the CGST Act regarding post-sale discounts under GST 2.0. Learn about the new Credit Note validation chain.

Removal of the ₹1,000 Threshold for Export Refunds: Boosting MSME & E-commerce Exports

Understand the Budget 2026 amendment to Section 54(14) of the CGST Act. Learn how the removal of the ₹1,000 refund limit benefits e-commerce and small exporters.

RSP-Based Valuation for Tobacco: Decoding Rule 31D

Understand the shift from Transaction Value to Retail Sale Price (RSP) for tobacco and nicotine products under GST Rule 31D, effective February 1, 2026.

Section 128A Amnesty Scheme: Final Wave of GST Relief in 2026

Avail the Section 128A Amnesty for old GST disputes (FY 2017-20). Learn about the 100% interest and penalty waiver, payment deadlines, and APL-01W procedure.