GST & Compliance Knowledge Centre
CA-grade explainers on the questions our users keep asking. Each article is anchored to specific statutory provisions, with worked examples and common mistakes.
Articles & Guides
Fifteen in-depth guides covering the most-asked questions on GST registration, freelancing, SaaS, rates, invoicing, e-invoicing, exports, classification, and reverse charge.
E-Invoicing in India: Complete FY 2026-27 Guide to Thresholds, IRN Generation & Compliance
When is e-invoicing mandatory, how the IRN/QR mechanism works, what gets covered (and what doesn’t), common mistakes that trigger ₹10,000 penalties, and what’s coming next.
Read full guide →GST 2.0 Explained (2025): New 5%, 18% & 40% Slabs and the Rate-Transition Rule
What moved to 5% and 18%, the new 40% rate, the insurance exemption, which rate applies to invoices across 22 September 2025, and whether you must reverse ITC.
Read full guide →GST Registration for Startups (2026): Thresholds, When It’s Compulsory & the New 3-Day Scheme
The ₹40 lakh vs ₹20 lakh limits, when you must register from your first sale, the new 3-day auto-approval scheme (Rule 14A), how aggregate turnover works, and the penalty for registering late.
Read full guide →GST for Freelancers & Consultants (2026): Registration, 18% Rate, Foreign Clients & ITC
When you must register, the 18% rate & SAC codes, how to bill foreign clients GST-free with an LUT, which expenses give you input tax credit, and the 6% composition option.
Read full guide →GST on SaaS & Software (2026): 18% Rate, Place of Supply, Exports & the RCM on Foreign Tools
Why SaaS is a service at 18%, which state’s tax applies, how to export software GST-free with an LUT, the reverse charge you owe on foreign SaaS, and the OIDAR rules.
Read full guide →Input Tax Credit: Blocked Credits & Reversal
What you can claim, what Section 17(5) blocks for good, the 180-day rule, Rule 42/43 reversal, and the deadlines that cost you money.
Read full guide →GST for E-commerce Sellers: TCS & GSTR-8
Why registration is compulsory from your first sale, how the 0.5% TCS works, and the credit step most Amazon and Flipkart sellers miss.
Read full guide →GSTR-1 & GSTR-3B Filing: Deadlines & the 3-Year Lock
Due dates, late-fee and interest maths, QRMP, the July-2025 hard-lock, and the new permanent three-year filing bar.
Read full guide →GST Composition Scheme: Is It Right for You?
Turnover limits, the 1%/5%/6% rates, the no-ITC trade-off, CMP-08 and GSTR-4 filing, and an honest take on when it pays off.
Read full guide →Invoice Management System: The New ITC Link
From October 2025, your ITC is tied to the invoices you accept in IMS. The accept/reject/pending mechanics and the monthly workflow that protects your credit.
Read full guide →Exporting Under GST: LUT vs IGST & Faster Refunds
The operational guide to zero-rated exports: LUT vs paying IGST, the annual re-file, the RFD-01 refund flow, and the new small-exporter relief.
Read full guide →Tax Invoice vs Bill of Supply: When to Issue Which (With Worked Examples)
Section 31 + Rule 46 vs Section 31(3)(c) + Rule 49. Mandatory fields for each, five common scenarios, and what happens when you issue the wrong document.
Read full guide →Place of Supply for Service Exporters: When LUT Applies and When IGST Does
Section 13 IGST Act decoded. Default rule, the seven exceptions, why intermediary services are tricky, and the LUT mechanism under Rule 96A.
Read full guide →HSN/SAC Codes Under GST: Mandatory Thresholds, How to Find Right Codes, FY 2026-27 Update
Mandatory disclosure thresholds (4 / 6 / 8 digit), common SAC codes for service providers, how to find the right code, and ₹50,000 penalty risk for getting it wrong.
Read full guide →Reverse Charge Mechanism (RCM) Under GST: Invoice Rules + Common Scenarios
Section 9(3) specified supplies, self-invoice format under Section 31(3)(f), why RCM tax must be paid in cash, and practical scenarios — GTA, advocates, directors, residential rentals.
Read full guide →All articles are general guidance only and do not constitute professional advice. Tax law changes; interpretations differ across cases. For your specific facts, consult a qualified Chartered Accountant. Articles reflect law as in force at date of publication or last revision. We update articles when statutory positions change.