“Composition” in GST
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
Section 17 CGST Act — Blocked ITC (The Complete List of Credits You Cannot Claim)
Section 17 blocked ITC. Complete guide under GST law. Updated March 2026.
GST Compliance Calendar — All Due Dates 2026–27
Every GSTR due date for FY 2026–27. Monthly, quarterly, and annual returns for Regular, QRMP, Composition, TDS, and E-commerce operators. Printable PDF.
Section 44 CGST — GSTR-9 Annual Return and GSTR-9C Reconciliation Statement
GSTR-9 annual return. Complete guide under GST law. Updated March 2026.
GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit & Late Fee (2024-25)
GSTR-9 is the GST annual return mandatory for regular taxpayers with aggregate turnover above ₹2 crore. The due date is 31 December after the end of the financial year. Learn who must file, the turnover limit for GSTR-9C, late fee, and the step-by-step filing process for FY 2024-25.
Section 18 CGST — ITC in Special Circumstances (New Registration, Composition Switch, Merger)
Section 18 ITC special. Complete guide under GST law. Updated March 2026.
ITC on Reverse Charge Tax: Which Conditions Apply, Which Do Not, and the ISD Route
Paying reverse charge is the easy part. Getting the credit right is where the errors live — because three of the conditions that govern ordinary input tax credit do not apply to reverse charge credit, and one condition that does apply exists nowhere else.
GST Penalty Guide — Every Fine, How to Avoid It
Every GST penalty, interest rate, and section reference for 2026–27. Late return filing, ITC fraud, non-registration, e-invoicing violations, and more — with exact section numbers.
Sections 107-112 CGST — GST Appeals (First Appeal, Tribunal, High Court)
GST appeal. Complete guide under GST law. Updated March 2026.
Classification of Agricultural Goods and Services: HSN and SAC
Classification decides the rate, the exemption and the credit position all at once — and in agriculture it does something else besides: the chapter a commodity sits in is a rough proxy for how much processing it has had, which is exactly the question the exemptions turn on.
GST 2.0: The Two-Rate Structure and What Replaced the Old Slabs
For eight years GST ran on four principal rates — 5%, 12%, 18% and 28% — plus compensation cess on top of the highest. Classification disputes were not really about tax policy; they were about which of four boxes a product fell into, and the gap between boxes was worth fighting over.
Sections 31-34 CGST — Tax Invoice, Credit Note, Debit Note, and E-Invoice
tax invoice GST. Complete guide under GST law. Updated March 2026.
Section 16 CGST Act 2017 — ITC Eligibility (The 4 Conditions + GSTR-2B Matching)
Section 16 ITC eligibility. Complete guide under GST law. Updated March 2026.
Rooh Afza, Hamdard and the Essential Character Test
Eighty per cent of the product by volume was invert sugar syrup. The Revenue said that made it a syrup. The Supreme Court held that an ingredient which serves only as a carrier does not confer the product's character — and then went further, putting the burden on the Revenue to justify departing...
Fertilisers Under GST: 5% Against 18%
Headings 3102 and 3103 appear twice in the rate notification — once in the 5% schedule and once in the 18% schedule. The only thing separating them is the phrase "clearly not to be used as fertilizers", and a 2018 circular had to be issued because that phrase was being read to catch fertilisers...
Section 76 of CGST Act 2017 — Tax Collected but Not Paid to Government
Section 76 requires any amount collected as tax to be deposited with the Government, whether or not the underlying supply was taxable, with no limitation shelter for such collections.
GSTR-9C: Applicability, the ₹5 Crore Line, and Self-Certification
GSTR-9C used to have two parts: a reconciliation statement and a certificate signed by a chartered accountant or cost accountant. From FY 2020-21 the certificate was removed entirely. What is left is a statement the taxpayer certifies himself — and files only if turnover crosses ₹5 crore.
GSTR-9C Table 9: Rate-Wise Liability and Amount Payable
Part III opens by asking for something no return has ever asked: taxable turnover split rate by rate, for both forward and reverse charge. And it wants the correct rate — not the one that was charged, even where correcting it creates a liability.
Classification of FMCG Products: GRI and the Welkin Foods Hierarchy
Two Supreme Court decisions in the first two months of 2026 settled how a classification argument must be ordered. Welkin Foods put statutory text first and demoted common parlance to a residual aid. Hamdard, six weeks later, showed when that residual aid becomes decisive.
Sections 1-2 CGST Act 2017 — Definitions (130+ Key Terms Explained)
CGST Act Section 2 definitions. Complete guide under GST law. Updated March 2026.
GSTR-9C Table 5O: The Residual Adjustment Row
Table 5O absorbs everything the earlier rows do not name — and because eleven of those rows have been optional in most years, it absorbs those too. The Guide is emphatic about one thing: it must not be used to make Table 5R come out at nil.
GSTR-9 Tables 6K to 6O: Transition Credit and ITC-01, ITC-02
Not all credit reaches the electronic credit ledger through GSTR-3B. TRAN-1, TRAN-2, ITC-01, ITC-02 and ITC-02A put credit there directly — so Table 6A, which is only the sum of GSTR-3B, would miss it entirely. Tables 6K to 6N exist to bring it back in.
GSTR-9 Table 7: ITC Reversed and Ineligible ITC
There is one rule that governs every row of this table, and getting it wrong doubles the reversal. A reversal belongs in Table 7 only if the corresponding credit was reported in Table 6B or 6H. If the credit never entered Table 6, its reversal must not enter Table 7.
GSTR-9 Part VI: Tables 15 to 19, Demands, Refunds and HSN
Part VI is where the optional tables live — except that Table 17 stopped being optional in FY 2021-22. And at the end of it sits a verification clause that asks the signatory to affirm something most people never read: that the benefit of any reduction in output tax has been passed on.