“Registration” in GST
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.
Finance Act 2026: Every GST Amendment, and When Each One Starts
Five GST amendments in the Finance Act 2026 — and three different commencement dates. Which are live today, which wait on a notification, and what each one changes.
GST Rate on Air Conditioner — 18% After GST 2.0
The GST rate on air conditioners is 18% after the GST 2.0 revision effective 22 September 2025, down from 28% plus compensation cess. This guide covers the change, installation as a composite supply, and when an AC carries input tax credit.
Section 20 of IGST Act 2017 — Application of Provisions of the Central Goods and Services Tax Act
Section 20 of the IGST Act applies a wide range of CGST Act provisions — registration, input tax credit, returns, assessment, offences and more — to integrated tax mutatis mutandis, and provides that penalties under the IGST Act equal the sum of the CGST and SGST penalties.
Section 15 CGST Act 2017 — Value of Taxable Supply (Transaction Value and Inclusions)
Section 15 value of supply. Complete guide under GST law. Updated March 2026.
Section 155 of CGST Act 2017 — Burden of Proof
Section 155 of the CGST Act places the burden of proving eligibility of input tax credit on the person who claims it, not on the department.
GST Rate on Royal Enfield Classic 350 — the 350cc Test
The GST rate on a Royal Enfield Classic 350 turns on one test: motorcycles up to 350cc are at 18% under GST 2.0, and those above 350cc are on the 40% demerit list. This guide explains the boundary, why variant names mislead, and how to check.
GST Rate Chart 2025-26: Complete List of GST Rates on Goods & Services
Complete GST rate chart for FY 2025-26. GST rates on goods (0%, 5%, 12%, 18%, 28%) and services including latest changes. Covers food, pharma, electronics, construction, healthcare, education and more.
Post-Sale Discounts: Section 15(3)(b) and the Finance Act 2026 Change
An amendment is on the statute book that will materially loosen post-sale discount treatment — and it is not in force. Until it is notified, every turnover rebate and target discount in the FMCG trade still has to satisfy the old conditions.
Vouchers Under GST: Sections 12(4) and 13(4) Are Gone
From 1 October 2025 the voucher time-of-supply provisions are omitted. Vouchers are money or actionable claims, not supplies — and breakage is not taxable at all.
GST Rate on Bike — 18% to 350cc, 40% Above
The GST rate on bikes is 18% for motorcycles up to 350cc and 40% above 350cc, following GST 2.0 effective 22 September 2025. Engine capacity is the dividing line, and this guide explains how it works, what happened to compensation cess, and the credit position.
Section 46 of CGST Act 2017 — Notice to Return Defaulters
Section 46 of the CGST Act empowers the proper officer to issue a notice in Form GSTR-3A to a registered person who fails to furnish a return, requiring the return to be filed within 15 days.
GST on Housekeeping Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Housekeeping Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Housekeeping Services — at...
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
GST Rate on Laptop — 18% and How Credit Works
The GST rate on laptops and computers is 18%, the standard rate under the GST 2.0 two-rate structure. This guide covers accessories, bundled software, input tax credit for businesses and freelancers, and the rules on buying a laptop in another state.
IGST 13(8)(b) Omitted: Intermediary Services Can Now Be Exports
For nine years, an Indian agent earning commission from a foreign principal paid 18% GST on it. Not because the service was consumed in India — it plainly was not — but because a single clause said the place of supply was wherever the supplier sat.
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.
GST Portal (gst.gov.in) Complete How-To Guide
Step-by-step guides for GST registration, GSTR-1 & GSTR-3B filing, e-invoice generation, e-way bill, ITC reconciliation, and refund application.
Section 15 of IGST Act 2017 — Refund of Integrated Tax Paid on Supply of Goods to an International Tourist
Section 15 of the IGST Act provides for a refund of the integrated tax paid on goods supplied to an international tourist who carries those goods out of India when leaving the country. The provision exists in law but the refund mechanism has not yet been operationalised.
GST Registration Thresholds: ₹40, ₹20 and ₹10 Lakh
Three limits, and which one applies depends on what you supply and where — plus a set of conditions that disqualify a supplier from the higher goods threshold.
GST Rate on Cement — 18% After GST 2.0
The GST rate on cement is 18% following the GST 2.0 rate revision effective 22 September 2025, down from 28% plus compensation cess. This guide covers what changed, the effect on construction contracts and transitional stock, and how input tax credit works.
GST Refund on Mobile Phone: Who Can Claim It and How
There is no GST refund on a mobile phone bought for personal use. GST on consumer purchases is final. A registered business, professional or freelancer that buys a phone for business use can claim ITC under s.16, since mobile phones are not in the blocked list of s.17(5), provided the invoice...
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.
Rule 89(4): The Zero-Rated Refund Formula, Term by Term
Four defined terms, and three of them are narrower than they look. Net ITC excludes what you would expect, and Adjusted Total Turnover excludes it again.