“Returns” 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.
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 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.
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.
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.
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.
HSN and SAC Codes: Classification of Goods and Services Under GST
HSN codes classify goods and SAC codes classify services under GST. Learn about mandatory HSN/SAC disclosure, turnover-based requirements, digit requirements, and consequences of incorrect classification.
Section 37(3): The 30 November Rectification Limit
One date closes the year for outward supply corrections, ITC claims, credit notes and amendments — and filing the annual return early closes it sooner.
GST on Manpower Supply: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Manpower Supply in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Manpower Supply — at a glance...
GST on Repair Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Repair Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Repair Services — at a glance...
Rule 45 and Rule 55: The Job Work Delivery Challan
The delivery challan is what allows goods worth crores to move without an invoice and without tax. It is also the only document tying those goods back to their owner — which is why the rules about who may issue it, who may endorse it, and when a fresh one is needed are unusually precise.
GST on Training Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Training Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Training Services — at a glance...
Sections 73-74 CGST — Demands, SCN, and Recovery (With vs Without Fraud)
Section 73 demand without fraud. Complete guide under GST law. Updated March 2026.
GST on Commission Agent Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Commission Agent Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Commission Agent...
How to File Final Return GSTR-10 After GST Cancellation
Step-by-step guide to filing the GST final return in Form GSTR-10 after cancellation — who must file, stock and ITC reversal, due date, late fee and the process on the GST portal.
The GTA Forward Charge Option: Annexure V, Annexure VI and the Window That Closes on 31 March
Reverse charge is the default for a goods transport agency. Forward charge is the exception, and it has to be claimed — in a specific form, in a specific window, and repeated on every invoice. Miss any of the three and the recipient is back on the hook.
Section 9(5) Notified Services and Their Effective Dates
Section 9(5) is a power, not a charge. What it actually reaches is entirely a matter of the notifications — and those notifications have been amended six times in eight years, each amendment moving liability between the platform and the supplier.
Section 14 of IGST Act 2017 — Special Provision for Payment of Tax by a Supplier of OIDAR Services
Section 14 of the IGST Act requires an overseas supplier of Online Information and Database Access or Retrieval (OIDAR) services to a non-taxable online recipient in India to register in India and pay IGST on such supplies, with a simplified registration through Form GST REG-10.
Section 52 TCS: Rate, Net Value and When to Collect
Three details carry almost all the risk in TCS: the rate changed in July 2024, the base is net value per supplier GSTIN, not per transaction, and collection is triggered by the supply, not the payment. Get any of the three wrong and every month's GSTR-8 is wrong.
Rule 62: CMP-08 by the 18th, GSTR-4 by 30 June
One quarterly statement, one annual return, and a due date that moved from 30 April to 30 June from FY 2024-25 — with a three-year bar now closing the door behind both.