GST Insights &amp; Expert Guides

GST on Diwali Gifts 2026: Employees, Clients and Free Samples

Gifts from an employer to an employee up to ₹50,000 in a financial year are not a supply under GST (Schedule I para 2). Gifts to customers and dealers carry no output tax, but Section 17(5)(h) blocks the input tax credit on goods given as gifts or free samples, and food hampers are blocked separately. Buy-one-get-one offers are not gifts, so their credit stays. The 57th GST Council has recommended lifting the block on free samples, but that is not yet law.

27 Oct 2026•13 min read

GSTR-3B Due 20 October 2026: The Late Fee Waiver Isn't Law Yet

GSTR-3B for September 2026 and GSTR-5A are both due Tuesday, 20 October 2026, which is Dussehra. The 57th GST Council has recommended waiving the late fee for taxpayers with annual turnover up to ₹5 crore who file by the end of the due month, but as of 15 October 2026 nothing has been notified. Until it is, a return filed on 31 October carries 11 days of late fee, and interest runs either way. Here is what you owe and how to pay around the bank holidays.

16 Oct 2026•12 min read

Section 74A GST Notice: 42-Month Limit and Penalties (2026)

From FY 2024-25, GST demands no longer split into Section 73 (non-fraud) and Section 74 (fraud). Section 74A covers both on one clock: a notice within 42 months of the annual return due date and an order within 12 months of the notice, extendable by six months. Fraud now changes only the penalty. This guide covers the ₹1,000 floor, the 60-day payment windows, the DRC forms, and what the 57th GST Council has recommended, which is not yet law.

14 Oct 2026•13 min read

GST Advance Ruling 2026: Who Can Apply, Fees and Who It Binds

A GST advance ruling is a written answer from your State's Authority for Advance Ruling on one of seven questions in Section 97(2), such as classification, ITC or whether you need to register. You apply in FORM GST ARA-01 with a fee of ₹5,000 under each of the CGST and SGST Acts. The ruling binds you and your tax officer until the law or facts change. This guide covers the 90-day timeline, the bar on pending questions, appeals to the AAAR and the new GSTAT route.

13 Oct 2026•12 min read

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GST Update

57th GST Council Recommendations 2026: What Changes for You

The 57th GST Council meeting on 8 October 2026 recommended withdrawing GST arrest powers, a ₹5 crore prosecution threshold, no show cause notice below ₹10,000 of tax, a lower Section 125 penalty, late fee waivers for small filers, faster automated refunds, wider input tax credit and easier registration. None of it is law yet. This guide explains each recommendation, what the law says today, and which changes need Parliament and which only a notification.

10 Oct 2026•13 min read

GST Tax Invoice Rules 2026: Rule 46 Fields and Time Limits

Section 31 of the CGST Act says when a GST invoice must be issued, and Rule 46 lists what it must show. Goods need the invoice before or at removal or delivery; services within 30 days of supply (45 days for banks, insurers and NBFCs). This guide covers every Rule 46 field, HSN digits, the bill of supply, the under-₹200 exception, revised invoices, the 30-day self-invoice under reverse charge, and which missing details can cost your buyer input tax credit.

8 Oct 2026•13 min read

GST Section 122 Penalties: 21 Offences and What Each Costs (2026)

Section 122 of the CGST Act lists 21 offences, from issuing an invoice without a supply to failing to register. For each, the penalty is ₹10,000 or the tax involved, whichever is higher, so ₹10,000 is the minimum under the CGST Act, with a matching amount under your State GST Act. This guide covers the 21 offences, the separate limbs for beneficiaries and e-commerce operators, the ₹25,000 ceiling for lesser breaches, and when Section 75(13) stops a second penalty.

6 Oct 2026•13 min read

GST Due Dates for October 2026: Complete Filing Calendar

October 2026 closes the July–September quarter, so it carries nine GST filing dates: quarterly GSTR-1 on the 13th, CMP-08 on the 18th, quarterly GSTR-3B on the 22nd or 24th, ITC-04 on the 25th, plus the monthly cycle. Five of those dates fall on a weekend and none of them moves. Dussehra lands on 20 October, the monthly GSTR-3B date, so tax paid at a bank counter needs to go in early.

2 Oct 2026•13 min read

FY 2025-26 GST Cut-Off: What Locks on 30 November 2026

Four FY 2025-26 windows close on Monday, 30 November 2026, or earlier if you file the annual return first: ITC under Section 16(4), credit notes under Section 34(2), GSTR-1 corrections under Section 37(3) and GSTR-3B corrections under Section 39(9). What counts is the date a return is actually filed. Monthly filers should treat 31 October as the practical credit-note date, and QRMP filers have fewer returns left than they think.

30 Sept 2026•13 min read

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E-Way Bill

GST Section 129 Detention 2026: MOV Forms, Penalty & Release

When a GST officer stops your consignment, Section 129 decides what happens next. Since 1 January 2022 the goods are released against a penalty alone, which is 200% of the tax where the owner comes forward. The officer has seven days to issue a notice and seven more to pass an order. If the penalty stays unpaid 15 days after you receive the order, the goods can be auctioned. This guide covers the MOV forms, the clocks, and the errors that should not lead to detention.

28 Sept 2026•12 min read

Rule 37A: Supplier Skipped GSTR-3B? Reverse ITC by 30 Nov 2026

Rule 37A makes you reverse input tax credit you availed in FY 2025-26 where your supplier reported the invoice in GSTR-1 or IFF but has not filed the GSTR-3B for that period by 30 September 2026. The reversal goes in a GSTR-3B you file on or before 30 November 2026. Miss it and the amount is payable with interest under Section 50. Once the supplier files, you can re-avail the credit in a later return.

25 Sept 2026•12 min read

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GST Refund

Inverted Duty Refund 2026: Rule 89(5) a Year After Rate Cuts

The 22 September 2025 rate cuts left many manufacturers paying more GST on inputs than they collect on output. Section 54(3)(ii) lets that credit come back as a refund, but Rule 89(5) counts only credit on inputs, so input-service credit stays in the ledger. The same goods bought before the cut and sold after it do not qualify, on CBIC's reading. The 90% provisional refund for these claims is still administrative, not statutory.

23 Sept 2026•12 min read

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GST Audit & Assessment

GST Audit Under Section 65: ADT-01 and the Three Clocks

A departmental GST audit runs on three clocks. You get at least fifteen working days' notice in FORM GST ADT-01. The officer gets three months from commencement, extendable by six. Findings are due within thirty days of conclusion, in FORM GST ADT-02. This guide sets out what you can lawfully be asked to produce under Section 71(2), when the three-month clock actually starts, and where the High Courts have disagreed about who can be audited at all.

21 Sept 2026•13 min read

Rule 42 ITC Reversal: FY 2025-26 True-Up by 20 October 2026

If you make both taxable and exempt supplies, Rule 42 makes you reverse part of your common credit every month, and Rule 42(2) makes you redo the whole year once. For FY 2025-26 that final calculation falls due before the September 2026 return, which means 20 October 2026 for monthly filers. A shortfall carries interest from 1 April 2026; an over-reversal comes back only if you claim it by the same return. Rule 43 works differently, and has no annual true-up for ordinary capital goods.

18 Sept 2026•13 min read

GSTR-3B Due 20 September 2026: 3 Ways Interest Is Calculated

GSTR-3B for August 2026 is due Sunday, 20 September 2026, and GSTR-5A shares the date. Miss it and the interest you owe depends on which of three routes your liability takes under Rule 88B — the cash portion only, the whole unpaid tax, or wrongly utilised credit. Money credited to your cash ledger before the due date and left there until you file is excluded, a benefit the portal only started computing from the January 2026 tax period. Here is the arithmetic, with the late fee kept separate.

16 Sept 2026•13 min read

GST Value of Supply: 5 Additions Under Section 15 (2026)

Transaction value is only the starting point. Section 15(2) pushes five things back into the taxable value — other-law taxes, costs the buyer settled for you, incidental charges, late-payment interest, and price-linked subsidies other than Central or State Government ones — while Section 15(3) lets only two kinds of discount out. Here is what goes on the invoice, why the March 2026 post-sale discount amendment is not yet in force, and when Rules 27 to 31 take over from the price you agreed.

11 Sept 2026•13 min read

3 GST Returns Due 13 September 2026: IFF, GSTR-5, GSTR-6

Sunday 13 September 2026 carries three separate filings for the August period — the Invoice Furnishing Facility, GSTR-5 for non-resident taxpayers and GSTR-6 for Input Service Distributors. This is the last IFF of the July–September quarter, so an invoice left out now reaches your buyer's GSTR-2B only on 14 October. Here is who each form binds, what missing it costs, and why the Sunday does not move the date.

9 Sept 2026•13 min read

Rule 86B GST 2026: When 1% of Your Tax Must Be Paid in Cash

Cross ₹50 lakh of taxable supply in a single month and your input tax credit stops being enough: Rule 86B caps credit use at 99% of that month's output tax, so at least 1% has to leave the cash ledger however large your credit balance is. Here is the monthly test that is not turnover, the six ways out of the proviso — including the clause added on 1 February 2026 — what "output tax" excludes, the cancellation ground, and the GSTR-1 block most guides still describe as live.

7 Sept 2026•13 min read

Job Work Under GST 2026: The One-Year Clock and ITC-04

Send goods to a job worker and a clock starts: one year for inputs, three years for capital goods. Miss it and the despatch is deemed a supply on the day it left your gate, with interest running from that date. Here is what Section 143 actually requires, why the challan under Rule 45 matters more than the invoice, when FORM GST ITC-04 is due, and two things most job work guides still get wrong.

4 Sept 2026•13 min read

GST Due Dates for September 2026: Complete Filing Calendar

Six GST filing dates in September 2026, running from GSTR-7 and GSTR-8 on the 10th to GSTR-11 on the 28th. Two of them — the 13th and the 20th — land on a Sunday, and a GST due date does not move because the calendar is inconvenient. August is Month 2 of the quarter, so 13 September is the last Invoice Furnishing Facility upload before the October quarter close.

2 Sept 2026•16 min read

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GST Registration

Rule 14A GST Registration 2026: 3 Days In, But Watch the Exit

Rule 14A gives you a GST registration in three working days instead of seven, if you declare that your monthly output tax on supplies to registered persons will stay within ₹2,50,000. It is optional, Aadhaar authentication is a condition of eligibility, and getting out again is a full application in FORM GST REG-32 that the officer verifies under Rule 9. Here is who the ₹2.5 lakh test actually counts, what the three-day clock runs from, and what the exit costs.

31 Aug 2026•13 min read

GST Section 9(5) 2026: When the Platform Pays Instead of You

When a service is notified under Section 9(5), the e-commerce operator pays the GST as if it were the supplier, and no TCS is collected on that supply. Six clauses of Notification No. 17/2017-Central Tax (Rate) dated 28 June 2017 carry the list, and three switch off once the supplier is liable to register. Local delivery joined on 22 September 2025. Here is who pays, what the supplier still reports, and how this differs from TCS under Section 52.

28 Aug 2026•13 min read

GSTR-9 & GSTR-9C for FY 2025-26: Who Must File by 31 December

The annual return for FY 2025-26 is due 31 December 2026. For a regular registration, GSTR-9 is compulsory once PAN-level turnover crosses ₹2 crore, and GSTR-9C is added once it exceeds ₹5 crore. Since Circular No. 246/03/2025-GST dated 30 January 2025, a late GSTR-9C keeps the late fee running even where GSTR-9 went in on time. Here is who files what, what the two forms reconcile against, and what December costs if you let it slide.

26 Aug 2026•12 min read

QRMP for Oct–Dec 2026: Opt In or Out Before 31 October

The QRMP switch window for the October–December 2026 quarter is open from 1 August to 31 October 2026 under Rule 61A. Your FY 2025-26 turnover, final since the officer review closed on 15 August, decides whether you are still eligible. Here is what changes on each side of the switch, the two conditions that block the change at the last minute, and why nobody will ask you again if you do nothing.

24 Aug 2026•12 min read

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GST Notice & Litigation

How to Appeal a GST Order in 2026: Section 107 to GSTAT

The GSTAT backlog window closed on 31 July 2026, so the ordinary clock runs from here: three months from communication under Section 112(1), and three months plus one condonable month under Section 107 for a first appeal. Here is what the pre-deposit costs at each rung after the 1 November 2024 and 1 October 2025 changes, whether your credit ledger can fund it, what a 31 July token still buys you, and what the relaxation running to 31 December 2026 does not extend.

21 Aug 2026•13 min read

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GST Registration

GST Registration Cancelled? Revocation Rules & 90-Day Window

A cancelled GSTIN is not the end of the story, but the clock is short. You have 90 days from service of the cancellation order to apply for revocation in FORM GST REG-21, extendable by up to 180 more days, and where cancellation was for non-filing you cannot apply until the returns are filed and dues paid. Here is how cancellation happens under Section 29(2), what suspension does to you before the order lands, the Rule 23 revocation route, and the final return that closes the file.

19 Aug 2026•13 min read

GSTR-3B Table 4 for July 2026: ITC Reversal and Reclaim

GSTR-3B for July 2026 is due Thursday, 20 August 2026, with GSTR-5A on the same date. Table 3 is locked, so Table 4 is where the risk now sits: what belongs in 4(B)(1) and never comes back, what goes in 4(B)(2) and can be reclaimed later, how a reclaim is split between 4(A)(5) and 4(D)(1), and why the reclaim ledger can stop your return from filing at all.

17 Aug 2026•13 min read

GST on Intermediary Services 2026: Export Rules After 13(8)(b)

Section 13(8)(b) of the IGST Act was omitted on 30 March 2026. The place of supply of intermediary services moved from the supplier's location to the recipient's, so an Indian agent billing an overseas principal can now qualify as an export and be zero-rated. The same change runs the other way on commission you pay a foreign agent, which is now an import of service under reverse charge. Here is what still has to be proved, and what happens to earlier periods.

14 Aug 2026•12 min read

ISD Under GST 2026: Who Must Register and How ITC Is Split

Since 1 April 2025 the Input Service Distributor route is compulsory, not optional. If one office of your business receives third-party invoices for services that several GSTINs use, that office has to register as an ISD and pass the credit down through GSTR-6. Here is who it catches, what ISD can and cannot carry, how cross-charge still fits alongside it, and what the July 2026 return due on 13 August involves.

12 Aug 2026•10 min read

GSTR-7 & GSTR-8 Due 10 August 2026: Who Must File a Nil Return?

GSTR-7 (TDS) and GSTR-8 (TCS) for July 2026 are both due on Monday, 10 August 2026 — and their nil-return rules run in opposite directions. A nil GSTR-7 is compulsory, though the late fee on it is waived. A nil GSTR-8 need not be filed at all. Who files each, the current rates, the late fees that apply when a return is genuinely due, and why a skipped nil GSTR-7 blocks next month's filing.

10 Aug 2026•10 min read

IFF for July 2026: Should You Upload B2B Invoices by 13 Aug?

The Invoice Furnishing Facility is optional, so nobody fines you for skipping it. Your buyer's input tax credit is what waits — until 13 October, if you skip it. Here is what the July 2026 IFF window covers, what it cannot carry, the two portal blocks that stop you filing, and why GSTR-5, GSTR-6 and the 25 August PMT-06 challan sit alongside it.

7 Aug 2026•10 min read

Time of Supply Under GST: When Your Tax Liability Arises (2026)

Time of supply decides which return your GST lands in, and Sections 12, 13 and 14 answer it differently for goods, services and reverse charge. An advance on goods carries no GST; an advance on services does. Reverse charge runs on a 31st-day clock for goods and a 61st-day clock for services. The voucher rule was removed on 1 October 2025. This guide walks through each rule with worked dates, plus the two-out-of-three test when a rate changes mid-transaction.

5 Aug 2026•10 min read

GST Due Dates for August 2026: Complete Filing Calendar

Every GST return due in August 2026 — GSTR-7, GSTR-8, GSTR-1, GSTR-3B, GSTR-5/5A, GSTR-6, GSTR-11 — plus the QRMP items that reappear this month: the July IFF on 13 August and the PMT-06 challan on 25 August. Six filing dates, no quarter close, and one 1 August change that is no longer happening.

3 Aug 2026•15 min read

E-Way Bill Changes Put On Hold: What Happens From 1 August 2026

GSTN has put the proposed e-way bill enhancements on hold until further notice. The mandatory Ship-To GSTIN field and the voluntary EWB closure facility do not go live on 1 August 2026, and the earlier advisories and FAQs have been withdrawn from the portal. What the 29 July 2026 advisory says, what stays unchanged, and why you should not undo your ERP work.

31 Jul 2026•10 min read

Credit & Debit Notes Under GST: Section 34 Rules (2026 Guide)

A credit note only cuts your GST liability if you declare it in time and your buyer reverses the credit. Since 1 October 2025 that second condition is written into Section 34(2) itself. This guide covers when to issue a credit note versus a debit note, the 30 November 2026 cut-off for FY 2025-26 supplies, why commercial credit notes carry no GST at all, and why debit notes have no outer time limit but still run their own ITC clock.

29 Jul 2026•10 min read

The Four Conditions to Claim Input Tax Credit Under Section 16 (2026 Guide)

Input Tax Credit is not automatic. Section 16 of the CGST Act sets conditions every claim must clear — a valid invoice, the invoice actually showing in your GSTR-2B, receipt of the goods or services, tax paid to the government, and your return filed. This 2026 guide walks through each condition, the 180-day payment rule that claws credit back, and the Section 16(4) deadline of 30 November 2026 for FY 2025-26.

27 Jul 2026•11 min read

Place of Supply Under GST: How to Decide IGST vs CGST + SGST (2026)

Place of supply decides which tax you charge — IGST, or CGST + SGST. Get it wrong and the tax you paid sits under the wrong head, which needs a refund claim to unwind, not a correction. This 2026 guide walks through the two-step test, the goods rules in Section 10, the domestic and cross-border services rules in Sections 12 and 13, and the intermediary change that took effect on 30 March 2026.

24 Jul 2026•12 min read

HSN Code Reporting in GSTR-1: 4 Digits or 6? It Depends on Your Turnover

How many digits of the HSN code you must report in GSTR-1 depends on your aggregate turnover in the preceding year: 4 digits up to ₹5 crore, 6 digits above it. This guide explains the two brackets, the Phase-3 Table 12 changes now live — the HSN dropdown, the split into B2B and B2C, and the value-mismatch warnings — and why B2B reporting is mandatory while B2C stays optional for smaller filers.

22 Jul 2026•8 min read

QRMP Quarterly GSTR-3B (Apr–Jun 2026): Due 22/24 July

The QRMP quarterly GSTR-3B for the April–June 2026 quarter is due 22 July (Category I states) or 24 July (Category II states) — and this is where June's tax is actually paid. There is no 25 July PMT-06 for June and no IFF in July. Here is how the quarterly return nets off your April and May challans, what late filing costs, and the state-wise split in full.

20 Jul 2026•9 min read

GSTR-3B for June 2026: Late Fees, Interest & the 20 July Deadline

GSTR-3B for June 2026 is due Monday, 20 July 2026 for monthly filers, and GSTR-5A shares the date. The QRMP quarterly GSTR-3B follows on 22/24 July. This guide works out exactly what a late return costs — 18% interest under Section 50 plus a ₹50/day late fee with turnover-based caps — and lists the five checks worth running before you file, including the GSTR-1A route for fixing a locked liability figure.

17 Jul 2026•9 min read

How to File CMP-08 for Apr–Jun 2026: Composition Rates, Self-Assessed Tax and the 18 July Deadline

If you are a composition dealer, your CMP-08 for the April–June 2026 quarter is due Saturday, 18 July 2026 — and it is a payment, not just a filing. This guide shows how to work out the self-assessed tax at your composition rate (1% for traders and manufacturers, 5% for restaurants, 6% for the service scheme), how to file and pay on the portal, and exactly what a late CMP-08 costs in interest, late fee and blocked e-way bills.

15 Jul 2026•8 min read

GSTR-7 & GSTR-8 Due 10 July 2026: TDS and TCS Returns, and Their Very Different Late Fees

GSTR-7 (TDS) and GSTR-8 (TCS) for June 2026 are both due today, 10 July 2026 — but they are filed by different people and carry very different late fees. Who files each, the rates, and why a late GSTR-8 can cost five times more than a late GSTR-7.

10 Jul 2026•9 min read

Two Quarterly GST Deadlines This July: QRMP GSTR-1 (13 July) and Composition CMP-08 (18 July)

Two different quarterly filers face deadlines in the same fortnight, and it is easy to file the wrong one. If you are a regular taxpayer under the QRMP scheme, your Apr–Jun GSTR-1 is due Monday, 13 July 2026. If you are a composition dealer, your CMP-08 for the same quarter is due Saturday, 18 July 2026. They are separate schemes with separate forms — a QRMP filer does not file CMP-08, and a composition dealer does not file GSTR-1. This guide sets out who files what, by when, and the penalties.

8 Jul 2026•7 min read

AATO Amendment Window for FY 2025-26: Check Your Turnover Before 31 July 2026

The turnover figure sitting on your GST dashboard decides whether e-invoicing, QRMP, and 6-digit HSN reporting apply to you for the coming year — and for FY 2025-26, you can correct it only between 1 and 31 July 2026. A GSTN advisory dated 1 July 2026 moved the AATO amendment window from May to July and added automatic updation as later returns are filed. This guide explains what AATO is, why the ₹5 crore mark matters on both sides, how to amend it, and what happens when it is reviewed.

6 Jul 2026•8 min read

How to File GSTR-1 for June 2026: Monthly (11 July) and QRMP Quarterly (13 July)

GSTR-1 for the June 2026 period splits by filer type: monthly filers report on 11 July 2026, while QRMP filers file one quarterly GSTR-1 for the whole April–June quarter on 13 July 2026. This guide covers who files when, how April and May IFF invoices carry into the quarterly return, why June has no separate IFF, the GSTR-1A same-period fix, and the late-fee caps — so your buyers' GSTR-2B is clean and your GSTR-3B sequencing holds.

3 Jul 2026•9 min read

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Deadline Reminder

GST Due Dates for July 2026: Complete Filing Calendar

Every GST return due in July 2026 — GSTR-7, GSTR-8, GSTR-1, GSTR-3B, GSTR-5/5A, GSTR-6, GSTR-11 — plus the full April–June quarterly cycle for QRMP and composition filers: quarterly GSTR-1 (13 July), CMP-08 (18 July), and quarterly GSTR-3B (22/24 July). Eight filing dates in GST's ninth year.

1 Jul 2026•15 min read

Quarter-End GST Checklist (Apr–Jun 2026): Reconcile Before the July Return Cycle

The April–June quarter closes on 30 June 2026, and the July filing cycle starts ten days later. This checklist walks you through what to reconcile now — ITC against GSTR-2B, IMS pending actions, sales against GSTR-1, QRMP and composition obligations — so July's returns go out clean instead of carrying the quarter's errors forward.

29 Jun 2026•8 min read

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GST Update

ITC Hard-Locking Is Coming: Prepare Your GSTR-3B Table 4 for Phase 2 (Expected 2026)

Your GSTR-3B outward liability has been hard-locked since July 2025. Input tax credit in Table 4 is the next field expected to lock to auto-populated figures. Here's what Phase 1 already changed, what Phase 2 would mean for your ITC, and the reconciliation habits that protect your credit before the door closes.

26 Jun 2026•9 min read

Invoice Management System (IMS): How to Accept or Reject Invoices Before GSTR-2B Locks (2026)

Since 1 October 2025, your ITC is legally tied to the invoices you accept in the Invoice Management System. Here's what each IMS action does to your GSTR-2B, the deemed-acceptance trap that can cost you interest, and how to act before the return locks.

24 Jun 2026•9 min read

GSTR-4 for FY 2025-26: The Final-Week Checklist Before the June 30 Deadline

Eight days to the GSTR-4 deadline for composition dealers. A last-minute checklist for FY 2025-26 — the CMP-08 gate that blocks filing, the Table 6 entry that costs you next year, what a missed 30 June actually costs, and a fast filing walkthrough.

22 Jun 2026•8 min read

How to Fix GST Return Errors: Amending GSTR-1 & GSTR-3B (2026 Guide)

GST returns can't be revised once filed. This 2026 guide shows how to correct GSTR-1 errors through GSTR-1A or the next period's amendment tables, how to fix GSTR-3B errors now that Table 3 is hard-locked, the 30 November and 3-year deadlines, and when 18% interest applies.

19 Jun 2026•9 min read

QRMP Scheme: How to Pay May 2026 Tax via PMT-06 by June 25

QRMP taxpayers must pay May 2026 tax through Form GST PMT-06 by 25 June 2026 — not GSTR-3B. This guide explains the Fixed Sum and Self-Assessment methods, how the 35% auto-challan works, when interest under Section 50 applies, and why there's no late fee on PMT-06.

17 Jun 2026•10 min read

How to File GSTR-3B for May 2026 Before the June 20 Deadline

GSTR-3B for May 2026 is due 20 June 2026 for monthly filers. This step-by-step guide covers what's now auto-locked from GSTR-1, how to fill Table 4 ITC, how to pay through the cash and credit ledgers, and exactly what a late return costs in interest and late fee.

15 Jun 2026•10 min read

GSTR-2B Reconciliation: Match ITC Before Filing GSTR-3B (2026)

GSTR-3B for May 2026 is due 20 June. Before you file, reconcile your Input Tax Credit against GSTR-2B and the Invoice Management System — claim more than your GSTR-2B shows and the portal can issue a Rule 88D intimation in Form DRC-01C. Here is the step-by-step check.

12 Jun 2026•10 min read

E-Way Bill Changes from 1 August 2026: Ship-To GSTIN & Closure

From 1 August 2026, the Ship-To GSTIN field becomes mandatory on Bill-To/Ship-To e-way bills, and a new voluntary EWB closure facility goes live. What changes, who it affects, and what to fix before the date.

10 Jun 2026•9 min read

GSTR-7 & GSTR-8 Due 10 June 2026: TDS and TCS Returns, and Their Very Different Late Fees

GSTR-7 (TDS) and GSTR-8 (TCS) for May 2026 are both due 10 June 2026 — but they are filed by different people and carry very different late fees. Who files each, the rates, and why a late GSTR-8 costs five times more than a late GSTR-7.

8 Jun 2026•9 min read

GST on Electric Vehicles, Solar & Green Goods in 2026

What GST you actually pay on EVs, chargers, solar panels and other green goods in 2026 — the 5% rates that survived GST 2.0, where 18% quietly creeps in, and how the new car slabs compare.

5 Jun 2026•11 min read

GSTR-4 Annual Return FY 2025-26: How to File Before 30 June

A composition dealer's guide to GSTR-4 for FY 2025-26, due 30 June 2026 — who files, the four-CMP-08 prerequisite, the Table 6 negative liability trap, late fees, and a step-by-step walkthrough.

3 Jun 2026•10 min read

GST Due Dates for June 2026: Complete Filing Calendar

Every GST return due in June 2026 — GSTR-1, GSTR-3B, GSTR-7, GSTR-8, IFF, PMT-06, and the GSTR-4 annual return for composition dealers on 30 June. Monthly and QRMP filers covered separately, with late fee caps.

1 Jun 2026•15 min read

GST for Freelancers & Services

GSTR-1 Filing 2026: 7 Common Errors to Fix Before the May 11 Deadline

GSTR-1 for April 2026 is due on 11 May. The most expensive errors are not late filing — they are filed-on-time returns with bad data: an inactive buyer GSTIN breaking ITC, a missed inter-state B2C invoice above ₹2.5 lakh, a place-of-supply tag that flips IGST to CGST+SGST. With GSTR-1A introduced in July 2024 and GSTR-3B liability fields hard-locked from GSTR-1 since the July 2025 tax period, errors caught after submission can still be fixed in the same period — but only before GSTR-3B is filed.

9 May 2026•10 min read

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GST for Freelancers & Independent Consultants in India (2026): Threshold, Registration, Returns & Common Mistakes

A freelancer in India is required to register for GST once aggregate turnover crosses ₹20 lakh in a financial year (₹10 lakh in Manipur, Mizoram, Nagaland, and Tripura). Below the threshold, registration is voluntary — except where Section 24 forces it . This guide covers the threshold question, the regular vs composition choice for service providers, the LUT route for foreign clients, return filing, and the mistakes that cost the most.

9 May 2026•10 min read

GST E-Way Bill in 2026: Generation, Validity, Exemptions & Penalties (Complete Guide)

An e-way bill is mandatory under Rule 138 for any inter-state movement of goods worth more than ₹50,000, and once your state's intra-state threshold is crossed (₹1,00,000 in Maharashtra, Delhi, Tamil Nadu, and Bihar). Skip it and your goods can be detained under Section 129, with penalty up to 200% of the tax payable. This guide walks through generation, validity by distance, the exemption list, penalty exposure, and the new E-Way Bill 2.0 portal launched on 1 July 2025.

4 May 2026•11 min read

GST on Directors' Remuneration: When RCM Applies (2026 Guide)

When does a company owe GST on what it pays its directors? Independent directors are always under RCM. Whole-time directors paid as employees fall outside GST under Schedule III. Sitting fees and commission to non-executive directors attract RCM at 18%. The TDS section on the payment (192 vs 194J) is the cleanest indicator. This guide unpacks Circular 140/10/2020-GST and the practical compliance.

3 May 2026•9 min read

GST Due Dates for May 2026: Complete Filing Calendar

All GST return due dates falling in May 2026 — GSTR-1, GSTR-3B, GSTR-7, GSTR-8, IFF, PMT-06 and more. Monthly filers and QRMP filers covered separately, with late fee caps and what is NOT due in May.

1 May 2026•11 min read

Sale of Capital Assets Under GST: How to Calculate Tax (2026)

When a business sells used machinery, equipment, or other capital assets on which ITC was claimed, Section 18(6) of the CGST Act sets the GST liability — the higher of (ITC taken minus 5% per quarter) or tax on the transaction value. This guide walks through the rule, the calculation, and the special cases (motor vehicles, scrap, no-ITC sales, transfers without consideration).

29 Apr 2026•11 min read

Renting Property Under GST: When RCM Shifts Tax to Tenants (2026)

When does GST on rent fall on the tenant instead of the landlord? Entry 5AA covers residential dwellings to registered tenants since July 2022. Entry 5AB pulled commercial rent from unregistered landlords into RCM from October 2024. Composition tenants got carved out in January 2025. Here is the current position.

27 Apr 2026•10 min read

GST QRMP Scheme 2026: Eligibility, IFF & Opt-in by 30 April

The QRMP scheme lets small taxpayers file GSTR-3B once a quarter while still paying tax monthly. Here's who qualifies, how the Invoice Furnishing Facility works, the 35% fixed-sum challan, and what the 30 April 2026 opt-in deadline actually means.

24 Apr 2026•8 min read

Section 17(5) Blocked ITC: 11 Items You Cannot Claim (2026 Guide)

Section 17(5) of the CGST Act lists 11 categories of inputs and services on which Input Tax Credit is blocked, no matter how the GST was paid. This guide walks through each category with practical examples, the limited carve-outs, and the recent Budget 2025 amendment to clause (d).

22 Apr 2026•9 min read

GST LUT (RFD-11) for FY 2026-27: Filing Guide & Missed Deadline Fix

Every GST-registered exporter must file Form RFD-11 (LUT) at the start of each financial year to export without paying IGST. Here's how to file for FY 2026-27, what happens if you missed the 31 March 2026 deadline, and how to avoid losing working capital on every invoice.

20 Apr 2026•11 min read

Reverse Charge Mechanism (RCM) Under GST: When You Pay Tax as the Buyer

Under RCM, the buyer pays GST instead of the seller. This guide covers Section 9(3) and 9(4), the full list of notified goods and services, self-invoicing rules, ITC claims on RCM, and the 30-day invoice deadline under Rule 47A.

17 Apr 2026•8 min read

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GST Refund

How to Claim GST Refund: Complete Process and Common Mistakes (2026)

Stuck GST refund? This guide covers all refund types under Section 54 — exports, inverted duty structure, excess cash ledger — with the step-by-step RFD-01 filing process, timelines, and the 7 most common mistakes that get refund applications rejected.

15 Apr 2026•8 min read

GST Registration in India: Complete Guide for New Businesses (2026)

Complete GST registration guide for 2026 — turnover thresholds, mandatory registration cases, required documents, the online process, timelines, and penalties for non-registration.

14 Apr 2026•10 min read

E-Invoicing Under GST 2026: Who Needs It and How to Start

E-invoicing is mandatory for businesses with turnover above Rs 5 crore. This guide covers the current threshold, exemptions, 30-day reporting rule, MFA requirement, and step-by-step IRP registration process for 2026.

13 Apr 2026•8 min read

How to Reply to a GST Notice Online: Step-by-Step Guide (2026)

Received a GST notice? This step-by-step guide covers DRC-01C, DRC-01B, Section 73, Section 74, and Section 74A notices — with deadlines, penalty concessions, and portal submission steps.

10 Apr 2026•11 min read

GST Composition Scheme 2026: Eligibility, Limits & How to Apply

The GST Composition Scheme offers small businesses a flat 1–6% tax rate with just 5 filings a year. Here is who qualifies, what you give up, and when to apply for FY 2027-28.

8 Apr 2026•8 min read

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Filing Guide

GSTR-1 vs GSTR-3B: What's the Difference and Which to File First?

GSTR-1 reports your sales; GSTR-3B pays your tax — but when they mismatch, a significant difference may trigger a DRC-01B intimation which can lead to blocking of your next GSTR-1 filing if not responded to within 7 days. Here is the complete guide.

6 Apr 2026•9 min read

GST New Financial Year Checklist: 10 Things Every Business Must Do in April 2026

FY 2026-27 starts today. Here are 10 GST compliance actions every business must complete in April 2026 — from resetting your invoice series to reviewing QRMP eligibility and understanding Budget 2026 changes.

4 Apr 2026•10 min read

5 ITC Mistakes That Trigger GST Notices (And How to Fix Them)

These five Input Tax Credit mistakes are the top reasons businesses receive GST notices. Learn exactly what they are, why they trigger scrutiny, and how to fix each one.

3 Apr 2026•8 min read