Knowledge Hub
Practical GST articles written by tax professionals. Updated regularly with latest compliance tips and filing guides.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
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).
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.
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.
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.
Complete GST registration guide for 2026 — turnover thresholds, mandatory registration cases, required documents, the online process, timelines, and penalties for non-registration.
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.
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.
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.
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.
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.
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.
All GST filing due dates for April 2026 — GSTR-1, GSTR-3B, CMP-08, GSTR-7, GSTR-8, and more. Verified against official sources. Never miss a deadline.
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