GST Insights &amp; Expert Guides

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•11 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•13 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•16 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•10 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•11 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•9 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•9 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•9 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•9 min read