GST Electronic Cash Ledger Refund: How to Claim Excess Deposits and Unused TDS/TCS Balances
Funds in your GST electronic cash ledger do not necessarily have to remain there for future payments. You can apply for a…
Read the guide →GST Refund for Exports Under LUT: RFD-01 Eligibility, Required Documents and Time Limits
A Letter of Undertaking (LUT) allows eligible registered taxpayers to export without paying IGST upfront. GST paid on eligible business purchases may…
Read the guide →GSTR-10 After GST Registration Cancellation: Three-Month Deadline, Stock Liability and Filing Process
Cancellation of GST registration does not automatically complete your GST compliance. If you are required to file GSTR-10, you must submit this…
Read the guide →GSTR-9 and GSTR-9C for FY 2025-26: Who Must File, Due Date and Step-by-Step Filing Guide
GSTR-9 and GSTR-9C, where applicable, are ordinarily due on December 31, 2026 for FY 2025-26, unless extended by an applicable government notification.…
Read the guide →GST Multi-State Registration 2026: One Master TRN for Multiple States, Process and Key Changes
Learn how the GST Portal’s Multi-State Registration facility uses one Master TRN to initiate applications for multiple States/UTs while retaining separate state-wise…
Read the guide →GST E-Invoicing for RCM Self-Invoices: Proposed 2026 Rule Explained
Understand the proposed e-invoicing requirement for RCM self-invoices on purchases from unregistered suppliers and import of services, along with the current GST…
Read the guide →One Nation One GST Number 2026: Single GST Registration Proposal Explained
Understand the proposed one-PAN, one-GST-registration model, why states have opposed it, the current state-wise GST rules and what multi-state businesses should do…
Read the guide →GST 180-Day Payment Rule: Documents Required During Inspection and ITC Verification
Prepare for GST verification of unpaid creditors with invoice-wise 180-day ageing, ITC claim and reversal records, payment proof, proportional calculations and reclaim…
Read the guide →GST E-Invoicing Rules in 2026: ₹5 Crore Turnover Limit, IRN Requirement and Penalty Risks
Understand GST e-invoicing in 2026: the ₹5 crore PAN-level turnover test, IRN requirement, 30-day restriction for ₹10 crore+ AATO, exemptions, ITC and…
Read the guide →GST on Airport Shopping in India: Is an iPhone Bought After Immigration Tax-Free?
Buying an iPhone after immigration does not automatically make it GST-free. Understand ordinary airport stores, authorised tax-free outlets, exports and the international-tourist…
Read the guide →TDS and GST on Rent 2026: Tax Rules for Business and Commercial Property Rent
TDS and GST rules for business rent in 2026, including the ₹50,000 monthly threshold, 10% versus 2% TDS, Form 140/141, 18% GST,…
Read the guide →GSTR-3B ITC Higher Than GSTR-2B? How to Handle Zero ITC and GST Mismatch Notices
GSTR-3B ITC higher than GSTR-2B or one month showing zero? Learn how to reconcile 2A, 2B, purchase records, respond to ASMT-10 and…
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