GSTR-3B Late Fee: Daily Rates, Caps and How to Avoid It
Learn GSTR-3B late fee rates per day, turnover-based maximum caps under Notification 19/2021, and tips to avoid penalties.
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GST Registration Cancelled for Non-Filing? Here Is How to Revoke It
Learn when GST registration gets cancelled suo motu for non-filing and how to apply for revocation using Form REG-21 within the allowed time limit.
GST E-Invoicing: Who Needs It and What Happens If You Skip It
GST e-invoicing is mandatory for businesses above Rs 5 crore turnover. Learn thresholds, exemptions, penalties, and time limits for IRN generation.
ITC Can Only Be Claimed If It Appears in GSTR-2B
GST ITC can be claimed only if the invoice appears in GSTR-2B. Since 1 January 2022, no provisional ITC is allowed under Rule 36(4).
HSN Code in GST Invoices: When Is 4-Digit or 6-Digit Mandatory
Learn when 4-digit or 6-digit HSN codes are mandatory in GST invoices based on turnover thresholds and Table 12 GSTR-1 rules.
GST Reverse Charge: When the Buyer Pays GST Instead of the Seller
Under GST reverse charge, the recipient pays GST instead of the supplier for notified goods and services. Learn when RCM applies.
Place of Supply Under GST: IGST vs CGST/SGST on Services
Learn how place of supply rules under the IGST Act determine whether IGST or CGST/SGST applies to your service transactions.