gst
What Is GST? Complete Guide for Beginners in India
What GST is, how credit follows a supply chain, and the four records a beginner in India should understand before filing a return on the portal.
11 min
Loading
Knowledge
GST articles
Study notes with dates and official sources. They are not client advice. Written 2026-10-08 unless an earlier published date is shown on the article.
gst
GST Registration in India: Complete Step-by-Step Guide
How GST registration works on the portal: what you prepare, how the ARN and certificate appear, and what compliance starts once a GSTIN is issued.
12 min
gst
Who Needs GST Registration in India?
How to decide whether GST registration applies: aggregate turnover, compulsory categories, voluntary registration, and what to confirm before you apply.
11 min
gst
GSTIN Explained: What Is a GST Identification Number?
What a GSTIN is, how to read its 15 characters, and how to check on the GST portal that a supplier’s registration is active before you pay.
11 min
gst
Types of GST Explained: CGST, SGST, IGST and UTGST
How CGST, SGST, IGST, and UTGST divide one GST charge in India, and how place of supply decides which components belong on the tax invoice.
12 min
gst
GSTR-1 Complete Guide
What GSTR-1 captures, how to map a sales register onto its tiles, and how those invoices reach your customer’s credit statement.
12 min
gst
GSTR-3B Complete Guide
How GSTR-3B summarises outward tax, reverse charge, and input tax credit, and how to reconcile it to GSTR-1 and GSTR-2B before you pay.
12 min
gst
GSTR-9 Annual Return Explained
What the GSTR-9 annual return summarises, how it draws on GSTR-1 and GSTR-3B, and how to build a year-end working paper before you file.
12 min
gst
GSTR-9C Explained
How GSTR-9C reconciles audited turnover and tax with the annual return, and which differences deserve a written explanation in the file.
12 min
gst
GST Return Filing: Common Mistakes Businesses Make
Common GST return mistakes: registers that do not match, credit claimed ahead of GSTR-2B, wrong tax heads, and a review list before you submit.
11 min
gst
Input Tax Credit Under GST Explained
How input tax credit under GST is earned, blocked, reversed, and matched to GSTR-2B, with a working-paper method you can reuse each period.
12 min
gst
GST Reverse Charge Mechanism Explained
When the recipient pays GST under reverse charge, how to recognise notified supplies, and how that tax is reported and paid on GSTR-3B.
11 min
gst
GST E-Invoicing Explained
How GST e-invoicing creates an IRN and a QR code, who should check applicability, and how the invoice still has to agree with GSTR-1.
11 min
gst
GST E-Way Bill Complete Guide
How an e-way bill supports the movement of goods: Part A, Part B, who generates it, and what to check on the portal before the vehicle leaves.
11 min
gst
GST Late Fees, Interest and Penalties Explained
How GST late fees, interest, and penalties differ, what the portal computes for you, and how to document a delay without guessing the rate in force.
12 min