6 guides
CA SAMAAJ KNOWLEDGE LIBRARY
GST Articles, Returns, ITC & E-Invoicing Guides
Find task-focused GST guidance for registration, return filing, credit reconciliation, invoicing and movement of goods.
48Relevant guidesPublished collection
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8 guides
GST Returns
Understand what each GST return or statement does and how invoice data moves through filing and reconciliation.14 guides
Input Tax Credit
Work through ITC eligibility, restrictions, distribution and reconciliation with transaction-focused guides.13 guides
GST Invoicing & E-Invoicing
Create and correct GST documents by understanding ordinary invoice rules, e-invoice controls and related reporting.3 guides
E-Way Bill
Use these guides to decide when an e-way bill is needed and how it connects to invoice and movement-of-goods facts.Start here
Essential GST guides
GST
Input Tax Credit under GST: Eligibility, Conditions and Common Blocks
A practical guide to input tax credit under GST covering what ITC means, when it is available, how section 16 works, which credits are blocked under section 17(5), and how to review claims with cleaner documentation and reconciliation.
GST
GST Registration Explained: Eligibility, Documents and Process
Work out GST registration liability using turnover across the PAN, prepare the correct premises documents and follow the registration process. Covers electronic registration routes and the September 2026 interim biometric-authentication direction.
GST
GSTR-1 vs GSTR-3B: Purpose, Data Flow and Reconciliation
A GSTR-1 and GSTR-3B mismatch needs a comparison of matching figures. See how to separate output liability, ITC and cash payment, and where GSTR-1A fits.
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Latest GST articles
G S T
How to Appeal a GST Demand Order and Work Out the Pre-Deposit
Find out how to file a first GST appeal in Form APL-01 within the three-month limit, how to compute the 10% pre-deposit on disputed tax, what penalty-only orders need from October 2025, and what a GSTAT appeal adds.
G S T
How to File a GST LUT for Exports and What Happens If You Don't
Learn who can export without paying IGST under a Letter of Undertaking, how to file Form RFD-11 on the GST portal each year, and the Rule 96A deadlines that turn a missed shipment or unpaid service invoice into tax with interest.
GST
How to Calculate Interest on Late GST Payment Under Rule 88B
Work out GST interest under section 50 correctly: when 18% applies only to the cash portion, when it runs on the full tax, and when wrong ITC attracts interest, with worked examples and the portal's Table 5.1 rules.
GST
Casual Taxable Person under GST: Registration, Advance Tax, 90-Day Validity and Extension
Planning a temporary taxable activity in a State where you have no fixed place of business? This guide explains casual taxable person registration, the advance tax deposit, the 90-day validity rule, REG-11 extension and return follow-up.
GST
GST on Reimbursements: When the Pure Agent Rule Excludes Expenses from Taxable Value
A practical guide to GST reimbursements and Rule 33, explaining when a pass-through expense can be excluded from taxable value, why recovery at actual cost is not enough, and what documents support a pure-agent position.
GST
GST PMT-09: How to Transfer Electronic Cash Ledger Balance Between Tax Heads and GSTINs
A practical guide to Form GST PMT-09 for correcting cash paid under the wrong GST head, moving balances between major and minor heads, and transferring eligible cash to another GSTIN on the same PAN.
GST
GST TDS on Metal Scrap: When Buyers Must Deduct 2% and File GSTR-7
A practical guide to GST TDS on metal scrap under section 51, including the registered-buyer rule, Chapters 72–81, the ₹2.5 lakh contract threshold, 2% deduction, place-of-supply exception and GSTR-7 workflow.
GST
GST Post-Sale Discounts: When Can a Credit Note Actually Reduce Taxable Value?
A practical guide to GST post-sale and volume discounts under Section 15(3): when taxable value can fall, when a commercial credit note is not enough, why Circular 105 should be ignored, and how the unnotified Finance Act 2026 change affects current compliance.
GST
GST Principal-Agent Transfers: When Goods Sent Without Consideration Still Count as a Supply
Not every movement of goods to a commission, C&F or auction agent is a GST supply. This guide explains the Schedule I principal-agent test, why the invoice name and authority over title matter, how procurement-side agency differs, and how valuation works when the deemed supply rule applies.
GST
GST Rule 37: 180-Day Payment Rule for ITC Reversal, Partial Payments and Reclaim
GST Rule 37 explained through an invoice-level payment test, a proportionate ITC reversal calculation, GSTR-3B reporting, interest review and payment-linked reclaim controls.
GST
High Sea Sales Under GST: Tax Treatment, Import IGST, ITC and Documentation Checklist
A shipment-led guide to high-sea sales under GST: test dispatch, title endorsement and home-clearance dates, follow a two-step sale chain, separate import IGST from the HSS transfer and build the customs and ITC file.
GST
GST Delivery Challan Under Rule 55: When Goods Can Move Without a Tax Invoice
A practical Rule 55 guide to GST delivery challans: when they can replace an invoice for movement, required particulars, e-way bill linkage, returnable goods, job work and batch dispatches.
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About GST guidance
The library groups GST questions by the workflow a business or adviser is trying to complete. Use related subtopics to connect invoice data, return reporting and input credit, and confirm current portal behaviour, dates and thresholds against official GST guidance.
