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
GST
GST Time of Supply for Services: Invoice, Advance Payment and Reverse Charge Guide
A practical section 13 guide to GST time of supply for services, including timely and late invoices, advances, reverse charge, continuous supply and month-end checks.
GST
GST Rule 37A: When to Reverse ITC if a Supplier Does Not File GSTR-3B, and How to Reclaim It
A practical guide to GST Rule 37A covering the supplier GSTR-3B non-filing trigger, 30 September and 30 November cut-offs, GSTR-3B reversal tables, later ITC reclaim and reconciliation controls.
GST
GST on Vouchers and Gift Cards: Taxability, Distributor Models and Breakage Explained
A practical guide to the current GST treatment of vouchers and gift cards, including principal-to-principal trading, agency commission, support services, breakage and the underlying supply.
GST
GST Registration Amendment: Core vs Non-Core Fields, Portal Steps and Practical Checklist
A practical guide to GST registration amendments: how core and non-core fields differ, which route common changes follow, portal steps, worked examples and a post-filing checklist.
GST
ISD vs Cross Charge Under GST: Practical Guide for Head Office and Branch Transactions
A practical guide to choosing between mandatory ISD distribution and cross charge for head-office and branch transactions under GST, with post-1 April 2025 treatment, examples and controls.
GST
GST Rule 42 vs Rule 43: How to Calculate ITC Reversal on Common Credit
A practical guide to GST ITC reversal under Rules 42 and 43, with common-credit formulas, worked examples, capital-goods treatment, GSTR-3B reporting and a monthly compliance checklist.
GST
GSTR-2A vs GSTR-2B After IMS: Which One Should You Use for ITC Reconciliation?
A practical comparison of GSTR-2A and GSTR-2B, including how IMS changes the old static-versus-dynamic explanation and how finance teams should reconcile ITC before GSTR-3B.
GST
GST Registration Suspended or Cancelled? What It Means and How Revocation Works
A practical GST guide to the difference between suspension and cancellation, how to respond to REG-17, when REG-21 revocation is available, current timelines and the post-revocation return checklist.
GST
GST E-Invoice vs E-Way Bill: Difference, When Each Is Required and How They Work Together
A practical comparison of GST e-invoice and e-way bill requirements, including purpose, triggers, who generates each, when both apply, correction rules and an ERP-ready checklist.
GST
Bill To Ship To Under GST: Place of Supply, ITC and E-Way Bill Explained
A practical guide to bill-to ship-to transactions under GST, explaining Section 10(1)(b) place-of-supply treatment, deemed receipt for ITC, invoice logic and e-way bill handling with worked examples.
GST
Blocked ITC Under GST: Section 17(5) Rules, Exceptions and Practical Checklist
A practical guide to blocked input tax credit under GST, covering motor vehicles, employee benefits, construction, gifts, write-offs, statutory exceptions and GSTR-3B reporting.
GST
GSTR-9 vs GSTR-9C: ₹5 Crore Threshold, Self-Certification and Reconciliation Checklist
A practical guide to GSTR-9 and GSTR-9C covering the ₹5 crore threshold, self-certification, turnover and ITC reconciliation, filing workflow and common annual-return mistakes.
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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.
