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
GSTR-2B vs Purchase Register: How to Reconcile ITC Every Month Under IMS
A practical monthly method to reconcile GSTR-2B with the purchase register, covering IMS accept, reject and pending actions, Section 16 conditions, timing differences and a worked example.
GST
GST on GTA Freight: Reverse Charge vs Forward Charge, Rates and ITC Checklist
A practical guide to GST on GTA freight, explaining when reverse charge applies, how forward charge changes the treatment, relevant rate options, ITC and accounts-payable checks.
GST
GST LUT for Exports Explained: Zero-Rated Supply, Invoice Treatment and ITC Refund
A practical guide to GST exports under LUT, explaining zero-rated supply, invoice treatment, eligible ITC refund through RFD-01, documentation and common mistakes.
GST
IFF or Quarterly GSTR-1? How QRMP Taxpayers Should Use the Invoice Furnishing Facility
When a QRMP taxpayer should use IFF instead of waiting for quarterly GSTR-1: who is eligible, the ₹50 lakh monthly cap, the 13th deadline, eligible tables, monthly PMT-06 payment and three worked examples.
GST
How GST Job Work Works for the Principal, from Delivery Challan to ITC-04 Filing
How a registered principal sends goods for job work under GST without tax, keeps ITC, tracks the one-year and three-year limits, handles challans and e-way bills, and files Form GST ITC-04.
GST
IRN vs Invoice Number vs QR Code Under GST E-Invoicing: A Practical Guide
Understand the difference between a supplier invoice number, Invoice Reference Number (IRN) and signed QR code under GST e-invoicing, with an ERP workflow example and reconciliation checklist.
GST
GST Inverted Duty Structure Refund: Rule 89(5) Formula, Eligibility and Filing Checklist
A practical guide to GST refunds caused by inverted duty structure, including Rule 89(5), Net ITC, the current formula, a worked example and filing controls for Form GST RFD-01.
GST
GST Electronic Cash Ledger vs Credit Ledger vs Liability Register: A Practical Guide
Understand what the GST electronic cash ledger, electronic credit ledger and electronic liability register actually record, how payments flow between them, and how finance teams should reconcile them.
GST
GST DRC-03 Explained: When to Use It, How to Pay and Common Mistakes to Avoid
A practical guide to Form GST DRC-03 covering voluntary payments, return mismatches, payments after notices, ledger utilisation, DRC-03A mapping and the records businesses should retain.
GST
Input Service Distributor Under GST: How to Distribute Common-Service ITC Across Multiple GSTINs
Mandatory ISD from 1 April 2025: who must register, how rule 39 splits common input service credit by turnover, same-State and IGST treatment, GSTR-6 tables and three worked allocations.
GST
GST Credit Note vs Debit Note: When to Issue Each and How Section 34 Works
A practical guide to GST credit notes and debit notes under section 34, including when each document is used, the current credit-note reporting cut-off, GSTR-1 treatment and common mistakes.
GST
GSTR-1A Explained: How to Correct GSTR-1 Before Filing GSTR-3B
A practical guide to GSTR-1A: when it becomes available, what can be corrected, how it affects GSTR-3B and GSTR-2B, and when a later GSTR-1 amendment is needed instead.
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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.
