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
5Topic guidesCarefully organised
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Professional subtopic guides
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 Tax Invoice Checklist: Mandatory Particulars, Timing and Common Billing Mistakes
A practical GST tax-invoice checklist covering mandatory particulars, invoice timing, numbering controls, bill-of-supply distinction and common billing mistakes.
GST
Fixing GST E-Invoice Mistakes After the IRN Is Generated: What the IRP Allows
An e-invoice cannot be amended on the IRP. How to use the 24-hour cancellation window, when a credit or debit note is needed, why duplicate IRN errors occur and five worked correction cases.
GST
GST E-Invoicing Explained: Applicability, IRN, 30-Day Rule and Common Mistakes
A practical GST e-invoicing guide covering the ₹5 crore applicability threshold, documents and transactions covered, IRN workflow, exemptions, cancellation and the 30-day reporting restriction for taxpayers with AATO of ₹10 crore and above.
GST
How to Change Business Address in GST Registration: Core Amendment, Documents and State-Change Rules
A practical guide to changing the principal or additional place of business in GST registration, including core-amendment rules, the 15-day reporting period, address proof and why a State change needs separate treatment.
GST
GST Composition Scheme vs Regular GST: Eligibility, Trade-offs and a Practical Decision Guide
A practical comparison of GST composition and regular registration, covering eligibility, ITC, invoicing, interstate supplies, CMP-08, GSTR-4 and how a small business should choose.
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.
GST
E-Way Bill Explained: When It Is Required and How Compliance Works
A practical guide to e-way bill basics under GST, including when it is required, who generates it, how validity works, key exceptions, and common professional edge cases.
GST
Place of Supply under GST: Core Rules for Goods and Services
Work out whether an invoice needs IGST or CGST plus SGST. Follow the goods and services rules, delivery-address exceptions and a complete two-invoice example.
GST
How GST Reverse Charge Works for Recipients and E-Commerce Operators in 2026
A practical guide to GST reverse charge: the three routes under section 9, the notified services, the January 2025 amendments, time-of-supply rules with dated examples and ITC.
GST
GST Composition Scheme Explained: Eligibility, Restrictions and Compliance
See whether the GST composition scheme fits your business. Check turnover limits, compare earnings after purchase GST, and follow payment and filing through to Filed status and an ARN.
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
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.
Using this collection
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.
