GST resources
Plain guides to the GST returns, invoices and registers a small trader deals with. Each one links to the official source.
Returns
- GST returns overview. The two main returns and how they fit together.
- GSTR-1 explained. What goes in the sales return and how to prepare it.
- GSTR-3B explained. The summary return where you declare and pay tax.
E-invoice and e-way bill
- E-invoicing explained. IRN, signed QR code and the registration portal.
- E-way bill explained. The transport document for moving goods.
Invoices and codes
- HSN and SAC codes. Classification codes for goods and services.
- Input tax credit basics. Claiming the tax you paid on purchases.
- GST invoice rules. What a tax invoice must carry.
- Time and place of supply. Which tax to charge and which month it falls in.
Registration and penalties
- GST registration. Who must register and how to apply.
- Composition scheme. A simpler way to pay for eligible small businesses.
- Penalties and late fees. Late fee, interest and penalty, and how to avoid them.
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