Casual Taxable Person What is Casual Taxable Person under GST? If you don’t have a permanent store or office in a state but want to occasionally sell products or offer services there, you can get a short-term GST registrat...
APL-01: GST Appeal Who can file an appeal to the Appellate Authority? Any taxpayer or an unregistered person aggrieved by any decision or order passed against him by an adjudicating authority, may appeal to the Appellat...
DRC-08: Rectification of Order u/s 161 of GST What is DRC-08 and when it is issued? Form DRC-08 is often called the 'Summary of Rectification' or 'Withdrawal Order'. If a proper officer wishes to withdraw or rectify the final order passed after u...
Returns under GST What is a GST Return? A GST return is a form that every GST-registered person must file to report: Sales (outward supplies), Purchases (inward supplies), Input Tax Credit (ITC), And tax payable to the...
Payment under GST What is the Electronic Liability Register in GST? The Electronic Liability Register is like an online record where the government tracks how much tax, interest, penalty, or fees a taxpayer owes. Whene...
Annual Return What is Form GSTR-9? Form GSTR-9 is the Annual GST Return that every registered taxpayer (except a few categories) must file. It summarizes all the sales, purchases, tax paid, and input tax credit cla...
Accounts and Records What are the accounts and records under GST? As per GST law, every registered business must maintain proper and accurate records of its business activities at its main office (as mentioned in the GST ...
GSTR 2B What is Form GSTR-2B? Form GSTR-2B is a purchase-related statement that gets auto-generated for taxpayers. It contains details of inward supplies (purchases) received by the taxpayer, based on the dat...
GSTR-1 What is Form GSTR-1? Form GSTR-1 is a monthly or quarterly return where every registered business needs to report details of their outward supplies — that is, sales of goods or services. This includes...
GSTR-1A What is Form GSTR-1A? · Every GST-registered person has to file details of outward supplies (sales) in Form GSTR-1. · If any detail is missed or incorrect, correction can be made: o Either in Form GST...
GSTR-3B What is Form GSTR-3B? Form GSTR-3B is a self-declared consolidated summary return that every registered GST taxpayer (except a few exempted categories) has to file. It contains details of outward supp...
HSN & SAC CODE What is an HSN Code? HSN stands for Harmonized System of Nomenclature. It’s a globally accepted method of classifying goods using a numeric code. Under GST, it helps in identifying what type of produc...