GST registration, returns, refunds, notices and the latest CBIC and GST Council updates.
Few sectors touch GST as directly as food and restaurants. From a roadside eatery to a five-star dining room, from a packet of namkeen to a cola, the rate you pay is governed by a mix of rules that were significantly reshaped by the GST 2.0 rationalisation effective 22 September 2025. This guide breaks down…
Travel is one of the most GST-touched activities in India, because a single trip can bundle flights, hotels, cabs, rail tickets and a tour operator’s own margin, each taxed under different rules. After the GST 2.0 reforms that took effect on 22 September 2025, the rate structure was simplified into mainly 5% and 18% slabs….
Goods and Services Tax in India works on a self-assessment model, where registered taxpayers calculate their own liability, claim input tax credit, and file periodic returns. To keep this system honest, the law provides for a GST audit, a structured examination of records, returns, and other documents to verify that turnover, taxes paid, refunds claimed,…
Manufacturing sits at the heart of India’s Goods and Services Tax (GST) system, and factories face some of the most layered compliance obligations under the law. From claiming input tax credit on raw materials and plant to managing job work, e-invoicing and the movement of finished goods, a manufacturer’s GST footprint touches almost every part…
A Letter of Undertaking (LUT) is one of the most important compliance documents for exporters and businesses making zero-rated supplies under India’s Goods and Services Tax (GST) regime. Filing an LUT allows eligible taxpayers to export goods or services, or supply to Special Economic Zones (SEZs), without paying Integrated GST (IGST) upfront. This 2026 FAQ-style…
India’s tourism and hospitality sector is one of the largest contributors to employment and foreign exchange, and it operates under a layered Goods and Services Tax (GST) framework. Following the rate rationalisation that took effect in late 2025, hotels, restaurants and tour operators now work with revised slabs, tighter input tax credit (ITC) conditions and…
India’s platform economy now runs on a distinct set of GST rules. When you book a cab on Ola or Uber, order food through Swiggy or Zomato, or hire a plumber via Urban Company, the tax treatment is governed not only by the underlying supplier but by the platform itself. Two mechanisms sit at the…
Wholesalers and distributors sit at the heart of India’s supply chain, moving goods in bulk from manufacturers and importers to retailers and institutional buyers. Because they typically operate on high turnover and thin margins, getting Goods and Services Tax (GST) compliance right is critical. This 2026 guide explains how GST applies to wholesalers and distributors,…
Every GST Identification Number (GSTIN) issued in India begins with a two-digit number that quietly does a lot of work. Those first two digits are the GST state code, and they tell you exactly where a business is registered, which in turn decides whether a transaction attracts CGST and SGST or IGST. This article explains…
Not every GST registration needs to stay live forever. When a business closes, its turnover falls below the threshold, its constitution changes, or it simply ceases to be liable under GST, the registered person can apply to surrender the registration rather than keep filing nil returns indefinitely. This article explains voluntary cancellation of GST registration…