GST registration, returns, refunds, notices and the latest CBIC and GST Council updates.
Goods and Services Tax has reshaped how India’s manufacturing sector is taxed. Unlike the earlier excise regime, GST is not a levy on the act of manufacture but a tax on the supply of goods, applied at each stage of the value chain with credit for taxes already paid. This article explains how GST applies…
Legal services in India sit in a distinctive corner of the GST framework. Although the standard rate on such services is 18%, most legal engagements are governed by the reverse charge mechanism, which shifts the tax liability from the advocate to the client. This article explains how GST applies to advocates, senior advocates and law…
The address you print on a GST invoice is not a formality. It decides your place of supply, whether you charge CGST and SGST or IGST, and whether the buyer can safely claim input tax credit. This article explains, for 2026, exactly which addresses a tax invoice must carry, how to handle bill-to and ship-to…
Air travel agents in India earn income primarily through commission paid by airlines and service charges collected from passengers, and both are taxable under the Goods and Services Tax (GST). Because a booking involves the air fare, taxes, and the agent’s own margin, agents often struggle to identify exactly what value GST applies to. This…
Suo moto cancellation of GST registration is a cancellation initiated by the tax department itself, rather than on a request from the taxpayer. When a proper officer has reason to believe that a registration should not continue, the officer can move to cancel it under Section 29(2) of the CGST Act, 2017. This article explains…
E-invoicing under GST requires notified businesses to report their B2B invoices to the government’s Invoice Registration Portal (IRP) before issuing them to customers. The portal validates each document, assigns a unique Invoice Reference Number (IRN) and returns a digitally signed invoice with a QR code. This guide explains, current as of 2026, who must comply,…
After you submit a GST registration application on the official GST portal, the next natural question is where the application stands. The portal lets you follow every stage of processing using the Application Reference Number (ARN) or, in some cases, the Temporary Reference Number (TRN). This guide explains how to track your GST registration status…
A walkthrough of the GST portal dashboard after login — returns, ledgers, notices and the services menu — plus what to do when the dashboard will not load or your password is rejected.
How GST applies to telemedicine and healthcare technology in India — which services are exempt, when teleconsultation attracts 18% GST, device and medicine rates, bundling rules, and registration thresholds.
How GST applies to revenue sharing agreements in India — when a revenue share is consideration for a supply, ITC eligibility, drafting checklist, and worked examples for real estate, platforms and franchises.