Input Tax Credit (ITC) under GST — Rules, Eligibility & Reversal
Input tax credit under GST explained: who can claim ITC, the Section 16 conditions, blocked credits, reversal rules and how to reconcile with GSTR-2B.
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GST Return Filing — GSTR-1, GSTR-3B Due Dates & Late Fees 2026
Understand the GST return calendar — GSTR-1, GSTR-3B, QRMP, annual returns — plus how late fees and interest accrue when you miss a filing deadline.
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GST Registration in India — Threshold, Documents & Process 2026
Who must register for GST, which documents you need, and how the application and verification process works — a practical guide for Indian businesses in 2026.
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GST Place of Supply for Online Services to Foreign Clients: Export or Not?
Learn GST place of supply rules for online services to foreign clients, when services qualify as export, zero-rated supply, LUT and key exceptions.
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Place of Supply for Inter-State Services — Section 12 vs 13 IGST
Place of Supply for Inter-State Services — Section 12 vs Section 13 (IGST Act) Introduction Under GST, Place of Supply (POS) determines whether a transaction is intra-state (CGST + SGST) or inter-state (IGST). For services, the rules are mainly covered under Section 12 and Section 13 of the IGST Act, 2017. Understanding the difference between…
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GST Composition Scheme for Restaurants – 5% Rate and Quarterly CMP-08 Filing
Learn about the GST Composition Scheme for restaurants in 2026, including the 5% GST rate, ₹1.5 crore eligibility limit, quarterly CMP-08 filing and key restrictions.
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GST on freelance design and IT services exported — zero-rated supply rules
GST on Freelance Design and IT Services Exported from India — Zero-Rated Supply Rules 2026 GST on Freelance Design & IT Services Export | Zero-Rated Supply Rules 2026 Learn GST rules for freelancers exporting design and IT services from India, including zero-rated supply, LUT, IGST, place of supply, payment in foreign exchange, invoices, ITC and…
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GST Audit Threshold — Who Needs GSTR-9C in FY 2026-27?
Understand GSTR-9C applicability for FY 2026-27. Learn the ₹5 crore turnover threshold, self-certified reconciliation statement, GSTR-9 requirement, due date and key GST compliance points.
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GST Refund of ITC on Export of Services Without Payment of Tax – RFD-01 Steps
how to claim GST refund of unutilised ITC on export of services without payment of tax.
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GST on works contract and construction services — rate, ITC and RCM 2026
Learn the 2026 GST treatment of works contract and construction services, including GST rates, ITC restrictions, RCM, real-estate rules, and subcontractor compliance.