Understand your accounts, build reliable bookkeeping routines and work through GST questions with clear examples and source-linked explanations.
The current ISD review focuses on an office receiving input-service invoices for or on behalf of distinct persons, with a mandatory framework effective from April 2025.
Read guide · 5 minGST TDS applies to specified deductors and transactions, including the notified metal-scrap recipient category; it is distinct from income-tax TDS.
Read guide · 5 minDetermine whether section 52 applies to the operator’s actual model, then connect registration, seller onboarding, collections and GSTR-8 reporting.
Read guide · 5 minClassify the actual digital service and recipient before deciding whether the special overseas OIDAR supplier registration and payment framework applies.
Read guide · 5 minEstablish whether the supply qualifies as an export and whether registration is required or chosen before planning the applicable zero-rated route.
Read guide · 5 minOnline selling has several GST models; identify the supply, platform role, geography and inventory arrangement before applying registration rules.
Read guide · 5 minIdentify the service and supplying establishment before applying turnover and special registration rules; a customer map alone is not enough.
Read guide · 5 minMap actual locations and transaction flows before expansion so each registration decision corresponds to the establishment and supply it is meant to cover.
Read guide · 5 minTransfer responsibilities and records alongside access, then verify that the business retains control of contacts, signing authority and outstanding work.
Read guide · 5 minApproval starts the operating setup: verify the registration, establish account control and prepare records and billing from the legally relevant date.
Read guide · 5 minA practical reading order for checking identities, goods or services, values and tax information before a GST invoice leaves your business.
Read guide · 4 minChoose the sales document from the supplier’s tax status and nature of supply, then make the customer-facing amounts consistent with that choice.
Read guide · 5 minRule 46A provides a specific combined-document option for taxable and exempt supplies to an unregistered person. Keep the eligibility and line treatment visible.
Read guide · 5 minUse a short documented series that remains unique for the financial year and traceable across branches, cancellations and year-end changes.
Read guide · 4 minBuild an evidence trail between the invoice date and the actual supply, then review timing rules instead of choosing dates from collection convenience.
Read guide · 4 minA GSTIN format check is only the start. Match the registration to the actual purchaser, verify the details and retain the customer’s billing instruction.
Read guide · 5 minBilling and delivery addresses describe different facts. Capture both, then determine place of supply under the rule that covers the transaction.
Read guide · 5 minDetermine place of supply from the transaction first, then print the State clearly and retain the reasoning for cases that do not follow the ordinary route.
Read guide · 4 minChoose tax heads after determining place of supply and reviewing the nature of supply. Correct percentages cannot repair an incorrect tax-type decision.
Read guide · 5 minUTGST is not a replacement label for every sale involving a Union territory. Check the territory, supplier location, place of supply and applicable law.
Read guide · 5 minStart HSN research with what the product is, then compare tariff descriptions and notes. Keep classification and the current GST rate as separate decisions.
Read guide · 5 minDescribe the actual activity and deliverables before selecting a SAC. Similar invoice labels can conceal different service scopes and tax conditions.
Read guide · 5 minUse HSN for goods and the service classification scheme for services, after resolving what the customer actually receives under the transaction.
Read guide · 4 minUse the applicable turnover band and recipient status to check invoice code disclosure. Code depth and correct product classification remain separate controls.
Read guide · 4 min