GST
GST registration, rates, returns and compliance, input tax credit, refunds, notices, demands and appeals.
Guides
- GST: registration, returns, credit, notices and appealsA practical guide to Goods and Services Tax for businesses: who must register, what rate applies after the September 2025 reforms, how input tax credit works, and what to do when a notice arrives.Reviewed 16 October 2026
- GST rates after 22 September 2025The two-slab structure, what it changes for your invoices and credit, and a checklist for your billing.Reviewed 16 October 2026
- Input tax credit and GSTR-2B reconciliationWhen credit is allowed, how to reconcile with GSTR-2B every month, and the common reasons credit is denied.Reviewed 1 November 2026
Common questions
Registration and basics
- Who can opt for the GST composition scheme, and what are its rates and limits?
- What are the GST rates after 22 September 2025?
- How is GST registration cancelled, and how can a cancelled registration be revived?
- What documents are needed for GST registration, and why are applications rejected?
- When do I have to register for GST?
- Do online sellers and businesses making inter-state supplies need GST registration below the threshold?
Returns and compliance
- Who must issue e-invoices under GST, and what is the 30-day rule?
- When is an e-way bill required, and how long is it valid?
- What are the GST late fees and interest for late returns and payments?
- What are the due dates for GSTR-1 and GSTR-3B, and what happens if I file late?
- Who must file GSTR-9 and GSTR-9C, and by when?
- What is the QRMP scheme, and should I opt for it?
Input tax credit
- On which purchases is GST input tax credit blocked under section 17(5)?
- What conditions must I meet to claim input tax credit under GST?
- Why does the input tax credit in my GSTR-2B differ from my books, and how do I reconcile it?
- How does input tax credit on capital goods work under GST?
- When must I reverse input tax credit because the supplier has not paid tax, or I have not paid the supplier within 180 days?
- What is the time limit for claiming input tax credit, and what did the 2024 amendments change?
Notices, demands and appeals
- Can the GST department attach my bank account, and what can I do about it?
- What is the difference between GST demands under sections 73, 74 and 74A, and what was the section 128A waiver?
- Can I appeal to the GST Appellate Tribunal, and what is the time limit?
- How do I file a first appeal against a GST order, and how much is the pre-deposit?
- When can I claim a GST refund, and how long does it take?
- How do I reply to a GST show cause notice (DRC-01)?
All GST questions, with short answers
Calculators
- GST calculatorPlus registration check
- GST interestLate payment, excess credit
- Credit utilisationOrder of set-off, cash payable
- GST late feeGSTR-1 and GSTR-3B
Updates
- GST Appellate Tribunal: the second appeal forum is now workingThe GST Appellate Tribunal began functioning in September 2025. Second appeals are filed online, within three months, with a pre-deposit of 10% of the tax in dispute.12 October 2026
- Reconcile GSTR-2B before the department doesInput tax credit depends on what appears in your GSTR-2B. A monthly reconciliation, done before GSTR-3B is filed, prevents mismatches that lead to notices.6 October 2026
Coming due dates
| Date | What is due | Who |
|---|---|---|
| 11 Nov | GSTR-1 for October 2026 | Monthly filers |
| 13 Nov | GSTR-1 IFF (optional) for October 2026 | QRMP taxpayers, for the first two months of the quarter |
| 20 Nov | GSTR-3B for October 2026 | Monthly filers |
| 25 Nov | PMT-06 tax payment for October 2026 | QRMP taxpayers, for the first two months of the quarter |
| 11 Dec | GSTR-1 for November 2026 | Monthly filers |
| 13 Dec | GSTR-1 IFF (optional) for November 2026 | QRMP taxpayers, for the first two months of the quarter |
Formats
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Letter of authority to appear before authoritiesAuthorises a Chartered Accountant to appear, file and represent in a tax or other proceeding, including hearings by video conference, with notes for the income-tax and GST portals and tribunals.Word (.docx) | Updated 7 November 2026Download
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Reply to a GST show cause noticeCovers preliminary objections, merits, input tax credit, reconciliation, interest and penalty, with notes on sections 73, 74 and 74A and early payment through DRC-03.Word (.docx) | Updated 7 November 2026Download
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Grounds of appeal: first appealStatement of facts, numbered grounds and prayer for a first appeal, with the forum rules for income tax (Form 35, now Form 99) and GST (APL-01, 10% pre-deposit).Word (.docx) | Updated 7 November 2026Download