Practical, real-world guides on Pvt Ltd registration, LLP, GST, ROC compliance, trademark, MSME and more. Written by qualified CAs — updated for 2026.
Everything about GST registration in India in 2026 — turnover thresholds, who needs to register, documents, online process, timeline, composition scheme.
GSTR-1 reports outward supplies. Monthly filers by 11th, QRMP filers by 13th of next quarter. Late fee ₹50/day capped. Complete guide.
GSTR-3B is the summary return with tax payment. Due 20th/22nd/24th of next month. Late fee + interest on tax dues. Process explained.
Reverse Charge Mechanism shifts GST liability from supplier to recipient. Notified categories: GTA, legal services, director services, rent, etc.
E-way bill is mandatory for goods movement above ₹50,000. Validity depends on distance. Penalties for non-compliance, exemptions, generation process.
GSTR-9 is the annual return consolidating monthly/quarterly returns. Mandatory above ₹2 cr turnover. Due 31 December. Process and reconciliation.
GSTR-9C reconciles GST returns with audited financials. Self-certified since FY 2020-21. Mandatory above ₹5 cr turnover. Process explained.
E-invoicing mandatory for businesses with turnover > ₹5 cr (latest threshold). IRN generation, QR code, integration with ERP, penalties.
Step-by-step GST refund — exports (with/without LUT), inverted duty structure, excess cash, refund form RFD-01, time limit 2 years.
LUT allows exports without paying IGST. Valid for one FY. Process via RFD-11, eligibility, bond alternative for non-eligible exporters.
Composition scheme — 1% (traders), 5% (restaurants), 6% (services). Eligibility, restrictions, when to opt in, GSTR-4/CMP-08 compliance.
Not all GST paid on purchases is claimable. Section 17(5) blocks ITC on motor vehicles, food, gifts, employee benefits, real estate, more.
Cancel GST registration voluntarily via REG-16. Process, ITC reversal on closing stock, final return GSTR-10, after-effects on customers.
CMP-08 is the quarterly tax payment form for composition dealers. Due 18th of next quarter month. Process and common errors.
GSTR-4 is the annual return filed by composition dealers. Due 30 April of next FY. Consolidates quarterly CMP-08 data with annual summary.
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