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Explore guides, regulatory updates and practical playbooks for gst & compliance.
Compare two states: the state where you're registered and the place of supply. If they're the same, charge CGST + SGST. If they're different, charge IGST. Here's how to find the place of supply for goods, services, branches and online orders, and how to fix an invoice that has the wrong tax.
Billing a foreign client? With a valid LUT filed on the GST portal, you can raise a zero-rated export invoice and pay no IGST, as long as the invoice says so. This guide covers filing the LUT, the invoice wording, currency, place of supply, when the with-IGST route makes sense, and how it all shows
Goods came back, you gave a discount after the sale, or you overbilled? This guide covers when Section 34 lets you issue a GST credit note, what it must show, how to link it to the original invoice, the CGST/SGST/IGST split, the time limit and how it goes into GSTR-1.
A valid GST tax invoice needs your details and GSTIN, a unique invoice number, the date, the buyer's details, HSN/SAC, the taxable value, the tax rate and amount, and the place of supply. Here is every field explained, with a sample and the mistakes that cause trouble in GSTR-1.