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Registration, GSTR filings, e-invoice, reconciliation and DRC proceedings
GST registration gives an eligible/liable person a GSTIN and brings the registered person within the GST invoicing, return, tax-payment and record-keeping framework. Registration documents should establish the legal…
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GST return compliance requires sales, tax liability, input-tax-credit and accounting records to reconcile across the relevant returns and books. GSTR-1 and GSTR-3B serve different reporting functions and discrepancies…
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An NGO is not automatically outside GST merely because it is charitable. GST depends on the nature of supplies, exemptions, turnover and activities; registration and return obligations should…
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GST cancellation ends a registration subject to the applicable conditions, while revocation is a remedy in specified cancellation situations. Outstanding returns, liabilities, stock/credit consequences and the cancellation order…
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ASMT-10 and the DRC series arise at different stages of GST scrutiny/demand proceedings. The correct response depends on the exact notice/order, tax period, reconciliation of returns/books and supporting…
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A GST demand should be reconciled with returns, invoices, input-tax credit, e-way/e-invoice records, ledgers and the underlying notice/order before payment or appeal decisions are made.
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GST invoices, e-way bills and LUT serve different compliance purposes. Invoice particulars establish the taxable supply, e-way bills support prescribed movement of goods, and LUT is relevant to…
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Invoice/debit-credit note data, amendments and reconciliation controls for reporting outward supplies.
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How outward liability, ITC, reversals, exempt supplies and tax payment data should reconcile before filing.
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An annual reconciliation framework covering turnover, tax, ITC and return data; applicability/thresholds should be checked for the relevant year.
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A practical overview of annual reconciliation and certification/self-certification requirements as applicable for the relevant period.
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How taxpayers subject to e-invoicing manage IRN, invoice data, cancellation and ERP/GST return reconciliation.
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How movement details, invoice/challan data, vehicle/transporter information and exceptions are managed under the e-way bill system.
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How legal name, trade name, address, promoters, bank and other registration details are updated, subject to portal classification and approval.
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CMP-08 is the quarterly statement/payment form used by composition taxpayers for the applicable period. Turnover, inward supplies attracting reverse charge, tax liability and payment records should be reconciled…
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GST ITC-04 records prescribed details of goods sent to and received from job workers for the applicable period. Principal/job-worker records, challans, quantities and movement details should be reconciled…
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GST REG-01 is the standard application used for GST registration by normal taxpayers and other eligible applicants under the applicable registration rules.
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GST REG-14 is used to apply for amendment of GST registration particulars. The supporting documents depend on the field being changed and whether the change is treated as…
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GST REG-16 is used by a registered person to apply for cancellation of GST registration in applicable circumstances.
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GST REG-21 is used for revocation of cancellation in applicable officer-cancelled registration cases, subject to the statutory and portal conditions.
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GST DRC-03 is used to intimate specified voluntary or proceeding-linked payments under the GST demand and recovery framework.
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GST APL-01 is used to file an appeal to the first appellate authority against an appealable GST decision or order, subject to limitation and pre-deposit requirements.
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GST RFD-01 is the electronic refund application used for eligible refund claims. The category of refund determines the supporting statements and documentary evidence.
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GST RFD-11 is associated with furnishing a Letter of Undertaking for eligible export / zero-rated supplies without payment of integrated tax, subject to applicable conditions.
Read practical guide →All 29 guide titles are listed for easy discovery. Open any title for its complete documents, process, current note and official source.
