280 professional guides across 18 subject groups, with current-law context, old terminology, document lists and official references.
Search by topic, form, approval, certificate, authority or practical compliance question. Every guide is organised with clear explanations, document checklists and relevant official-source references.
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.
