What is GST?
Goods and Services Tax (GST) is India's destination-based indirect tax on supply of goods and services, replacing a web of central and state taxes. It has four components: CGST and SGST/UTGST on intra-state supplies, IGST on inter-state supplies and imports, and a compensation cess on certain goods.
Who must register for GST?
Registration is mandatory above the aggregate turnover threshold (₹40 lakh for goods, ₹20 lakh for services in most states; lower in special category states) and for specified categories irrespective of turnover. See the eligibility checker and registration guide.
GST rates after GST 2.0
From 22 September 2025, most goods and services moved to 5% and 18% with a higher rate for specified items. Classification (HSN/SAC) decides the rate: use the HSN/SAC finder and read GST rates explained.
GST returns and due dates
Regular taxpayers file GSTR-1 (sales) and GSTR-3B (summary and tax payment) monthly or quarterly (QRMP), plus an annual return. See GSTR-1, GSTR-3B and GSTR-9 due dates, and the late fee calculator.
Input Tax Credit and reconciliation
ITC reduces your tax cost but needs valid invoices, supplier compliance and reconciliation with GSTR-2B. Learn how to claim ITC correctly and use the Invoice Management System.
E-invoicing, e-way bills, notices and audits
Bigger taxpayers must follow e-invoicing and e-way bill rules. If you receive a notice, read what to do and prepare for audits.
Free tools for this topic
GST Calculator
Add GST to a price or extract GST from a GST-inclusive amount with CGST / SGST / IGST split.
Learn more →HSN / SAC Code Finder
Search HSN codes for goods and SAC codes for services by product or service name.
Learn more →GST Invoice Generator
Create a GST tax invoice with CGST/SGST/IGST, amount in words and print or save it as PDF.
Learn more →GST Late Fee & Interest Calculator
Estimate late fee and 18% interest for delayed GSTR-1 and GSTR-3B filing.
Learn more →GST Registration Eligibility Checker
Check if you must register for GST based on turnover, state, inter-state supply and e-commerce.
Learn more →All articles in this guide (94)
Freelancer Tax Guide India: GST, ITR, Advance Tax and Foreign Clients
Tax obligations for freelancers and consultants, including export of services, LUT and presumptive taxation.
Textile and Retail Traders in Thrissur: GST Rates, ITC and Records
Thrissur's textile, saree and retail trade mixes B2B and B2C billing with seasonal demand around festivals.
Outsourced Accounting for Bengaluru Startups: What to Delegate
Bengaluru startups scale fast and need accounting that scales too.
GST Registration Simplified for Startups
A practical walk-through of who needs GST registration, the documents required and the steps from application to GSTIN.
Gold Loan, Chit and Finance Businesses in Thrissur: Tax and GST Issues
Thrissur hosts many gold-loan, chit and NBFC businesses. Interest income, TDS on interest and GST on fees demand careful compliance.
Auto-Component and Engineering Suppliers in Chennai: ITC, Job Work and E-Way Bill
Chennai's auto and engineering supply chain depends on timely GST invoices and job-work movement.
GST Compliance for Startups: A Step-by-Step Guide
Build a simple, repeatable GST compliance routine from registration and invoicing to returns and records.
GSTR-2B Reconciliation Automation With AI: How It Works
How software matches purchase registers to GSTR-2B using fuzzy matching and rules, and how to keep control.
Gold Jewellery GST in Thrissur: Making Charges, HSN 7113 and Compliance
Thrissur is a gold capital of Kerala. Jewellers handle rate, making charges, old gold exchanges and hallmarking in every bill.
GST Return Filing Made Easy for Startups
Understand GSTR-1, GSTR-3B and annual returns, who files what, and how to avoid late fees and interest.
GST Registration in Thrissur: Jewellers, Traders and Service Providers
Thrissur is known for gold, textiles and finance, so registration queries often involve jewellers and family firms.
GST Registration in Chennai: Documents, Process and Local Tips
Chennai's economy mixes auto-component suppliers, IT services, trading and logistics, each with specific registration questions.
D2C and E-commerce Brands in Bengaluru: GST, TCS and Compliance
Bengaluru's D2C brands run multi-warehouse operations and marketplace sales.
Maximizing Input Tax Credit: A Startup's Guide to Cost Savings
How Input Tax Credit works, the conditions to claim it, and the mistakes that quietly cost startups money.
Textile and Garment Retailers in Kozhikode: GST Rates, Billing and Returns
Textile retail is a core business in Kozhikode. GST rates on garments can depend on price per piece, so billing accuracy matters.
Monthly GST Compliance Calendar for Kerala Businesses (Category X QRMP Dates)
Kerala falls in the QRMP due-date category where quarterly GSTR-3B is due on the 22nd. Knowing the calendar prevents late fees.
GST for E-commerce Startups: A Comprehensive Overview
Registration, TCS, place of supply, returns and records for online sellers on marketplaces and their own stores.
Kerala Shops, Labour and Trade Licence Compliance Guide
Beyond tax, Kerala businesses must follow state labour, shops-and-establishments and local-body licence rules.
Avoiding Common GST Mistakes: Tips for Startup Success
Ten avoidable GST mistakes that lead to notices, penalties and lost credit, and how to prevent them.
GST and Export-Ready Startups: Navigating International Markets
Zero-rated supplies, LUT, refund options and documentation for startups selling goods or services abroad.
Bakeries, Restaurants and Hospitality in Kozhikode: GST and Income Tax
Kozhikode's food culture supports bakeries, restaurants and sweet shops. Rate classification and ITC treatment differ by product and outlet type.
GST Registration in Bengaluru: Startups, Freelancers and Sellers
Bengaluru's startups, freelancers, e-commerce sellers and shared-office businesses need GST registration choices tailored to their model.
Choosing the Right GST Scheme for Your Startup
Regular scheme or composition scheme? Compare the trade-offs to pick what fits your business model.
Timber, Furniture and Building Material Trade in Kozhikode: GST Essentials
Kozhikode has a long tradition in timber and furniture trade. Traders deal with high-value goods, e-way bills and multiple tax rates.
Professional Tax in Kerala: Who Pays, When and How
Kerala levies professional tax through local self-government bodies, usually half-yearly, on employees and professionals according to income slabs.
Digital Tools for Effortless GST Management for Startups
Accounting software, reconciliation tools and automation that cut GST effort, and where human review still matters.
GST Registration in Kozhikode (Calicut): A Local Guide
Kozhikode's trading community across Mittai Theruvu-style markets, textiles, timber and food businesses includes many family-run firms registering for the...
Spice and Plantation Owners in Idukki and Wayanad: Income Tax and GST
Cardamom, pepper, coffee and tea estates in Idukki and Wayanad have agricultural income, trading and export links.
Tamil Nadu Shops, Labour and Establishment Compliance Checklist
Tamil Nadu businesses must follow state labour and establishment rules besides tax filings.
GST Audits for Startups: Preparedness and Best Practices
What a GST audit or scrutiny involves and how to keep your records audit-ready from day one.
Accounting and GST Filing Services in Kochi: How to Choose
Kochi's growing SME base needs reliable monthly accounting, GST reconciliation and TDS compliance.
GST Registration in Kottayam: Traders, Publishers and Plantations
Kottayam has a mix of traders, publishing, education and plantation businesses.
Rubber, Plantations and Trading in Kottayam: Agricultural Income, GST and Tax
Kottayam's rubber and plantation economy blends agricultural income with trading and processing.
Professional Tax in Tamil Nadu: Who Pays and When
Tamil Nadu levies professional tax on employees and professionals, generally collected half-yearly through local bodies.
Distribution Order-Taking and Delivery Software for Karnataka Businesses
From Bengaluru's FMCG distributors to Mysuru's regional wholesalers, order-taking apps and delivery tracking are replacing paper bills and phone calls.
Restaurants and Cloud Kitchens in Kochi: GST, Aggregators and Compliance
Kochi's food scene mixes restaurants, bakeries and cloud kitchens that rely on delivery platforms.
Rice Mills and Agri Processors in Palakkad and Alappuzha: GST and Income Tax
Palakkad's rice mills and agri processors operate on thin margins with seasonal cycles.
Hosur Industrial Suppliers: GST Across the Tamil Nadu-Karnataka Border
Hosur's industrial belt serves Bengaluru and Tamil Nadu customers, so suppliers deal with inter-state supplies often.
Route Sales and Van Delivery in Tamil Nadu: GST Invoicing, Cash and Credit Control
Tamil Nadu's dairy, bakery, beverage and FMCG distributors use route sales and van delivery across towns and villages.
Builders and Developers in Kochi: GST, ITC and Project Accounting
Kochi's apartment and commercial projects face complex GST rules on residential real estate, works contracts and land value.
Houseboats and Backwater Tourism in Alappuzha: GST, ITC and Licences
Alappuzha's houseboats and resorts form a major tourism business with cash and agent-heavy billing.
Nagercoil and Kanyakumari Businesses: GST and Tax with Kerala Trade Links
Nagercoil and Kanyakumari trade closely with southern Kerala, so inter-state movement and registrations matter.
Distributors and Wholesalers in Kerala: GST, E-Way Bill and Digital Order Management
Kerala's FMCG, pharma, bakery and hardware distributors run on salesman order-taking, van delivery and credit collections. GST compliance depends on clean...
GST Registration in Kannur: A Step-by-Step Guide for New Businesses
With the airport and tourism driving new businesses, Kannur entrepreneurs need quick, accurate GST registration.
Turmeric and Agri Traders in Erode: GST, Commission Agents and Income Tax
Erode is a major turmeric and agri trading hub with commission agents and brokers.
GST Compliance Calendar for Karnataka Businesses (QRMP Category X)
Karnataka is in the same QRMP category as Kerala and Tamil Nadu, with quarterly GSTR-3B on the 22nd.
GST Registration in Salem: Steel, Textile and Trading Businesses
Salem's steel fabrication, textile and trading communities need correct GST classification and records.
Karnataka Shops, Labour and Trade Licence Compliance Guide
Beyond GST, Karnataka businesses must follow state shops-and-establishments, labour and local licence rules.
Shipping, Freight and Logistics in Kochi: GST Treatment and Compliance
Kochi's port ecosystem includes freight forwarders, clearing agents, transporters and warehouses. Each has specific GST questions.
Handloom and Handicraft Businesses in Kannur: GST, Udyam and Exports
Kannur's handloom and handicraft clusters are small, cooperative and export-oriented.
Engineering Suppliers and Traders in Tiruchirappalli: GST and Income Tax Basics
Tiruchirappalli's engineering suppliers serve large manufacturers and PSUs.
Spice and Seafood Exporters in Kochi: LUT, Refunds and Export GST
Kochi is a gateway for Kerala's spices, seafood and coir exports. Exporters here live with IGST refunds, LUTs and strict documentation.
GST Registration in Tiruppur for Garment Units and Job Workers
Tiruppur's small garment units and job workers need GST for principals and exports.
Professional Tax in Karnataka: Who Pays and How to Register
Karnataka levies professional tax on salaried employees, professionals and traders under the state tax-on-professions law, typically collected monthly...
GST Registration in Kochi: Process, Documents and Common Issues
Kochi is Kerala's commercial capital with ports, IT, shipping and large trading communities, so registration cases range from importers to cloud-kitchen...
GST Registration in Malappuram: Shops, Contractors and Online Sellers
Malappuram's shops, contractors and online sellers increasingly need GST registration for supply chains and marketplaces.
Job Work Units in Tiruppur: GST on Dyeing, Printing and Packing
Tiruppur's ecosystem depends on job-work units for dyeing, printing, embroidery and packing.
Arecanut and Agri Traders in Shivamogga: GST and Income Tax
Shivamogga's arecanut and agri trade blends farmers, mandis and processors.
Bookkeeping and Accounting for Thiruvananthapuram SMEs: What to Outsource
Many small and mid-size businesses in Thiruvananthapuram run on Excel and a part-time accountant. A structured monthly close improves GST accuracy and...
Gold and Retail Trade in Malappuram: GST, Cash Rules and Records
Gold and retail trading is active in Malappuram's towns.
Garment Exporters in Tiruppur: LUT, Refunds and Drawback Compliance
Tiruppur's knitwear exporters run on volume, tight margins and fast delivery, so clean export compliance protects cash flow.
Udupi Restaurants and NRI Families: GST, Licences and Income Tax
Udupi is known for restaurants and a global diaspora.
Invoice Management System (IMS) in GST: Accept, Reject, Pending
How the GST portal's IMS works, why it matters for your ITC and the practical workflow before GSTR-2B generation.
Construction and Real Estate in Malappuram: GST, Works Contracts and TDS
Remittance-driven construction keeps Malappuram's builders and contractors busy.
Textile, Food and Tourism Businesses in Madurai: Tax Planning Basics
Madurai's visitors and festivals support textile, food and hospitality businesses.
Foundries and Engineering Units in Belagavi: GST, ITC and E-Way Bill
Belagavi's foundry and engineering cluster supplies auto and machinery makers.
GST Registration Cancellation and Revocation: Process and Timelines
Why registrations are cancelled, how to apply for voluntary cancellation and how to revive a cancelled GSTIN.
GST Registration in Madurai: Retail, Textiles and Services
Madurai's temple-city economy supports retail, textiles, food and tourism services that increasingly need GST registration.
Hubballi-Dharwad Traders and Educators: GST, Income Tax and Registration
North Karnataka's commercial hub combines wholesale trade, education and light engineering.
E-Invoicing and E-Way Bill: Who Needs Them and How They Work
Thresholds, process and common mistakes in GST e-invoicing and e-way bills for businesses and transporters.
Hotels, Resorts and Homestays in Kovalam and Varkala: GST and Tax Guide
Kovalam, Varkala and Ponmudi bring seasonal tourism to the Thiruvananthapuram region. Resort and homestay owners face questions on GST rates, aggregator...
GST Registration in Mangaluru: Traders, Exporters and Service Providers
Mangaluru traders, exporters and service firms register for GST to work with larger buyers and ports.
What Is an HSN Code and How to Find the Right One
HSN and SAC codes explained: structure, digits required on invoices and a practical method to classify your product.
Vizhinjam Port and Southern Kerala Logistics: GST and Export Compliance
The Vizhinjam deepwater port near Thiruvananthapuram is expected to reshape logistics in southern Kerala. Traders, transporters and exporters should be ready...
GST Registration in Kollam: Small Traders and Manufacturers
Kollam has traders, cashew units, coir workshops and small manufacturers who often delay registration until a customer demands a GSTIN.
Exporters in Coimbatore: LUT, Drawback and Refund Compliance
Coimbatore exporters of textiles, engineering goods and jewellery need clean export paperwork.
Restaurants, Hotels and Service Businesses in Mangaluru: GST and Tax Basics
Mangaluru's hospitality and services sector needs clear billing and GST reconciliation.
GSTR-1 vs GSTR-3B: Differences, Due Dates and Reconciliation
Understand what each return reports, how they should match and how to fix a mismatch.
Fisheries and Seafood Businesses in Kollam: GST and Income Tax Basics
Kollam's harbour supports fish trading, processing and export.
GST Registration in Coimbatore: A Guide for Traders and Manufacturers
Coimbatore's traders, job workers and manufacturers need GST for buyers and e-way bills.
GST Late Fee and Interest: How It Is Calculated With Examples
A worked example of late fee and 18% interest on delayed GSTR-3B and GSTR-1, plus ways to limit the damage.
Government Contractors in Thiruvananthapuram: GST TDS and Works Contract Rules
The capital city hosts many government offices and PSUs, so contractors and suppliers often face GST TDS by government deductors and works-contract rate...
Coir Manufacturers in Kollam and Alappuzha: GST, MSME and Export Tips
The coir sector is made up of many small manufacturers and cooperatives across Kollam and Alappuzha.
Pump, Motor and Engineering MSMEs in Coimbatore: GST and Cash-Flow Planning
Coimbatore's pump and engineering MSMEs run on tight working capital and depend on supplier payment cycles.
Port, Shipping and Exporters in Mangaluru: GST and Customs Compliance
Mangaluru's port serves exporters of coffee, cashew, fish and industrial goods.
GST Notice Received? Types, Reply Deadlines and What to Do
ASMT-10, DRC-01, REG-17 and show cause notices explained, with a step-by-step response plan.
Cashew Processing and Export in Kollam: GST, Raw Nut Imports and Refunds
Kollam is the heart of Kerala's cashew industry, which imports raw nuts and exports kernels. GST on imports and refunds are recurring issues.
Textile and Spinning Mills in Coimbatore: GST, ITC and Compliance
Coimbatore's textile and spinning mills face inverted-duty questions, job work and seasonal volatility.
How to Read GSTR-2B and Claim Input Tax Credit Correctly
GSTR-2B is the basis of your ITC claim. Learn each section, the common mismatches and a monthly reconciliation routine.
D2C Brands and E-commerce Sellers in Chennai: GST, TCS and Returns
Chennai's D2C founders sell on their own sites and marketplaces from multiple warehouses.
Silk, Handicraft and Small Manufacturers in Mysuru: GST and Compliance
Mysuru's silk and handicraft makers are small units serving tourists and exporters.
GST Rates After GST 2.0: 5%, 18% and 40% Explained
What changed when India rationalised GST rates in September 2025, how to find the rate for your product and what it means for invoicing.
GST Registration in Thiruvananthapuram: Documents, Process and Local Tips
Thiruvananthapuram has a mix of government-linked suppliers, Technopark IT firms, clinics, retailers and tourism operators. Each faces slightly different GST...
GST Registration in Mysuru: Manufacturers, IT and Tourism Businesses
Mysuru's manufacturers, IT firms, silk and tourism businesses benefit from early GST registration.
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Frequently asked questions
Who needs GST registration?
Businesses whose aggregate turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services) in normal states (₹20 lakh / ₹10 lakh in special category states), and certain businesses regardless of turnover such as inter-state sellers of goods in many cases, e-commerce sellers and casual taxable persons.
How long does GST registration take?
It depends on verification by the department and the quality of your documents. A correct application with proper documents and prompt replies to queries is the best way to avoid delays.
What documents are required for GST registration?
PAN, Aadhaar, business registration proof, address proof of the principal place of business, bank account proof, photographs and authorised signatory details.
What are the due dates for GSTR-1 and GSTR-3B?
GSTR-1 is generally due on the 11th and GSTR-3B on the 20th of the next month for monthly filers. QRMP filers have quarterly due dates (13th for GSTR-1 and 22nd/24th for GSTR-3B). See the tax calendar.
What is the late fee for GST return filing?
₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax, ₹20 per day for nil returns, subject to caps. Interest of 18% per annum applies on late tax.
What is the GST rate structure after GST 2.0?
Most goods and services moved to 5% and 18% from 22 September 2025, with a higher rate for specified goods. Always verify the rate for your HSN/SAC.
What is input tax credit (ITC)?
ITC lets you deduct GST paid on business purchases from GST collected on sales, subject to conditions such as a valid invoice, receipt of goods/services and supplier filing.
What is GSTR-2B?
GSTR-2B is an auto-drafted ITC statement generated from suppliers' returns. It is the basis for claiming ITC in GSTR-3B.