GST9 Oct 2026·6 min read
Inverted Duty Structure Refund Under GST
When inputs carry more GST than your output, credit piles up. See who can claim an inverted duty refund, how Rule 89(5) works, and how to file RFD-01.
Read the analysis
Practitioner-grade tax, GST and compliance guidance from working chartered accountants.
GST9 Oct 2026·6 min read
When inputs carry more GST than your output, credit piles up. See who can claim an inverted duty refund, how Rule 89(5) works, and how to file RFD-01.
Read the analysis
77 published posts

Every GST transaction is a type of supply that fixes the rate, tax head, credit and reporting. Here is each type of supply, with examples and GSTR-3B tables.

Verify any GST number free on the GST portal without logging in. See what to check in the result, how the 15-character GSTIN works, and the red flags to watch.

Closing a business or no longer liable for GST? Cancel the registration through REG-16, settle tax on closing stock, and file the GSTR-10 final return on time.

GSTR-3B is the return where you declare tax, claim credit and pay. Here is the filing process table by table, the 2025 portal changes and how to fix errors.

A Section 8 company is a non-profit company licensed under the Companies Act 2013. See what it can do, its rules, and when it beats a trust or society.

Three ways to check an additional place of business in GST, which one needs a login, where the APOB appears on REG-06, and why a new APOB may not show yet.

OPC stands for One Person Company: a private company owned by one person with limited liability. See who can form one, its rules and when it suits you.

The full document list for registering a company in India: what each director and shareholder provides, office address proof, NOC, DSC and the forms MCA needs.

Registering a company in India runs through one MCA web form, SPICe+. Here are the steps, costs, timelines and the filings due after you get your certificate.

LLP stands for Limited Liability Partnership: a registered business with partners whose liability is limited. See its features, rules and how it compares.

India has four types of GST: CGST, SGST, IGST and UTGST. Learn which one applies to a sale, how the 5%, 18% and 40% slabs work, and how credits are set off.

Selling at an exhibition or pop-up in a state with no fixed place? You need casual taxable person registration before your first sale. Here is the timeline.

Registering for GST below the threshold suits some businesses and costs others. Compare ITC, customer pricing and filing work with this worksheet first.

Cash in your GST cash ledger can be refunded through RFD-01, without the two-year limit that applies to ITC refunds. Check the ledger, dues and returns first.

A partnership firm registers for GST on its own PAN, with the deed as constitution proof. See how partners, signatory and premises fit into one REG-01 filing.

Foreign income counts towards the ₹20 lakh GST threshold, and not every overseas invoice is an export. See when freelancers must register, and what comes next.

Prepare a letter of authorisation for GST registration that matches REG-01: who signs, who accepts, how it differs from a NOC, plus a specimen you can adapt.

Only an officer's cancellation can be revoked. See the 90-day and 270-day REG-21 windows, the returns and dues to clear first, and when an appeal fits better.
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