Types of GST in India With Examples
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.
Ankush Goyal8 min
GST
GST touches almost every business decision — where you register, where you hold stock, how you invoice and what you can claim back. These articles cover what comes up in practice: when registration becomes mandatory, how returns fit together and what to do when a notice arrives. Many focus on place of business, where most registrations are delayed or rejected — the address on your certificate must match what an officer finds, and the rules differ for a principal address, an additional warehouse and a state with no premises.
54 published posts
Temporary GST Registration for Exhibitions & Pop-Up Sales
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.
Ankush Goyal6 min
Voluntary GST Registration and Whether It Pays for Your Business
Registering for GST below the threshold suits some businesses and costs others. Compare ITC, customer pricing and filing work with this worksheet first.
Ankush Goyal6 min
Refund of Excess Balance in Electronic Cash Ledger Under GST
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.
Ankush Goyal7 min
GST Registration for Partnership Firm, Step by Step
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.
Ankush Goyal8 min
GST Registration for Freelancers With Indian and Overseas Clients
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.
Ankush Goyal6 min
Letter of Authorization for GST Registration With a Field-by-Field Specimen
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.
Keshav Sehgal8 min
Revocation of Cancellation of GST Registration and the REG-21 Deadlines
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.
Ankush Goyal8 min
Types of GST Returns and Which Ones Your Business Files
Regular businesses file GSTR-1 and GSTR-3B, plus GSTR-9 above ₹2 crore turnover. See which GST return every other taxpayer files, with current due dates.
Ankush Goyal11 min
What Is an Ecommerce Operator Under GST
Ecommerce operator explained: the Section 2(45) definition, TCS duties under Section 52, Section 9(5) services, and when your own store crosses the line.
Ankush Goyal6 min
GST Rate for Ecommerce Sales in India
No special GST rate exists for online sales. How the 0, 5, 18 and 40 percent slabs apply to ecommerce, and how to treat shipping, commission and combo packs.
Ankush Goyal7 min
Is GST Mandatory for Ecommerce Sellers in India
Most online sellers need GST from the very first order. The three exemptions that do exist, and why inter-state selling cancels almost all of them.
Ankush Goyal7 min
What GST Actually Costs an Ecommerce Seller
The impact of GST on ecommerce sellers, measured in rupees rather than adjectives: blocked TCS, cash timing on COD, blocked credits and the real filing load.
Ankush Goyal6 min
GST for Ecommerce Startups in Their First Year
What a new online seller has to get right in year one: registration timing, entity choice, QRMP, composition limits and the month-by-month filing calendar.
Ankush Goyal6 min
Payment Reconciliation Explained for Indian Ecommerce Sellers
Payment reconciliation explained for Indian ecommerce sellers: the four reconciliations you run, the process, the report format, and the seven gap types.
Ankush Goyal10 min
How to Do Amazon and Flipkart Payment Reconciliation
A hands-on guide to Amazon and Flipkart payment reconciliation: which reports to pull, how to match them in Excel, and which deductions are worth claiming.
Ankush Goyal10 min
How to Do Accounting for a Shopify D2C Brand in India
A working guide to Shopify D2C accounting in India, covering the three systems your sales number comes from, COD and RTO treatment, and contribution margin.
Ankush Goyal10 min
How to File GST Returns as an Ecommerce Seller in India
A step-by-step guide to GST return filing for ecommerce sellers in India, covering GSTR-1 Table 14, the GSTR-3B hard lock, TCS credit and multi-state GSTINs.
Ankush Goyal11 min
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