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GST Sep 07, 2026

GST: Complete Guide to Goods & Services Tax in India

Everything you need to know about GST in India, dual GST structure (CGST, SGST, IGST), slab rates (0%, 5%, 12%, 18%, 28%), Input Tax Credit (ITC), and statutory compliance rules.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GST Registration: Eligibility, Documents & Step-by-Step Online Process

Detailed breakdown of GST registration thresholds (Rs 40 Lakhs/Rs 20 Lakhs), mandatory registration triggers, required documentation, and verification timeline.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GST Return Filing: Monthly, Quarterly & Annual Deadlines Explained

Master the complete GST return filing ecosystem, QRMP scheme options, late fee structures, and reconciliation protocols to avoid blocking of E-Way bills and ITC.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GSTR-1 Filing: Reporting Outward Supplies, B2B, B2C & HSN Summary

Complete procedural guide to filing Form GSTR-1, reporting B2B invoices, export transactions, debit/credit notes, and mandatory 4/6-digit HSN codes.

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GST Sep 07, 2026

GSTR-3B Filing: Tax Payment, Input Tax Credit & Set-Off Rules

Master GSTR-3B filing, eligible ITC claims under Table 4, ineligible ITC reversals under Section 17(5), and the statutory cross-utilization tax offset hierarchy.

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GST Sep 07, 2026

GST Cancellation: Voluntary Surrender & Departmental Cancellation Guide

Understand how to cancel or surrender a GSTIN via Form GST REG-16, stock tax discharge, final return GSTR-10, and handling suo-motu cancellations by the tax officer.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GST Revocation: Restoration of Cancelled GSTIN via Form REG-21

How to restore a GST registration cancelled by the tax department, filing pending returns, paying overdue tax/late fees, and submitting Form GST REG-21.

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GST Sep 07, 2026

GST LUT (Letter of Undertaking): Zero-Rated Export Without IGST Payment

Everything about filing Form GST RFD-11 (LUT) for zero-rated exports of goods, software, and overseas IT/freelance services without blocking capital in IGST refunds.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GST Annual Return: Comprehensive Guide to GSTR-9 & GSTR-9C Reconciliation

Master GSTR-9 annual return tables, GSTR-9C self-certified reconciliation statement, turnover exemption limits, and handling un-reconciled ITC liabilities.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GST Notice Reply: Legal Framework & Strategy for ASMT-10, DRC-01 & SCNs

How to draft winning legal replies to GST Scrutiny Notices (ASMT-10), Rule 88C/88D mismatch notices (DRC-01B/01C), and Show Cause Notices under Section 73 & 74.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GST Registration for Sole Proprietorship: Documents, Process & Timelines

Complete walkthrough for individual business owners, freelancers, and retail traders to obtain a GST number for a sole proprietorship firm with Aadhaar authentication.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GST Registration for LLP (Limited Liability Partnership): Requirements & Filing

Comprehensive guide for LLPs to obtain GSTIN, submitting Certificate of Incorporation, LLP Agreement, Designated Partners authorization, and digital signing.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 07, 2026

GST Registration for Private Limited Company: Corporate Filing & DSC Guide

Complete corporate guide for Private Limited and One Person Companies (OPC) to obtain GST registration, Board Resolution drafting, and DSC submission.

By EasyFile Tax Editorial Team Read Full Guide →

GST Sep 06, 2026

Complete Guide to GST Registration: Eligibility, Documents Required & Step-by-Step Online Process

Comprehensive guide covering GST registration rules, turnover thresholds (₹40L/₹20L), mandatory document checklist for Sole Proprietors, Partnerships, and Pvt Ltd companies, and step-by-step portal filing.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GST Invoicing Rules: Mandatory Fields, Format Requirements & E-Invoicing Thresholds

Master the statutory requirements of Rule 46 of the CGST Rules. Learn the 16 mandatory invoice fields, consecutive numbering rules, B2B vs B2C compliance, and e-invoicing limits.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GSTR-1 vs GSTR-3B: Key Differences, Due Dates, Reconciliation & Section 73 Penalties

A comprehensive comparison of GSTR-1 (Outward Supplies) and GSTR-3B (Summary Return & Tax Payment), monthly vs quarterly QRMP rules, and resolving GSTR-2B mismatches.

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GST Sep 06, 2026

GST Input Tax Credit (ITC) Rules: Section 16 Conditions, GSTR-2B Matching & Section 17(5) Blocked Credits

Understand the 4 Golden Rules of claiming ITC under Section 16, 180-day supplier payment rule under Rule 37, and the exhaustive list of blocked credits under Section 17(5).

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

How to Reply to GST Notices: Form DRC-01, ASMT-10 & Handling Section 73/74 Demand Notices

Step-by-step guidance on analyzing GST scrutiny notices (ASMT-10), Show Cause Notices (DRC-01), preparing legal submissions, and attending personal hearings.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GST Registration Cancellation & Revocation Guide: Form REG-16, REG-21 & Suo Motu Restoration

Learn the voluntary GST cancellation process (REG-16), resolving suo-motu cancellations for non-filing, and filing Form REG-21 revocation within 90 days.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GST E-Way Bill Rules: ₹50,000 Threshold, Part A/B Generation, Validity & Section 129 Vehicle Detention

Complete manual on E-Way Bill compliance: statutory value limits, multi-vehicle transshipment, calculating distance-based validity, and defense against Section 129 penalties.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GST Composition Scheme: Eligibility Limits (₹1.5 Cr), Tax Rates & CMP-08 Quarterly Filing

Is the GST Composition Scheme right for your small business? Learn turnover limits (₹1.5 Cr for goods, ₹50L for services), flat tax rates (1%, 5%, 6%), and restrictions.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GST LUT (Letter of Undertaking) Guide: How to Export Goods & Services with 0% Tax (Form RFD-11)

Learn how Indian exporters, freelancers, and software SaaS companies can export goods and services without paying IGST by filing online Form GST RFD-11.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GSTR-9 Annual Return & GSTR-9C Reconciliation Statement: Thresholds (₹2 Cr / ₹5 Cr) & Audit Preparation

Complete manual on filing GSTR-9 and self-certified GSTR-9C: turnover applicability, table-by-table data matching, turnover reconciliation, and DRC-03 tax payments.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GST Fake Invoicing & Bogus Billing: Legal Consequences, Section 132 Arrest & Safe Vendor Verification

Understand the severe legal consequences of circular trading, shell entities, Section 132 non-bailable arrest provisions, and how to verify vendor genuineness.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

GST on Freelancers, Software Consultants & YouTubers: ₹20L Limit, Export LUT & 18% SAC Codes

Complete tax manual for Indian freelancers, remote developers, creators, and consultants: SAC codes (9983), ₹20L threshold, zero-tax exports, and claiming laptop ITC.

By easyfile Tax & Compliance Team Read Full Guide →

GST Sep 06, 2026

Complete GST Registration Guide: Eligibility, Documents & Step-by-Step Process

Comprehensive checklist of documents required for Proprietorship, Partnership, and Pvt Ltd company GST registration with turnover exemption limits.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

How to Reply to GST Notice Form GST REG-03: Notice for Clarification

Step-by-step guide to drafting and submitting Form GST REG-04 within the strict 7-day statutory deadline to prevent application cancellation.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

GST Composition Scheme vs Regular Scheme: Which is Better for Your Business?

A detailed comparison of tax rates, compliance costs, input tax credit eligibility, and turnover limits under the GST Composition Scheme.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

GSTR-1 and GSTR-3B Return Filing: Due Dates, Process & Late Fee Rules

Master the monthly and quarterly GST return filing cycle for GSTR-1 and GSTR-3B, auto-population rules, and interest calculations under Section 50.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

GSTR-2B vs GSTR-2A: Input Tax Credit (ITC) Reconciliation & Rule 36(4)

How to reconcile your purchase register with GSTR-2B to maximize eligible Input Tax Credit, prevent 100% disallowance, and handle vendor defaults.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

E-Invoicing and E-Way Bill Rules: Mandatory Thresholds, Generation & Penalties

Comprehensive guide to E-Invoicing applicability thresholds (₹5 Crore+), Invoice Reference Number (IRN), QR codes, and E-Way Bill generation rules.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

How to Revoke Cancelled GST Registration: Form GST REG-21 Application Guide

Learn how to restore a suo-motu cancelled GST registration by clearing pending returns, paying taxes with interest, and filing Form GST REG-21.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

GST for Freelancers, IT Consultants & Software Exporters: Letter of Undertaking (LUT)

How IT freelancers, software developers, and consultants can export services with 0% GST by filing Letter of Undertaking (LUT) Form GST RFD-11.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

Handling GST Scrutiny Notice ASMT-10: Causes, Reply Drafting & Resolution

Comprehensive manual on analyzing Form GST ASMT-10 scrutiny notices, reconciling return mismatches, and submitting reply in Form GST ASMT-11.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

ITC Reversal under GST: Practical Guide to Rule 37, Rule 38 & Rule 42

Understand statutory conditions for reversing Input Tax Credit under GST, 180-day vendor payment rules, and common apportionment formulas.

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GST Sep 06, 2026

How to File Nil GSTR-1 and GSTR-3B Returns via SMS and GST Portal

Quick, zero-hassle guide to filing Nil GSTR-1 and Nil GSTR-3B returns via simple 1-minute SMS or through the government portal to avoid daily penalties.

By easyfile Editorial Team Read Full Guide →

GST Sep 06, 2026

GST on Renting of Commercial & Residential Property: RCM Rules Explained

Comprehensive analysis of GST applicability on commercial rent (18%), residential dwelling rented to registered persons under Reverse Charge Mechanism (RCM).

By easyfile Editorial Team Read Full Guide →