Knowledge portal
GST
Everything an Indian taxpayer needs to understand, compute and file their GST returns — in plain English.
Reconciliation
Books vs GSTR-2B, a three-way books / 2A / 2B match, and a sales cross-check against GSTR-1.
Guides
133 guidesStep-by-step walkthroughs for GSTR filing, input tax credit and common scenarios.
Articles
8 articlesShort answers to the GST questions people ask most: rent, flats, insurance, restaurant bills and more.
Calculators
GST, reverse calculation, late fee and interest — run the numbers in seconds.
CGST Act
Central GST Act, 2017 — chapters, sections and commentary.
CGST Rules
213 rulesCentral GST Rules, 2017 — registration, valuation, ITC, invoices, returns, refunds, e-way bills and appeals.
IGST Act
Integrated GST Act, 2017 — inter-state supply provisions.
Commentary
Chapter-wise commentary across the CGST, IGST, UTGST and DGST Acts, with worked examples and a sector-wise supplement.
Forms
GSTR-1, 3B, 9, 9C and more — with filing instructions.
FAQs
6 FAQsAnswers to the questions taxpayers ask us the most.
Guides by topic
All 133 guides →The GST series
15From supply to appeals, in 15 parts.
Registration
16Applying, amending, cancelling and revoking, for each kind of registrant.
Returns
16Every GST return: what to have ready, the due dates, the portal steps, and putting mistakes right.
Input tax credit
17Claiming, reconciling and reversing credit, the ITC forms, mismatch notices and refunds.
Assessment and audit
16Assessments, departmental and special audit, notices, orders and recovery, and inspection, search and summons.
Appeals and rulings
14First appeal, revision, the Tribunal, the High Court and Supreme Court, writs, pre-deposit, and advance rulings.
E-invoicing and e-way bills
9Who must e-invoice, generating IRNs and e-way bills, special cases, and goods stopped in transit.
Refunds
6IGST on exports, cash ledger balance, deemed exports, wrong-head payments, unregistered buyers, and delayed refunds.
Sectors and special cases
8Reverse charge, import and export of services, real estate, works contracts, GTAs, e-commerce sellers, and TDS and TCS.
Common transactions
6Gifts to employees, used vehicles and old assets, corporate guarantees, liquidated damages and notice pay, vouchers, and directors’ services.
Worked examples
10The rules applied to particular facts.