Practical GST guides for Indian businesses

E-way bills explained: when they are required, validity, the 180-day document rule, and the common mistakes that lead to detention and penalties.

GST e-invoicing explained: the ₹5 crore threshold, which documents need an IRN, the 30-day reporting rule and what happens without one.

The GST QRMP scheme: who can opt in, how quarterly returns and monthly payments work, IFF for B2B buyers, and when it is a good idea.

The GST filing mistakes we see most often — from B2B sales reported as B2C to missed reverse charge and late filing — and simple ways to avoid them.

GST late fees for GSTR-1 and GSTR-3B, the caps by turnover, interest on late tax, and why the three-year filing limit makes delays riskier.

A practical monthly list for retailers: the sales, purchase, payment and marketplace data your accountant needs to file GST correctly and on time.

A month-end GST checklist for manufacturing units: purchases, capital goods, imports, job work, dispatches, e-invoices and e-way bills.

The columns your sales and purchase data should have for smooth GST filing — invoice-level fields for GSTR-1 and the purchase register for 2B matching.

GSTR-1 explained: what it reports, monthly and quarterly due dates, IFF, the main sections, GSTR-1A and the errors that cost your buyers credit.

GSTR-3B explained: the summary return where GST is paid, due dates, how liability now flows from GSTR-1, ITC from GSTR-2B, and late fees.

GSTR-2B explained: the monthly statement of input tax credit, when it is generated, how IMS affects it, and how to use it before filing GSTR-3B.

The GST Invoice Management System (IMS) explained: accept, reject or keep pending, what happens if you do nothing, and a monthly routine.

Eight reasons your input tax credit in GSTR-2B doesn’t match your books — late suppliers, wrong GSTIN, timing, IMS, blocked credits — and how to fix each.

How to reconcile your purchase register with GSTR-2B step by step — download, match, classify differences, act in IMS, follow up and claim.

What happens when GST registration is cancelled, how to apply for revocation, the time limit, the final return, and when to re-register instead.

The GST mistakes restaurants and cloud kitchens make most often — paying twice on app orders, claiming blocked credit, wrong rates, alcohol and rent.

A practical monthly ITC reconciliation routine for manufacturers — raw materials, capital goods, imports, job work and the 180-day rule.

How GST applies to contractors’ running bills — GST on mobilisation advances, retention money, GST TDS by government clients and claiming credit.

What GST records a restaurant or cloud kitchen should keep — daily sales, app statements, purchases, rent — and how long to keep them.

A monthly GST reconciliation checklist for traders and wholesalers — purchases vs GSTR-2B, sales vs e-way bills, discounts, freight and supplier payments.