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Every business registered under GST belongs to one GST jurisdiction, the tax office that handles its registration, returns, and assessments. Filing under the correct jurisdiction prevents misdirected notices and processing delays. Both the central and state governments administer GST, and each taxpayer falls under one of them based on turnover. Many owners do not know […]
Imagine sealing a major deal only to discover your or your partner’s GSTIN (Goods and Services Tax Identification Number) is inactive. To avoid such situations, businesses need to check the GST active status of a supplier, customer, or partner before entering into any transaction. Verifying whether a GSTIN is active helps confirm that the entity […]
The documents required for GST registration include the applicant’s PAN, Aadhaar, a photograph, business address proof, and bank account details. Some documents are common for all applicants, while others depend on the business type. Upload a complete and accurate set of documents to help the authorities approve your application quickly, often within a few working […]
The GST rate on restaurant food in India is 5% without Input Tax Credit (ITC) for most establishments. This includes standalone restaurants, cafés, cloud kitchens, and takeaway services, whether they are air-conditioned or non-air-conditioned. Restaurants located inside hotels classified as specified premises are an exception. They charge 18% GST and can claim ITC. Alcohol is […]
LUT in GST stands for “Letter of Undertaking”, an official declaration filed in Form GST RFD-11 that allows eligible exporters and SEZ suppliers to make zero-rated supplies under Section 16 of the Integrated Goods and Services Tax Act, 2017, without paying Integrated GST (IGST) upfront. It is filed online through the GST portal under Rule […]
GST on catering services depends on the nature of the catering supply. The rates may vary depending on where the service is provided and the applicable tax rules. Catering services may attract 5% GST without Input Tax Credit (ITC) or 18% GST with ITC (specified premises). Hotel and banquet catering also requires checking whether the […]
GST on apartments in India applies to under-construction properties at 1% for affordable housing and 5% for standard residential apartments, both without Input Tax Credit. Completed apartments with an occupation certificate are fully exempt. Separately, maintenance charges from Resident Welfare Associations (RWAs) attract 18% GST. This applies only when two specific thresholds are both crossed […]
GST on gold in India is 3% of the value of gold. A 5% GST applies to making charges when billed separately. This applies to gold jewellery, coins, and bars. The rates remained unchanged after the September 2025 GST 2.0 reforms. The GST Council kept gold outside the broader 5%, 18%, and 40% rate restructuring. […]
In India, GST on imports plays a crucial role in regulating cross-border trade and ensuring tax parity between domestic and international transactions. When businesses or individuals bring goods into the country, the government applies GST on imported goods in addition to applicable customs duties. Similarly, the government applies GST on imported services when a supplier […]
You can change the registered email ID and mobile number on the GST portal through Amendment of Registration Non-Core Fields. After entering the new details, verify the OTPs sent to the new email and mobile number, then submit the amendment using DSC or EVC. Since contact details are non-core fields, the amendment is generally processed […]
Discover the difference between inter-state and intra-state transactions in GST. Learn how these terms impact your business’s tax calculations and filing requirements for efficient compliance.
Learn about the GST rates applicable to medicines and how they impact pharmaceutical businesses and consumers.
You can download your GST registration certificate for free from the GST portal at gst.gov.in. Log in and go to Services → User Services → View/Download Certificates to download Form GST REG-06 as a PDF. The process takes only a few minutes once you access your account. The GST Registration Certificate is available only after […]
The GST Composition Scheme is a simplified tax-paying mechanism under Section 10 of the CGST Act. It is designed primarily for small businesses. The scheme enables eligible taxpayers to pay tax at a fixed rate on turnover. In return, they give up Input Tax Credit (ITC) and follow compliance requirements. They make quarterly payments and […]
A GST refund is the reimbursement of excess GST paid by a taxpayer, claimable under Section 54 of the CGST Act, 2017, read with Rule 89 of the CGST Rules, 2017, by filing Form GST RFD-01 on the GST portal within 2 years from the relevant date. The most common refund categories are: (1) export […]