Everything you need to stay compliant

Monthly/quarterly return of outward supplies (sales). Its data flows to buyers' GSTR-2A/2B and now triggers their ITC eligibility.

Monthly/quarterly summary self-assessment return where net GST is declared and paid and ITC is claimed. Cannot be revised once filed.

The static, auto-drafted monthly ITC statement (generated ~14th). Under Section 16(2)(aa) it is the authoritative basis for claiming input tax credit.

Annual return (9, mandatory above ₹2 cr turnover) and self-certified reconciliation statement (9C, above ₹5 cr) — the most complex GST filings.

Quarterly Return, Monthly Payment scheme for taxpayers up to ₹5 cr turnover — quarterly GSTR-1 & 3B, but monthly tax via PMT-06.

Invoice Management System — the portal facility (live 1 Oct 2024) where recipients Accept, Reject or keep Pending each supplier invoice before it flows into GSTR-2B.

Input Tax Credit — credit of GST paid on purchases, set off against GST on sales. Eligibility now requires the invoice to appear in your GSTR-2B.

The 'blocked credits' list — purchases on which ITC is not allowed (certain motor vehicles, food & beverages, works contract, CSR, gifts).

Proportionate reversal of common ITC used partly for exempt/non-business supplies — Rule 42 for inputs & services, Rule 43 for capital goods over 60 months.

ASMT-10 is a scrutiny notice pointing out return discrepancies; the taxpayer replies in ASMT-11, usually within 30 days.

DRC-01A is a pre-SCN intimation to pay voluntarily; DRC-01 is the summary of the formal Show Cause Notice under Section 73/74/74A.

Demand provisions: 73 (non-fraud) and 74 (fraud) apply up to FY 2023-24; unified Section 74A applies from FY 2024-25 with a 42-month SCN limitation.

Summary of the adjudication order that creates the final demand in the liability register — the order that is appealed via APL-01.

First appeal to the Appellate Authority under Section 107, within 3 months, with a 10% pre-deposit of the disputed tax (₹20 cr cap).

A unique 64-character Invoice Reference Number with signed QR code, generated on the IRP. Mandatory for B2B invoices above ₹5 cr turnover.

Electronic document required to move goods above ₹50,000 in value; validity is one day per 200 km, counted from the first Part-B entry.

Harmonized System of Nomenclature (goods) and Services Accounting Code — classification codes that determine the applicable GST rate.

Reverse Charge Mechanism — cases (Section 9(3)/9(4)/9(5)) where the recipient or e-commerce operator, not the supplier, pays the GST.

Central + State GST on intra-state supplies; Integrated GST on inter-state supplies and imports — GST is a destination-based, multi-stage tax.

Aggregate Annual Turnover — PAN-level all-India turnover that sets thresholds for e-invoicing, HSN digits, QRMP and GSTR-9/9C.