# Learn GST

## 📚 Browse articles across 12 categories

1. [**Introduction to GST**](https://docs.cleartax.in/cleartax-learn/introduction-to-gst/gst-for-dummies)\
   The right place to get started. Know if GST applies to your business, what is a GSTIN number and what is a composition scheme<br>
2. [**GST Concepts**](https://docs.cleartax.in/cleartax-learn/basic-of-gst/place-time-and-value-of-supply)\
   Advanced concepts such as time, place and value of supply. What is GSTN and how to use the government portal for filing<br>
3. [**GST rates and HSN codes**](https://docs.cleartax.in/cleartax-learn/gst-rates-and-hsn-codes/gst-rates)\
   Know about complete list of GST rates including the latest revisions. Look up any HSN and SAC code and GST rate <br>
4. [**Transition into GST**](https://docs.cleartax.in/cleartax-learn/transition-into-gst/transition-rules)\
   How to move the previous tax reform to GST and things to remember while making this transition<br>
5. [**Registration**](https://docs.cleartax.in/cleartax-learn/registration/untitled-1)\
   Basics and procedure for completing GSTIN registration. Also learn about how to cancel or amend your registration<br>
6. [**Invoicing, E-Invoicing and E-way Bill**](https://docs.cleartax.in/cleartax-learn/accounts-and-records-documentation/basics-of-accounts-and-records)\
   GST mandates digital records. Learn accounts, GST Invoice, receipts and ledgers and understand E-way Bill and the new E-Invoicing system<br>
7. [**Input Tax credit**](https://docs.cleartax.in/cleartax-learn/input-tax-credit/basics-of-itc)\
   What is Input Tax Credit and how to claim, reverse or transfer it. Know the cases where ITC cannot be claimed too<br>
8. [**GST Returns**](https://docs.cleartax.in/cleartax-learn/gst-returns/what-is-a-gst-return)\
   Type of GST returns i.e., GSTR 1, GSTR 3B, GSTR 9, etc. Understand the changes proposed in the new GST returns<br>
9. [**Payments and refunds**](https://docs.cleartax.in/cleartax-learn/payments-and-refunds-under-gst/basics-of-payments-under-gst)\
   How to make GST payments. Introduction to ledgers, reverse charge mechanism, interest, and refunds<br>
10. [**Imports and Exports**](https://docs.cleartax.in/cleartax-learn/imports-and-exports-under-gst/exports-and-deemed-exports)\
    How to deal with imports and exports under GST? How to deal with exports and deemed exports?<br>
11. [**Regulatory procedures**](https://docs.cleartax.in/cleartax-learn/regulatory-procedures/assessment-under-gst)\
    Assessment, Audit, Demands, Recovery, Inspection, penalties, appeals, advance rulings and miscellaneous provisions <br>
12. [**GST Tools**](https://docs.cleartax.in/cleartax-learn/gst-tools/gst-calculator)\
    GST calculator, GSTIN Search to help you file accurate GST returns every month

## [📈](https://emojipedia.org/chart-increasing/)Trending

[**QRMP - Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST**](https://docs.cleartax.in/cleartax-learn/gst-returns/qrmp-scheme)

QRMP Scheme  helps small taxpayers whose turnover is less than Rs.5 crores. The QRMP scheme allows the taxpayers to file GSTR-3B on a quarterly basis and pay tax every month.

[**All About E-Invoicing** ](https://docs.cleartax.in/cleartax-learn/accounts-and-records-documentation/e-invoicing)

The e-Invoicing system under GST was implemented from 1st October 2020 for taxpayers with an aggregate turnover exceeding Rs.500 crore. E-invoicing was extended to businesses with an aggregate turnover exceeding Rs.100 crore from 1st January 2021. These articles cover various aspects on the e-invoicing system under GST.

## ️[🔥](https://emojipedia.org/fire/) Choose from 7 Video tutorials

1. [**GST video tutorial**<br>](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/basics-of-gst)A complete guide to understanding basics of GST, composition scheme, GST registration guidelines, and Input Tax Credit (ITC). This is a self sufficient and detailed kit of 43 videos to get you started <br>
2. [**GST video tutorial (Hindi)**](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/gst-video-tutorial-hindi)\
   जीएसटी(GST), कंपोजिशन स्कीम, जीएसटी पंजीकरण दिशानिर्देश और इनपुट टैक्स क्रेडिट (ITC) की मूल बातें समझने के लिए एक पूर्ण मार्गदर्शिका। यह 43 वीडियो का एक आत्मनिर्भर और विस्तृत किट है| <br>
3. [**Power of 21 webinar**](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/power-of-21-webinar-series)\
   During the lockdown 1.0 which lasted of 21 days, ClearTax educated thousands of Indians about GST via this 21-day webinar initiative best suited for beginners or veterans to brush up on what they already know<br>
4. [**GSTR 9 Annual Returns video tutorial**<br>](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/gstr-9-annual-returns-tutorial)Infamous for being complex, GSTR 9 is an annual returns form which is required to be filed by tax payers every year. Learn everything about GSTR 9 - FAQs, Guide, Concepts and finally how to file GSTR 9 on government portal <br>
5. [**New GST Returns video tutorial**](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/new-gst-returns-tutorial)\
   Even though the New GST Returns has been postponed indefinitely by the Indian government, the concepts of few GST will be relevant in the current regime too. A quick look at these 4 videos will keep you updated<br>
6. [**E-way Bill video tutorial**](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/e-way-bill-tutorial)\
   What is E-way Bill? When Should it be issued? Who should generate it? When is E-Way Bill not required? How to generate E-Way Bill and what is the validity? All of these questions will get answered this video tutorial<br>
7. [**E-Invoicing video tutorial**<br>](https://docs.cleartax.in/cleartax-learn/gst-video-tutorials-1/e-invoicing-tutorial)What is E-invoicing? Who is mandated to comply? How to Generate an IRN? Introduction to E-Invoicing format and many more. E-Invoicing is planned to be launched soon and with that it becomes important to know about it deeply

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