Learn GST

📚 Browse articles across 12 categories

  1. Introduction to GST The right place to get started. Know if GST applies to your business, what is a GSTIN number and what is a composition scheme

  2. GST Concepts Advanced concepts such as time, place and value of supply. What is GSTN and how to use the government portal for filing

  3. GST rates and HSN codes Know about complete list of GST rates including the latest revisions. Look up any HSN and SAC code and GST rate

  4. Transition into GST How to move the previous tax reform to GST and things to remember while making this transition

  5. Registration Basics and procedure for completing GSTIN registration. Also learn about how to cancel or amend your registration

  6. Invoicing, E-Invoicing and E-way Bill GST mandates digital records. Learn accounts, GST Invoice, receipts and ledgers and understand E-way Bill and the new E-Invoicing system

  7. Input Tax credit What is Input Tax Credit and how to claim, reverse or transfer it. Know the cases where ITC cannot be claimed too

  8. GST Returns Type of GST returns i.e., GSTR 1, GSTR 3B, GSTR 9, etc. Understand the changes proposed in the new GST returns

  9. Payments and refunds How to make GST payments. Introduction to ledgers, reverse charge mechanism, interest, and refunds

  10. Imports and Exports How to deal with imports and exports under GST? How to deal with exports and deemed exports?

  11. Regulatory procedures Assessment, Audit, Demands, Recovery, Inspection, penalties, appeals, advance rulings and miscellaneous provisions

  12. GST Tools GST calculator, GSTIN Search to help you file accurate GST returns every month

QRMP - Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST

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

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.

🔥 Choose from 7 Video tutorials

  1. GST video tutorial 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

  2. 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|

  3. Power of 21 webinar 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

  4. GSTR 9 Annual Returns video 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

  5. New GST Returns video 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

  6. E-way Bill video 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

  7. E-Invoicing video 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

If you want to refer to these resources at a later date

🔖Bookmark this page on your desktop OR 📲 Create a shortcut from your mobile home screen (select share > add to home screen)

❓ Why Learn with ClearTax

👨‍💼 Built by 80+ Chartered Accountants and Tax experts

✔️ Trusted by 10 Mn Users annually

⏱️ Updated based on revised tax rules

" We believe financial prosperity is the first step to economic prosperity. We are on a mission to simplify finances for Indians"

- Archit Gupta, Founder and CEO at ClearTax

Last updated