Guides
Knowledge Centre
Plain explanations of the GST rules that catch small businesses out, written by people who had to implement them.
The single most common GST billing error
CGST and SGST, or IGST? How to tell
Which tax applies depends on where your customer is, not what you sell. Here is the rule, and what goes wrong when it is applied by hand.
If you are not registered, it is not an invoice
Bill of Supply or Tax Invoice: which should you issue?
An unregistered business must not charge GST, and the document it issues is not a tax invoice. The difference is not cosmetic.
Thresholds, and what to do before you cross
Do you need GST registration yet?
Registration is driven mainly by turnover, but several situations require it regardless of how small you are.
What they are and how many digits you need
HSN and SAC codes, in plain terms
HSN classifies goods, SAC classifies services. Both tell the system what you sold and at what rate it is taxed.
Your outward supplies, as the department sees them
GSTR-1: what it is and what has to reconcile
GSTR-1 reports what you sold. Your customers’ input credit depends on it, which is why the detail matters.