GST FAQs
Choose a category to see related FAQs, or use the left menu.
Topics
GST Basics
What is GST, history, types of GST (CGST, SGST, IGST, UTGST), GST Council, time of supply, and e-way bill.
Registration
When registration is required, threshold, voluntary registration, casual taxable person, and multiple registrations.
Returns & Filing
Types of returns (GSTR-1, GSTR-3B, GSTR-9, GSTR-9C), when to file, due dates, QRMP scheme, and late filing.
Input Tax Credit (ITC)
What is ITC, conditions for availing, blocked credit, reversal of ITC, and use of credit after rate changes.
Composition Scheme
What is composition scheme, who can opt, returns under composition, and difference from regular scheme.
Rates & Supply
Rate changes, time of supply on rate change, rates on medicines, vehicles, agriculture, insurance, transport, and sin goods.