Rules Explained
GST Rules & Compliance
GST compliance requires understanding the rules — input tax credit, return filing, refunds, and registration. Here are plain-English explainers of the rules that matter most.
Introduction
GST compliance requires understanding the rules, not just the Act. From which return to file by which date, to how much ITC you can actually claim — the rules fill in the detail the Act leaves out. Below are the compliance topics most businesses and professionals encounter.
GST rules explainers
Input Tax Credit
How ITC prevents tax-on-tax cascading, what conditions apply, and what GSTR-2B means for your claims.
GSTR-1 Filing
How to report all your outward supplies — monthly vs quarterly QRMP filing, due dates, and consequences of late filing.
GSTR-3B Return
How to file the monthly summary return, what ITC you can claim, and how to pay GST on time.
GST Registration
Who must register, the application process, the GSTIN format, and what the Composition Scheme means.
GST Refunds
Exports, inverted duty structure, and ITC accumulation — how to claim refunds using Form RFD-01.
Sources
- CGST Rules 2017
- GST Council notifications
- GST portal at gst.gov.in
Last reviewed by FinWiz24 Research Desk.