GST, in plain English.

Clear, accurate explainers on the GST rules Indian businesses and accountants deal with every week, each one verified against CBIC notifications and linked to a free Ledgester tool.

• Reverse Charge Mechanism (RCM) under GST
  A plain-English guide to the GST reverse charge mechanism: when RCM applies under Section 9(3) and 9(4), the list of notified services, self-invoicing under Rule 47A (30-day limit), and how to claim ITC.
• GST e-invoicing in 2026: who must issue one
  Who must issue e-invoices under GST in 2026: the ₹5 crore turnover threshold, which documents need an IRN, who is exempt, the 30-day reporting rule for ₹10 crore+ taxpayers, and the penalties for non-compliance.
• Blocked input tax credit under Section 17(5)
  Section 17(5) of the CGST Act lists the input tax credits you cannot claim even though GST was paid: motor vehicles, food and beverages, club memberships, works contracts, personal-use goods and more, with the key exceptions.
• GST late fees and interest, explained
  How GST late fees and interest work: ₹50/day (₹20 for nil returns) for GSTR-1 and GSTR-3B, the turnover-based maximum caps, 18% annual interest on late tax, and a worked example.
• GST registration threshold: who must register in 2026
  Who must register for GST in India in 2026: the ₹40 lakh turnover limit for goods, ₹20 lakh for services, lower limits for special-category states, and the 14 categories that must register regardless of turnover.
• Composition scheme vs regular GST: which is right for you?
  Composition scheme vs regular GST: who is eligible, the tax rates (1% for manufacturers, 5% for restaurants, 6% for service providers), what you give up (ITC, inter-state sales), and when to choose each.
• How to file GSTR-3B: due dates, tables, and common mistakes
  A complete guide to filing GSTR-3B: due dates (20th for monthly, 22nd/24th for QRMP), the five tables you need to fill, how ITC is claimed, and common mistakes that lead to notices.