GST — Registration, Returns & Compliance

Section 17(5) of the CGST Act permanently blocks ITC on motor vehicles, employee welfare, construction, and gifts — regardless of business purpose. These blocked credits are the most common GST audit finding. Here is the complete list and the exceptions.

Three GST thresholds, multiple special-category states, and a PAN-level aggregation rule that trips up everyone who treats their states as separate businesses. Here is which limit applies to you and when Section 24 overrides all thresholds.

RoDTEP (Remission of Duties and Taxes on Exported Products) replaces MEIS and refunds embedded central, state, and local duties not covered by other schemes. This guide explains the rate structure, eligible HS categories, the scrip mechanism, and how to combine RoDTEP with IGST refunds, Advance Authorisation, and EPCG.

Complete guide to GSTR-9 for FY 2025-26: who must file, what to declare, common ITC reconciliation errors, GSTR-9C requirement, and 31 December 2026 deadline.

Everything about GST registration: who must register, documents required, the online application process, the 30-day timeline, and penalties for non-registration.

GST registration is mandatory if your annual turnover crosses ₹40 lakh (goods) or ₹20 lakh (services). Certain businesses must register regardless of turnover. Know the rules before you cross the threshold.