Exports of goods are classified as zero-rated supply under the GST Act. Accordingly, any IGST paid is eligible for a refund. The IGST Refund Scroll Status helps an exporter to track the status of these refunds. Knowing the IGST Refund Scroll status on the ICEGATE portal can help resolve mismatches quickly, thereby avoiding unnecessary delays.Key TakeawaysThe IGST Scroll is a refund payment authorisation generated by Customs.Scroll status can be checked online through ICEGATE.Export invoice data must first be transmitted from the GST Portal to ICEGATE.The refund is credited only after the scroll generation and bank validation.What is an IGST Scroll?An IGST scroll is a payment document generated by Customs after approving the IGST refund claim on exports of goods.An exporter files GSTR-1 (with export invoice details), GSTR-3B (confirming the tax payment), shipping bill and export general manifest. Thereafter, the system matches GST return data with customs shipping bill data. If all details match and tax has been properly paid, the Customs department generates a scroll number, which authorises the refund amount to be credited to the exporter’s registered bank account.How to Check IGST Scroll Status OnlineYou can track IGST refund progress through two portals:On the ICEGATE Portal On this portal, log in using IEC credentials.Navigate to:Services → Enquiries → IGST Scroll Sanctioned StatusEnter details such as:IECShipping Bill NumberLocation name/Port Code needs to be selected from the dropdown listDate range (More than 7 days will not be permitted)Click Search to view the status.The portal will show whether the scroll is generated, pending, or rejected due to errors.On the GST Portal Before a scroll number is generated, export invoice data must be transmitted from GST to ICEGATE.Steps:Log in to the GST Portal.Go to:Services → Refunds → Track Status of Invoice Data Shared With ICEGATESelect Financial Year and Month.Click Search.Customs can only process the refund if the invoice data is transmitted. Different Types of IGST Scroll StatusStatusDetailsSB000The customs department has approved the refund.

A GST State Code is a two-digit numeric code assigned to every State and Union Territory under GST. It forms the first two digits of the GSTIN and determines the location of registration, type of tax (CGST/SGST or IGST), and reporting requirements.For example, 27 = Maharashtra, 29 = Karnataka, 07 = Delhi.Key TakeawaysThe first two digits of every GSTIN represent the GST State Code.GST State Code determines whether a supply is intra-state (CGST+SGST) or inter-state (IGST).Each State/UT requires a separate GST registration with a unique GSTIN.Incorrect state code in invoices or returns can lead to wrong tax payment, ITC mismatch, or IRN rejection.GST jurisdiction (State or Central) determines which officer administers your registration.What is the GST State Code?Under GST, every State and Union Territory is assigned a unique two-digit code based on the 2011 Census State Code framework, adopted for GST purposes.The GST State Code:Forms the first two digits of GSTINIdentifies the state of registrationHelps determine the place of supply logicIs used in GST registration, invoicing, returns, and e-invoicingExampleGSTIN: 07AAXXX1234A1Z507 → Delhi State CodeNext 10 digits → PAN13th digit → Entity number14th digit → Default “Z”15th digit → ChecksumComplete List of GST State CodesHere is the full list of GST state and union territory codes in India:State/Union Territory GST State CodeJammu And Kashmir01Himachal Pradesh02Punjab03Chandigarh04Uttarakhand05Haryana06Delhi07Rajasthan08Uttar Pradesh09Bihar10Sikkim11Arunachal Pradesh12Nagaland13Manipur14Mizoram15Tripura16Meghalaya17Assam18West Bengal19Jharkhand20Orissa21Chhattisgarh22Madhya Pradesh23Gujarat24Dadra And Nagar Haveli & Daman And Diu26Maharashtra27Karnataka29Goa30Lakshadweep31Kerala32Tamil Nadu33Puducherry34Andaman And Nicobar35Telangana36Andhra Pradesh37Ladakh38Other Territory97Other Country99Code 25 (Daman & Diu) is discontinued after the 2020 merger.Code 97 is used for UN bodies / notified persons.Code 99 applies to foreign entities registered under GST (OIDAR etc.).What are the Uses of the GST State Code?GST RegistrationEach state requires separate registration.Multiple branches in different states = multiple GSTINs.First two digits of GSTIN always reflect the state code. GST Invoice & E-InvoicingState code determines:Place of supply validationWhether IGST or CGST+SGST appliesIRN validation on e-invoice portalIncorrect state code can result inWrong tax type chargedITC going to wrong recipientIRN rejection or cancellation GSTR-1 / IFF ReportingWhile reporting B2B invoices:GSTIN auto-validates state code logic.Wrong state code can misdirect ITC in GSTR-2A/2B.Errors may not always be system-blocked (unless e-invoice driven). Determining Type of SupplySuppler state and place of supply can be determined with the help of GST state code.If supplier state and the place of supply are same, applicable tax would be CGST+SGST (Intra-state supply). Whereas, if they are different, applicable tax would be IGST (inter-state supply).Example:Supplier GSTIN begins with 29 (Karnataka)Place of Supply = 27 (Maharashtra)Inter-state → IGST applicableClassification of GST JurisdictionsGST Jurisdiction refers to the tax authority (Central or State) that administers your GST registration.Every GSTIN is assigned:A State Jurisdiction - Administered by the respective State tax department.A Central Jurisdiction - Administered by CBIC.Both authorities have powers under GST law.As per the CGST Circular no. 21/2017 dated 20th September 2017, there is a prescribed manner in which the Central and State jurisdictions are demarcated. Taxpayers with turnover up to ₹1.5 crore:90% → State10% → CentreTaxpayers above ₹1.5 crore:50% → State50% → CentreAllocation is done through computerised stratified random sampling at the state level.Accordingly, the jurisdictions under GST are classified into the following levels, in the order of their hierarchy and size: Zone → Commissionerate → Division → RangeHow to Find or Search for GST Jurisdiction?There are more than one way of finding out jurisdiction for a particular GSTIN or taxpayer. While applying for GST registration, the taxpayer has to be careful in declaring the correct and complete address of the place of business. It is crucial information to determine the jurisdiction accurately while declaring it in the GST registration application and helps avoid inconveniences later on. Searching State Jurisdictions in GSTBefore obtaining GST registration, the taxpayer may have to identify the respective State jurisdiction.

Ever thought you could obtain GST registration within 3 days? The very thought of this is becoming a reality from 1st November 2025 with the notification of CGST Rule 14A. Low-risk, small businesses and professionals can obtain GST registration in 3 days, in line with the GST 2.0 announcements made by India’s Prime Minister, Shri Narendra Modi. The article sheds light on the Rule 14A under the CGST Rules, steps to obtain GST registration under this rule and critical updates around this making headlines.Key TakeawaysSimplified GST registration process will be implemented from 1st November 2025 vide notification of CGST Rule 14A.The time required to grant GST registration has been reduced from 7 to 3 working days.Auto-approval of GST registration is available under the simplified GST registration regime.Rule 10A requires bank details within 30 days of registration or before GSTR-1/IFF (except TCS/TDS cases) to avoid suspension and compliance blocks.Small businesses, e-commerce players having multi-state presence and low-risk applicants are eligible for the simplified GST registration scheme.As per GSTN's advisory dated 21st February 2026, GSTN has enabled a facility on the GST portal for taxpayers to withdraw from option availed under the CGST Rule 14A in form REG-32.What is Rule 14A?'Option for taxpayers having monthly output tax liability below threshold limit' is implemented vide CGST Rule 14A. Any applicant for GST registration must check their eligiblity under this Rule. The Rule 14A under the CGST Rules allow persons whose total output tax liability for supply of goods and services (total of CGST, SGST/UTGST and IGST) upto Rs.2,50,000 per month can easily obtain GST registration in 3 working days through Aadhaar authentication under this Rule. Under the CGST Rule 14A, the applicants cannot obtain another GST registration under the same PAN in the same State/Union Territory. Where the conditions are not satisfied, the person has to withdraw the application.

GST news and updates must be tracked by every business for ensuring timely and 100% compliance. Read on to get the latest developments from CBIC, GST Council and GST Network/portal on GST returns and compliances, e-way bills and e-invoicing systems. Latest GST News1. 2026 GST Updates21st February 2026GSTN has introduced a new facility on the GST portal for taxpayers to withdraw their application opting into the 3-day GST registration grant, in form REG-32. Read more about the new withdrawal facility under CGST Rule 14A.10th February 2026Regular taxpayers can opt for the Composition Scheme for FY 2026-27 by 31st March 2026. Similarly, submit LUT for exports without payment of GST for FY 2026-27 by 31st March 2026.The “Additional Notices & Orders” tab is now merged with the existing “Notices and Orders” tab.1st February 2026 Budget 2026 proposalsPost-sale discounts under GST (Section 15 read with Section 34 of the CGST Act): Businesses will no longer need a pre-existing agreement to give post-sale discounts under GST.Place of supply for intermediary services (Section 13 of the IGST Act): The special rule for intermediary services is being removed.Provisional refunds extended to inverted duty structure (Section 54(6) of the CGST Act): Taxpayers claiming refunds due to inverted duty structure will now be eligible for provisional refunds.Export refunds (Section 54(14) of the CGST Act): The minimum refund amount threshold is removed for exports made with payment of tax.Appellate mechanism (Section 101A of the CGST Act): Until the National Appellate Authority is set up, the Central Government can empower an existing authority or tribunal to hear appeals under Section 101B.2.

GST registration is an important action for any Indian business or professional. GST registration helps the business get GST Identification number (GSTIN). Knowing the requirements for GST registration, applicability and timelines is essential to stay compliant. Continue reading the article to learn more about GST registration in India.Key TakeawaysGST registration is process of applying for GSTIN by a business/professional.Businesses exceeding prescribed turnover thresholds or meeting specific criteria must register under GST to comply with the law and avoid penalties.As per the GSTN advisory dated 20th November 2025, valid bank account details must be furnished within 30 days of registration or before filing GSTR-1/IFF to avoid suspension.Registration involves Aadhaar and biometric authentication requirements per the GSTN advisory dated 12th February 2025, with timely biometric verification critical for smooth ARN generation.The registration process involves place of business verification as per the CBIC’s strict verification rules (Central Tax Instruction No. 03/2025-GST dated 17th April 2025).What is GST RegistrationGST registration is the process of obtaining GSTIN for a business. Under Goods And Services Tax (GST), businesses whose turnover exceeds the threshold limit of Rs.40 lakh or Rs.20 lakh or Rs.10 lakh as the case may be, must register as a normal taxable person.

GSTR-3B is the summary return that taxpayers must file regularly to show details of sales, ITC claims, tax liability, refunds, etc recorded on their GSTIN. This article gives a comprehensive overview of GSTR-3B and its applicability. Clear provides an end-to-end GSTR-3B filing solution with advanced features for automating sales and ITC reconciliations, maximising ITC claims, Table-4 reporting, ITC offset, vendor communication and filing. Continue reading to know more about GSTR 3B.Latest Updates5th December 2025GSTN has given a new advisory on reporting in Table 3.2 of GSTR-3B dated 5 December 2025.From November 2025 tax period, auto-populated values in Table 3.2 (inter-state supplies to unregistered persons, composition taxpayers, UIN holders) from GSTR-1/1A/IFF become non-editable in GSTR-3B—filing must use system-generated values only.Rectification: Amend via GSTR-1A for the same period (updates Table 3.2 instantly before GSTR-3B filing) or through subsequent GSTR-1/IFF filings. No cut-off for GSTR-1A before GSTR-3B submission.Best Practice: Report accurately in GSTR-1/1A/IFF upfront and review drafts to avoid amendments.30th October 2025GSTN has issued a new advisory for Invoice Management System (IMS) users.

GSTR-3A is default notice sent to taxpayers for not filing GST returns. But when is it issued, and what happens if one fails to respond to this notice? Get answers to these questions and more in our comprehensive article on GSTR-3A.Key TakeawaysIf taxpayers fail to file regular returns, a GST notice in form GSTR-3A is sent to them.GSTR-3A is not a GST return but a notice.File the return in 15 days of receiving the GSTR-3A notice, with the applicable late fee and interest for any GST due.Any failure in responding to the notice will invoke best judgement assessment.What is GSTR-3A Notice?GSTR-3A is not a return. It is a GST notice sent to the taxpayers registered under GST who fail to file regular returns that they must file monthly, quarterly and annually as notified by the Central Board of Indirect Taxes and Customs (CBIC). Hence, GSTR-3A notice become increasingly important.Who will Receive GSTR-3A Notice?GSTR 3A will be issued by the tax authorities to a person not filing the below GST returns:GSTR-3B (regular dealer)GSTR-4 (Composition dealer)GSTR-5 (Non-resident)GSTR-6 (ISD)GSTR-7 (Person liable to deduct TDS)GSTR-8 (Person liable to collect TCS)GSTR-9 (Annual return)GSTR-10 (Final return)What Should a Taxpayer do After Receiving GSTR-3A?On receiving notice in GSTR-3A Notice, the defaulter has to file the return within 15 days from the date of notice along with penalty and late fees.  What will be the Applicable Penalty & Late Fees?InterestInterest at 18% per annum has to be paid by the dealer.Interest has to be calculated by the taxpayer on the amount of outstanding tax to be paid.The time period for interest calculation will be from the next day of filing to the date of payment.Late FeesFor annual returnThe Late fee is Rs.200 per day (Rs.100 per day per Act ).The maximum late fee is 0.25% of the taxpayer’s turnover in the state.For other returnsThe Late fee is payable at Rs.100 per day per Act.So the penalty works out to Rs.200 per day (Rs.100 under CGST & Rs.100 under SGST).The maximum penalty that can be levied is Rs.5,000. There is no late fee on IGST. What Happens if the Dealer Still does not File his Return?If the dealer still does not file return, provisions of Section 62 will apply. The proper officer will assess the tax according to his best judgment using the information available with the department.

GSTR-2 is a monthly return that allows the taxpayer to declare and summarise the details of inward purchases of taxable goods and/or services. However, the GSTR-2 form is currently suspended since September 2017 through amendment to the CGST Rules. In its place, GSTR-3B which is a return in a combined version of GSTR-2 and GSTR-3, is in use. For details about GSTR-3B, read our article “All about GSTR-3B return”In this article, we discuss the various aspects of the erstwhile form GSTR-2.About GSTR-2 and its importanceUntil August 2017, every registered taxable person under GST was required to give details of inward supplies, i.e., purchases and Input Tax Credit (ITC) for every tax period in the form GSTR-2.GSTR-2 contains details of all the purchases transactions of a registered dealer for a month. It also includes purchases on which reverse charge applies. The GSTR-2 filed by a registered dealer would have been used by the government to check with the sellers’ GSTR-1 for buyer-seller reconciliation.However, since it is currently not in use from September 2017 tax period onwards, it has lost its significance.

Before GST was implemented silver was taxed by 1% excise duty and 1% VAT and this tax structure varied based on state regulations. The tax structure for buying and selling silver was complicated! However, when GST was introduced, it reduced these multiple taxes and introduced a flat 3% GST rate under the current tax system.  Let’s understand the GST rate for different silver products with different HSN codes and learn how to calculate taxes with examples.GST Rate on Silver with HSN CodeBusinesses can easily follow tax rules under GST due to the standardised HSN (Harmonised System of Nomenclature) code 7106 for silver items. However, there are different HSN codes defined for various forms of silver products, such as silver powder, silver sheets, silver bars, etc. This helps avoid confusion, simplifies tax filing, and makes the trade process smooth. Let’s look at GST rates on various silver products, along with their HSN codes. Silver Items HSN CodeGST RateSilver (including gold or platinum-plated silver) unwrought or in semi-manufactured forms or powder form71063%Silver powder710610003%Unwrought Silver7106913%Other Unwrought Silver710691003%Silver grains710691103%Other forms of silver710691903%Semi-manufactured silver7106923%Sheets, Plates, Strips, Tubes and Pipes710692103%Silver Bar710692203%Other semi-manufactured silver710692903%The types of taxes imposed on silver under the GST law include CGST, SGST/UTGST and IGST, depending on the place of supply. It is in line with taxes imposed on any other precious metals.How to Calculate the Silver PriceThe final price of silver depends on factors such as taxes, hallmarking, and making charges. Use the below formula to calculate the price after taxation. Silver price = (Silver price per gram x Volume of silver purchased x Purity of the silver) + 3% GSTThis may also include making charges with GST again. Let’s say you’re buying 1% purity silver of 100 gm. Price of silver = (95 x100 x1) = Rs.9,500GST charges =  3% (95 x100 x1) = Rs.285Total price of silver = 9,500 + 285 = Rs.9,785Let’s assume the making charges for the jewellery is 5%. So, the total price will be = Rs.9,785 + 5% of Rs.9,785 = Rs.10,274.25The formula provides buyers with transparent cost information about the silver they purchased relative to both its weight and purity levels.Let’s see how GST has influenced its overall cost and taxation.Impact of GST on SilverHere is a comparison table of silver prices before and after GST to understand how it impacts buyers' current purchasing power. ParticularsPre-GST  PricePost-GST PriceSilver price (1 kg)99,50099,500Custom Duty (10%)9,9509,950Sub-total1,09,4501,09,450Excise duty (1%)1,094NASub-total1,10, 5441,09,450VAT (1%)1,105NASub-total1,11,6491,09,450GST on silver (3%)NA3,284sub-total1,11,6491,11,734Making charges on 1KG (12% of 99,500)7,9207,920sub-total119,5691,20,654GST on making chargers (5%)NA496sub-total1,19,5691,21,150With GST, the final price of 1kg of silver has increased due to the 3% GST on silver and additional GST on making charges..

The GST Council has introduced a new tax rate of 40% from 22nd September 2025 on IPL tickets and other activities like casinos, betting, gambling, lotteries and online gaming, placing them separately in a high tax rate category. The IPL cricket matches include entry fees, ticket fees, etc.; all such fees constitute a taxable supply liable to the levy of GST.Key TakeawaysGST applicable for the ticket of IPL sold during the Cricket match that took place in India is 40%. This is because it is a ‘luxury/premium cricket entertainment service’.The rate of GST on the sale of IPL Tickets is hiked to 40% from 28%, effective September 2025.The IPL Match gets a Special Luxury Tax Slab, like for all other entertainment services.The GST is broadly applicable to the total amount fixed in the ticket distributed to the public.In the case of cricket matches that are government-approved, admit tickets up to ₹500 are exempt with 0% GST. Further, 18% GST is applicable on tickets above ₹500.What is GST on IPL Tickets?Indian Premier League Cricket matches are classified as a taxable supply under GST, i.e., admission to a sporting event. GST on IPL tickets refers to the tax imposed on the entry passes sold for Indian Premier League[IPL] matches.