GST registration is an important action for any Indian business or professional. GST registration helps the business get a GST Identification number (GSTIN). Knowing the requirements for GST registration, applicability, and timelines is essential to staying 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 a 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-2B is a new static, month-wise, auto-drafted Input Tax Credit statement for all regular taxpayers, introduced on the GST portal. The statement was launched from the August 2020 tax period onwards. GSTR-2B holds importance in ITC reconciliation and claims every month, so it is critical to stay updated about this form.Key TakeawaysThe new Invoice Management System (IMS) is now the primary window to review before any ITC gets posted to your GSTR-2B.Recipients must reverse ITC the moment a supplier issues a credit note; the supplier gets no relief until the recipient acts.Budget 2026 explicitly mandates that recipient ITC reversals must mirror the supplier's credit note value in real-time.The shift to an auto-drafted statement allows for a flexible, two-way communication channel between the portal and the taxpayer.  Introduction to GSTR-2BGSTR-2B provides eligible and ineligible Input Tax Credit (ITC) for each month, similar to GSTR-2A, but remains constant or unchanged for a period. In other words, whenever a GSTR-2B for a month is accessed on the GST portal, the data in it remains the same without being changed for subsequent changes by their suppliers in later months. GSTR-2B is available to all normal, SEZ and casual taxpayers. Every recipient can generate it on the basis of the GSTR-1, GSTR-5 and GSTR-6 furnished by their suppliers. The statement will clearly show document-wise details of ITC eligibility.

General ledger reconciliation is an important accounting process. It compares a company's general ledger with its sub-ledgers. Reconciling GL with sub-ledgers ensures that all financial records are valid and consistent. It gives management a clear picture of the company's true financial position, identifying errors and preventing fraud.Key TakeawaysGeneral ledger reconciliation compares a company's general ledger with its sub-ledgers. These include accounts payable, accounts receivable, inventory, cash, sales, purchase, and fixed assets. GL reconciliation includes five types.

For Enterprise Tax teams in India, the challenge of complying with the GST notice management (India) is a critical one. GSTN's risk-based scrutiny of 1.51 crore+ active registrations can give rise to penalties, reversal of ITC and adjudication and these risks can be amplified for businesses that are dealing with dozens of states' GSTINs.Key TakeawaysMultiple notice types with distinct deadlines: ASMT-10, DRC-01A, DRC-01, GSTR-3A and Audit notices, all of which have different legal bases and response periods.Multi-GSTIN complexity: Every GSTIN is treated as a 'distinct person' under CGST with separate notice tracking, ITC reconciliation and notice filing.Manual processes don’t scale: Tracking on spreadsheets across 20+ GSTINs results in missed deadlines, missed detections and under-documented replies.Automation is essential: To meet the mandatory requirement of automation, ClearTax Notice Tracker automatically syncs with GSTN, organises notices into PAN-and GSTIN-level cases and provides a complete audit trail.Types of GST Notices Faced by EnterprisesNotice FormLegal BasisPrimary TriggerReply FormDeadlineASMT-10Section 61, CGST ActGSTR-1 vs GSTR-3B or GSTR-3B vs GSTR-2B discrepanciesASMT-1130 days (+15 extendable)DRC-01ARule 142(1A)Pre-SCN intimation before formal proceedingsDRC-03Before DRC-01DRC-01 (SCN)Sec 74A (FY25+); 73/74 priorFormal demand: unpaid tax, excess ITC, erroneous refundsDRC-0630 daysGSTR-3ARule 68, CGST RulesNon-filing of GSTR-1 or GSTR-3BFile pending return15 daysREG-03/REG-17Section 29, CGST ActRegistration discrepancies or cancellation riskREG-187 daysADT-02 (Audit)Section 65/66Department audit for high-risk taxpayersReply + documentsAs specifiedImportant: From FY 2024-25, DRC-01 is issued under Section 74A, replacing the Sec 73/74 distinction. Notice must be served within 42 months of the annual return due date. Penalty slabs remain tiered by intent and payment stage.Challenges in Handling GST Notices at ScaleGSTIN-Level Fragmentation: Comparable level of notice calendar and ITC reconciliation for each GSTIN with GSTIN level fragmentation. There is no concept of consolidation at the PAN level for the department; each enterprise will have to manage each GSTIN separately.Volume and Velocity: GSTN performs automated matching in GSTR-1/3B, GST turnover vs ITR, GSTR-3B/2B and e-way bills.

The e-invoicing system in India has changed the way businesses make and send invoices for GST. This system has main parts, including Invoice Registration Portals, which generate Invoice Reference Numbers and allow invoices to be checked quickly.Enterprises and small enterprises need to understand the Invoice Registration Portal system in order to ensure that GST e-invoicing operates well.Key TakeawaysClearTax, IRIS, Cygnet, EY and NIC are some of the IRPs that are working to make it easy for businesses to meet the regulations. Beginning in August 2023, all companies with an AATO above Rs. 5 crore are required to generate e-invoices through an authorised IRP.According to the GST law, a B2B invoice from a recognised IRP that lacks an IRN is legally void.Private IRPs provide additional value through ERP integration, reconciliation tools, and committed support; NIC IRP is free to use.Businesses with AATO above Rs. 10 crore must report invoices to IRP within 30 days of the invoice date.What is an Invoice Registration Portal (IRP)?In India, there is a tax system called the GST framework. The government has a portal, like a website, called an IRP.

In this article, know the steps to manage already generated e-way bills (EWBs)/Consolidated e-way bills.Latest UpdatesMay 20, 2026The GSTN released a fresh advisory introducing a mandatory "Ship To GSTIN" field for Bill-To/Ship-To transactions alongside a brand-new voluntary E-Way Bill Closure feature. The changes are active in the Sandbox testing environment for ERP networks and will deploy live into production by June 15, 2026. New Compliance Requirements: Mandatory "Ship To" GSTIN & Voluntary ClosuresTo adjust the billing processes to fit the latest two changes introduced through the portal, taxpayers, logisticians, and transportation managers will have to follow suit by 15 June 2026:1. Compulsory Requirement for "Ship To GSTIN"When an invoice is created based on a "Bill-To/Ship-To" model, you should be aware that you are no longer permitted to skip the "Ship To GSTIN" field.In cases where the consignee is registered with the tax department, fill out the "Ship To GSTIN" field with the GSTIN number of the entity actually receiving the shipment.In cases where the consignee is unregistered, enter URP in the "Ship To GSTIN" field.2. Initiation of the Voluntary Closure Option for E-Way BillsTo keep compliance records clean and provide closure for system-driven transactions, a voluntary facility has been introduced to close the e-way bill once the goods are physically delivered. It can be done only on the delivery day itself or at the most, on the day following it.Authorised Users: It can be executed by the supplier, recipient, transporter, or even a driver whose phone number is registered to that e-way bill.Steps on Web Dashboard: Suppliers, recipients, and transporters who are logged in must go to the e-Way Bill option on the dashboard, then click “EWB Close.”Here, one can search for and close documents themselves, bill-wise or by date.Mobile and OTP Entry: You can add a specific mobile number during the initial billing stage.

The ewaybill (EWB) portal provides a seamless gateway to generate eWay bills (single and consolidated options), change vehicle number on the already generated EWB , cancel generated EWBs and many more… Eway bills in EWB-01 can be generated by any of the following-On the WebVia SMSThrough e-InvoicingThis article focuses on the step-by-step process of generating the eway bills on the e way bill portal (web-based).Latest GSTN Advisory: Improvements in E-Way Bill SystemGSTN issued an advisory on 20 May 2026 regarding two major developments introduced into the e-way bill system. All entities, including taxpayers, transporters, ERP/API providers, and other stakeholder companies, need to be informed of this development and ensure their systems are ready for the changes.Modification 1: "Ship To GSTIN" becomes mandatory for bill-to/ship-to transactionsWhenever there is a bill-to/ship-to transaction, the "Ship To GSTIN" must be entered as part of the data when generating the e-way bill. If an unregistered person is acting as the consignee, enter "URP" in the Ship To GSTIN field.Modification 2:Voluntary facility to close e-way billA new e-way bill closure facility has been launched by GSTN voluntarily. The user can close an e-way bill after delivering the goods.Who can close the e-way bill?The following persons can initiate the closure of the e-way bill:SupplierRecipientDriver/Authorised person having a mobile number for closureClosure via Portal Login (for registered users)For suppliers, receivers, and carriers, the option to close their e-way bill via the portal login is available under the 'e-way bill' option. Such users can do e-way bill-wise closure or date-wise closure.Closure using Mobile Number (for driver or any authorised person)The closure of an e-way bill via mobile number can be done by using the search function on the e-way bill common portal.

Stay updated with the latest GST news, notifications, and announcements right here. This page covers key developments from the GST Council, CBIC, and GSTN, including changes to returns, e-invoicing, e-way bills, and Budget 2026 reforms. Get simple breakdowns of evolving tax rules to help with compliance.Latest GST News1. 2026 GST Updates20th May 2026The GSTN released an advisory introducing a mandatory "Ship To GSTIN" field for Bill-To/Ship-To transactions alongside a brand-new voluntary E-Way Bill Closure feature. The changes are active in the Sandbox testing environment for ERP networks and will be deployed live into production by June 15, 2026. 21st April 2026The due date to file the form GSTR-3B for the month of March 2026 has been extended from 20th April till 21st April 2026 via Central Tax notification no. 01/2026. 21st April 2026The GSTN has launched an MS Excel-based offline tool to simplify the invoice management system (IMS).

GST Return is a document filed by GST-registered businesses containing details of sales, purchases, input tax credit, and taxes payable/paid. Filing is mandatory for all GST taxpayers. Returns must be filed on the GST portal monthly, quarterly, or annually, depending on the taxpayer's classification.Key TakeawaysGST Return is mandatory for all GST-registered businesses, whether or not nil to report.Regular taxpayers file GSTR-1, GSTR-3B monthly or quarterly, plus annual returns (GSTR-9/9C).GST Return due dates vary depending on the taxpayer's turnover and the scheme.Non-filing attracts late fees & 18% per annum interest.What is GST Return?A GST Return is a statement submitted by a registered taxpayer showing details of income (sales), expenses (purchases), tax collected on sales (output GST) and tax paid on purchases (input GST credit).This helps authorities calculate the taxpayer’s net GST liability.To file GST returns or for GST filings, check out the Clear GST software, which allows the import of data from various ERP systems, such as Tally, Busy, and custom Excel, to name a few. There is also the option to use the desktop app for Tally users to upload data and file returns directly.Who Should File GST Returns?Regular taxpayers (turnover above ₹5 crore) - monthly returns + annual return.Small taxpayers (turnover up to ₹5 crore) - option to file quarterly via QRMP scheme + annual return.Composition dealers - quarterly CMP-08 + annual GSTR-4.E-commerce operators, non-resident taxpayers, ISD (input service distributors), TDS/TCS deductors - as per specific returns.GST Return Types & Due DatesReturn TypeApplicabilityFrequencyGeneral Due Date (FY 2026-27 & FY 2027-28)GSTR-1Details of outward suppliesMonthly / Quarterly (QRMP)Monthly: 11th of next month / Quarterly: 13th of the month following the quarterGSTR-3BSummary of outward supplies & ITC, tax paymentMonthly / Quarterly (QRMP)Monthly: 20th of next month / Quarterly: 22nd or 24th of month following quarter (Category X or Y states respectively)CMP-08Composition scheme taxpayersQuarterly18th of the month succeeding the quarterGSTR-4Composition scheme annual returnAnnually30th June following the end of the financial yearGSTR-5 / GSTR-5ANon-resident taxpayers and OIDAR service providersMonthly13th (GSTR-5) / 20th (GSTR-5A) of the next monthGSTR-6Input Service Distributor (ISD)Monthly13th of next monthGSTR-7Tax deducted at source (TDS)Monthly10th of next monthGSTR-8Tax collected at source (TCS) by e-commerce operatorsMonthly10th of next monthGSTR-9Annual return for regular taxpayersAnnually31st December following the end of the financial yearGSTR-9CAnnual reconciliation and audit for turnover Above ₹5 croreAnnually31st December following the end of the financial yearGSTR-10Final return upon cancellation/surrender of GST registrationOnce (one-time)Within 3 months from the date of cancellation or date of cancellation order, whichever is later GSTR-11Inward supplies for UIN holders (diplomatic/UN bodies etc.) claiming refundMonthly28th of the month following the tax period ITC-04Details of goods sent to/received from job workersHalf-yearly (Turnover > ₹5 crore) 25th October (for Apr–Sep)25th April (for Oct–Mar)Annually (Turnover ≤ ₹5 crore)25th April following the financial year ‘X’ category States/UT – Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.‘Y’ category States/UT- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.Upcoming GST Returns Due Dates FY 2026-27For easy access to upcoming GST due dates, here is the GST calendar for all returns:GSTR-1 (Details of Outward Supplies)Filing TypePeriodDue Date (FY 25-26)Quarterly (QRMP)Apr-Jun 202613th July 2026Jul-Sep 202613th Oct 2026Oct-Dec 202613th Jan 2027Jan-Mar 202713th Apr 2027Monthly (Turnover Above ₹5 Cr)Apr 202613th May 2026May 202613th Jun 2026Jun 202613th Jul 2026Jul 202611th Aug 2026Aug 202611th Sep 2026Sep 202611th Oct 2026Oct 202611th Nov 2026Nov 202611th Dec 2026Dec 202611th Jan 2027Jan 202711th Feb 2027Feb 202711th Mar 2027Mar 202711th Apr 2027GSTR-3B (Summary Return & Tax Payment)Filing TypePeriodDue Date (FY 26-27)Quarterly (QRMP)Apr-Jun 202622nd (Category X) / 24th (Category Y) Jul 2026Jul-Sep 202622nd (Category X) / 24th (Category Y) Oct 2026Oct-Dec 202622nd (Category X) / 24th (Category Y) Jan 2027Jan-Mar 202722nd (Category X) / 24th (Category Y) Apr 2027Monthly (Turnover above ₹5 Cr)Apr 202620th May 2026May 202620th Jun 2026Jun 202620th Jul 2026Jul 202620th Aug 2026Aug 202620th Sep 2026Sep 202620th Oct 2026Oct 202620th Nov 2026Nov 202620th Dec 2026Dec 202620th Jan 2027Jan 202720th Feb 2027Feb 202720th Mar 2027Mar 202720th Apr 2027CMP-08 (Quarterly Statement for Composition Dealers)QuarterDue Date (FY 26-27)Apr-Jun 202618th Jul 2026Jul-Sep 202618th Oct 2026Oct-Dec 202618th Jan 2027Jan-Mar 202718th Apr 2027GSTR-4 (Annual Return for Composition Taxpayers)Financial YearDue DateFY 2025-2630th June 2026GSTR-5 (Non-Resident Taxable Persons)MonthDue DateApr 202613th May 2026May 202613th June 2026June 202613th Jul 2026Jul 202613th Aug 2026Aug 202613th Sep 2026Sep 202613th Oct 2026Oct 202613th Nov 2026Nov 202613th Dec 2026Dec 202613th Jan 2027Jan 202713th Feb 2027Feb 202713th Mar 2027 Mar 202713th Apr 2027GSTR-5A (OIDAR Service Providers)MonthDue DateApr 202620th May 2026May 202620th June 2026June 202620th Jul 2026Jul 202620th Aug 2026Aug 202620th Sep 2026Sep 202620th Oct 2026Oct 202620th Nov 2026Nov 202620th Dec 2026Dec 202620th Jan 2027Jan 202720th Feb 2027Feb 202720th Mar 2027Mar 2027Apr 20th 2027GSTR-6 (Input Service Distributor)MonthDue DateApr 202613th May 2026May 202613th Jun 2026Jun 202613th Jul 2026Jul 202613th Aug 2026Aug 202613th Sep 2026Sep 202613th Oct 2026Oct 202613th Nov 2026Nov 202613th Dec 2026Dec 202613th Jan 2027Jan 202713th Feb 2027Feb 202713th Mar 2027Mar 202713th Apr 2027GSTR-7 (TDS Deductors)MonthDue DateApr 202610th May 2026May 202610th Jun 2026Jun 202610th Jul 2026Jul 202610th Aug 2026Aug 202610th Sep 2026Sep 202610th Oct 2026Oct 202610th Nov 2026Nov 202610th Dec 2026Dec 202610th Jan 2027Jan 202710th Feb 2027Feb 202710th Mar 2027Mar 202710th Apr 2027GSTR-8 (E-commerce Operators)MonthDue DateApr 202610th May 2026May 202610th Jun 2026Jun 202610th Jul 2026Jul 202610th Aug 2026Aug 202610th Sep 2026Sep 202610th Oct 2026Oct 202610th Nov 2026Nov 202610th Dec 2026Dec 202610th Jan 2027Jan 202710th Feb 2027Feb 202710th Mar 2027Mar 202710th Apr 2027GSTR-9 (Annual Return by Regular Taxpayers)Financial YearDue DateFY 2025-2631st Dec 2026GSTR-9C (Annual Reconciliation for Taxpayers with Turnover above ₹5 Cr)Financial YearDue DateFY 2025-2631st Dec 2026ITC-04 (Goods Sent to Job Workers)Turnover CategoryPeriodDue DateAbove ₹5 croreApr-Sep 2026 (Half-yearly)25th Oct 2026Above ₹5 croreOct-Mar 2027 (Half-yearly)25th Apr 2027Up to ₹5 croreAnnual25th Apr 2027Note: Category X and Category Y states' respective due dates for quarterly returns GSTR-3B and GSTR-1 must be verified for their exact dates (e.g., 22nd / 24th of the month following the quarter) as per government notifications.This calendar is based on the latest notifications as of August 2025 and is subject to change by CBIC.How to File GST Returns Online?Step 1: Log in to the GST portal with your GSTIN & credentials.Step 2: Go to “Return Dashboard” under the Services tab.Step 3: Select the period (month/quarter/year) to file the return.Step 4: Select the applicable return form (GSTR-1, GSTR-3B, etc.).Step 5: Enter details of outward supplies, inward supplies (purchases), ITC, and taxes payable.Step 6: Upload invoices/data manually or via JSON upload (from accounting software).Step 7: Verify details and generate a summary before submission.Step 8: Pay taxes, if any, using net banking/NEFT/RTGS through challan (PMT-06).Step 9: Submit and file the return using DSC/EVC.Step 10: Download the acknowledgement for records.Penalties & Late Fees for Non-FilingInterest: 18% p.a. on outstanding tax until paid.Late Fees:Return TypeLate Fee Per Day (CGST)Late Fee Per Day (SGST)Total Late Fee Per DayMaximum CapGSTR-1₹25₹25₹50₹10,000GSTR-3B₹25₹25₹50₹10,000GSTR-9 (Annual)₹100₹100₹2000.25% of turnoverFor taxpayers with no tax liability (NIL returns), a reduced late fee of ₹10 per day per Act is applicable, capped at ₹250.Occasional government amnesty schemes may reduce or waive late fees for past periods; however, they must be checked for validity..

The tax official may have cancelled a taxpayer’s GST registration by initiating suo moto proceedings. The aggrieved taxpayer can apply for revocation or restoration of such GST registration cancelled by visiting the GST portal.Key Takeaways You can request to undo a suo moto cancellation by filing Form GST REG-21 directly through the "Registration" services on the GST portal.While you generally have 90 days to apply, this can be extended up to 270 days with official approval from a Commissioner or Joint/Additional Commissioner.You must file all outstanding tax returns and pay any associated interest, penalties, or late fees before the portal will allow you to submit a revocation request.If an officer questions your application via Form REG-23, you have seven working days to submit a detailed defence using Form REG-24.Successful applications result in an official restoration order via Form REG-22, whereas a failure to meet compliance standards leads to a final rejection through Form REG-05.Form GST REG-21: Application for reversal of cancellation of GST registrationA taxpayer whose registration is cancelled by the proper officer can apply for reversal of such cancellation of GST registration by applying Form GST REG-21. This application should be filed within 30 days of receiving the notice for the cancellation of GST registration.In case the proper officer has cancelled the registration because of the non-filing of returns. The reversal application in GST REG-21 can be filed only after pending returns are filed along with interest and penalty.Follow the steps below to file GST REG-21:Step 1: Log in to the GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation.’Step 2: Enter the required information and reasons for the reversal of the cancellation of GST registration. Also, supporting documents can be attached.