GST & Compliance
GST rates, returns, e-invoicing, e-way bills and compliance — explained in plain English for Indian shop owners and accountants.
QRMP Scheme in GST: Who It Suits, and Why IFF Does Not Apply to Most Shops
QRMP eligibility, due dates and the two payment methods, plus the part most guides miss: IFF takes B2B invoices only, so a counter shop can skip it.
Priya Sharma15 min readGST on Garments Above ₹2,500: The Per-Piece Rule Shops Keep Getting Wrong
GST on garments above ₹2,500 is 18 per cent, below it 5 per cent. The threshold is per piece and before GST, not on the bill total. Here is how to bill it correctly.
Priya Sharma15 min readGST on Advance Payment: Goods, Services and the Receipt Voucher (2026)
GST on advance payment is not charged on goods but is on services. The rule, the receipt voucher, the sum, and what to do if an order is cancelled.
Priya Sharma16 min readHow to File GSTR-4 and CMP-08: Composition Scheme Returns (2026)
How to file GSTR-4 and CMP-08 step by step, including the Table 6 mistake that creates a false negative liability and blocks your next quarter's payment.
Priya Sharma19 min readGST ASMT-10 Notice Reply: Format, Deadline & Full Process
GST ASMT-10 notice reply explained: file Form ASMT-11 within 30 days, the exact reply format, DRC-03 payment steps and what happens if you ignore it.
Priya Sharma19 min readMSME 45-Day Payment Rule: Section 43B(h) Explained for 2026
MSME 45 day payment rule explained: the 15 vs 45 day test, what gets disallowed, interest under Section 16, and the Section 37(2)(g) change that applies from FY 2026-27.
Priya Sharma17 min readGSTR-9 Annual Return FY 2025-26: Due Date, Limit and Tables
GSTR-9 annual return for FY 2025-26 is due 31 Dec 2026. Who must file above ₹2 crore, the new 6A1 and 8H1 tables, Table 17 HSN summary, late fee and reconciliation.
Priya Sharma20 min readSteel HSN Code 2026: TMT Bar, MS Pipe, Sheet & Scrap Rates
Steel HSN code 2026 with GST rates. TMT bar 7214, MS pipe 7306, sheets 7208, scrap 7204, all at 18%. Plus the scrap RCM and 2% TDS rule most guides miss.
Priya Sharma20 min readElectrical Items HSN Code 2026: Wire, Switch, MCB & LED
Electrical items HSN code list 2026: wire 8544, switch 8536, MCB and DB 8537, fan 8414, all at 18%. LED lighting is the one item at 5%. Full rates.
Priya Sharma18 min readTiles HSN Code 2026: 6907, Vitrified & Sanitaryware
Tiles HSN code is 6907 at 18% GST. Full list 2026: vitrified, glazed, wall, roofing 6905 at 5%, sanitaryware 6910, and why 6908 no longer exists.
Priya Sharma20 min readPlywood HSN Code 2026: 4412, MDF, Board & Timber Rates
description Plywood HSN code is 4412 at 18% GST. Full wood board list 2026: MDF 4411, particle board 4410, doors 4418, and why raw timber jumped to 18%.
Priya Sharma18 min readHardware HSN Code 2026: Screws, Fittings, Locks & Tools
Hardware HSN code list 2026: screws 7318, hinges 8302, locks 8301, tools 8205, all at 18%. Steel buckets dropped to 5%. Full list with GST rates.
Priya Sharma18 min read
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