GST Rate Changes 2025 (GST 2.0): What Small Businesses Must Update
GST 2.0 explained: the 5%, 18% and 40% rates from 22 September 2025, what changed for tobacco in 2026, and what to update in invoices, HSN, pricing and stock.
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GST Guides for Small Businesses
Clear answers to the GST questions small business owners ask most, checked against official sources. Older articles from 2017–2021 are kept in the archive with their original date.
Browse by topic
- GST RegistrationEverything about getting (and keeping) a GSTIN: who needs to register, documents, common rejection reasons, the composition scheme, e-commerce sellers and cancelling a registration.
- GST Returns & FilingWhich returns you file, when they're due, how QRMP works, filing nil returns, avoiding late fees and interest, and the annual return.
- Input Tax CreditHow to claim the GST you paid on purchases — matching with GSTR-2B, what you can't claim, when you must reverse credit, and reverse charge.
- Invoicing & E-way BillsGetting the paperwork right: invoice contents and numbering, e-invoicing, e-way bills and place of supply.
- Notices & PenaltiesWhat GST notices mean, how long you have to reply, and how to respond without making things worse.
- GST Basics & RatesThe fundamentals — how GST works, rates and rate changes, refunds, and how GST applies to different kinds of business.
- Income Tax & TDSIncome tax topics for business owners and professionals — ITR forms, presumptive taxation and TDS.
- Company & Business ComplianceCompany and LLP compliance, director KYC, foreign investment and bookkeeping.
Latest guides
How to Cancel GST Registration (and Revoke a Cancellation)
How to cancel GST registration with REG-16, what happens when an officer cancels it (REG-17, REG-19), and how to apply for revocation in REG-21 within 90 days.
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GST Composition Scheme: Eligibility, Limits, CMP-08 and GSTR-4
GST composition scheme explained: ₹1.5 crore and ₹50 lakh limits, 1%, 5% and 6% rates, opting in with CMP-02, filing CMP-08 and GSTR-4, plus pros and cons.
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GST for E-commerce Sellers: Amazon, Flipkart, Meesho and Your Own Site
GST for Amazon, Flipkart and Meesho sellers: when you need registration, the enrolment option for small sellers, 0.5% TCS by marketplaces and returns.
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GST for Freelancers: Foreign Clients, Export of Services and LUT
Do freelancers with foreign clients need GST? Learn the ₹20 lakh limit, when work counts as export of services, how LUT avoids paying IGST, and what to file.
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GST Registration Rejected or Queried? Reasons and How to Fix It
Why GST registration applications get a REG-03 query or REG-05 rejection, how to reply in REG-04 within 7 working days, and how to reapply or appeal.
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GST Registration Threshold Limit: Do You Need to Register?
Find out if you need GST registration: the ₹40 lakh and ₹20 lakh turnover limits, special category states, and the cases where registration is compulsory.
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GST Late Fee and Interest: How Much You Pay for Late Returns
GST late fee and interest explained: per-day fees and caps for GSTR-3B, GSTR-1 and GSTR-9, how 18% interest is worked out, examples and how to avoid both.
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GSTR-1 vs GSTR-3B: Differences, Due Dates and How They Link
GSTR-1 vs GSTR-3B explained simply: what each return reports, who files, monthly and quarterly due dates, and how GSTR-1 now locks your GSTR-3B liability.
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GSTR-9 Annual Return Guide: Who Must File, Due Date and GSTR-9C
GSTR-9 annual return made simple: the ₹2 crore exemption, when GSTR-9C applies, the 31 December due date, late fees, and the common mistakes to avoid.
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Nil GST Return Filing by SMS: GSTR-1, GSTR-3B and CMP-08
How to file a nil GSTR-1 or GSTR-3B by SMS to 14409 or online: exact SMS formats, who qualifies as nil, step-by-step process, late fee and common errors.
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QRMP Scheme Explained: Quarterly GST Returns, IFF and PMT-06
QRMP scheme in plain English: who can opt in, how IFF and PMT-06 work, fixed-sum vs self-assessment payment, due dates and the mistakes that cost interest.
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