Goods Transport Agency (GTA) Under GST
Older 2017 explainer on GST for goods transport agencies: who is a GTA, consignment notes, 5%/12% options, RCM and exemptions. See our updated RCM guide.
Archive
GST Guides for Small Businesses — page 7
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.
Non-Resident Taxable Person Under GST
Older 2017 guide for non-resident taxable persons: mandatory REG-09 registration, 90-day validity, REG-11 extension, ITC limits, GSTR-5 returns and refunds.
Archive
Guide on Filing GST TRAN-1 Online to Carry Forward Input Tax Credit
Archived 2017 walkthrough of Form GST TRAN-1 for carrying forward pre-GST VAT, excise and service tax credit, section by section. The window has long closed.
Out of date
Clarification on Issues Related to Furnishing of Bond/Letter of Undertaking for Exports
Archived 2017 summary of CBEC clarifications on bond/LUT for exports: eligibility, 3-day acceptance, bank guarantee, documents. See our export LUT guide.
Out of date
How To File GSTR-4 on GST Common Portal
Archived 2017 guide to quarterly GSTR-4 for composition dealers, with the old ₹75 lakh limit and rates. GSTR-4 has changed; see our composition guide.
Out of date
GST Impact: How The Rates Of Daily Use Items Have Changed
Archived 2017 CBEC list comparing pre-GST tax with GST rates on daily items like milk, sugar and soap. Many rates have changed; see our 2025 rate changes guide.
Out of date
Timeline For Filing of Tax Returns Under GST | July & August
Archived Aug 2017 news on filing windows for GSTR-1, GSTR-2, GSTR-3 and GSTR-3B for July and August 2017. Historical only; see our GSTR-1 vs GSTR-3B guide.
Out of date
How will GST Impact the Collection of Income Tax
2017 opinion piece on how PAN-linked GSTIN data lets authorities match GST and income tax records, and why mismatched stock figures could lead to notices.
Archive
Return Filing Procedure for July Under GST
Archived 2017 guide to the first GSTR-3B summary return for July and August 2017, table by table, with interim due dates. See our GSTR-1 vs GSTR-3B guide.
Out of date
Returns to be Filed Under GST
Archived July 2017 table of GST return forms GSTR-1 to GSTR-11 and GSTR-3B with original due dates. Many have changed; see our GSTR-1 vs GSTR-3B guide.
Out of date
Nil Rated Services Under Goods and Services Tax
Archived July 2017 list of 87 services described as nil-rated under GST, from charitable and government services to transport. Entries have since changed.
Out of date
GST Not Applicable on Sale of Old Jewellary
Older July 2017 view on why an individual selling old gold jewellery to a registered jeweller is not making a supply, so RCM under Section 9(4) does not apply.
Archive
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