Extension of Last Date of Filing of GST TRAN-1
Archived Sept 2017 news: CBEC Order No. 03/2017-GST extended the deadline for filing Form GST TRAN-1 to 31 October 2017. Kept for historical reference only.
Out of date
Topic
GST Basics & Rates — archive page 2
The fundamentals — how GST works, rates and rate changes, refunds, and how GST applies to different kinds of business.
Archive — articles from 2017–2021, kept for reference
Impact of GST on Freelancers in India
Older 2017 guide for freelancers on Upwork, Fiverr and similar sites: zero-rated exports, registration, ITC refunds. See our updated freelancer guide.
Archive
What is Foreign Inward Remittance Certificates ( FIRC )?
What a Foreign Inward Remittance Certificate (FIRC) is, why banks issue it, and how it serves as proof of export of services and of foreign payments received.
Archive
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
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
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Out of date
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
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Out of date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
How GST bill will Impact the Import of Commodities
Older June 2017 analysis of how the Model GST Law would treat imports: IGST as an inter-state supply, RCM on imported services, valuation and credit of duty.
Archive