GST guides
Short, practical answers to the GST questions that come up at the billing counter.
GST rate slabs after September 2025
What changed in the GST rate rationalisation of 22 September 2025: the 5% and 18% slabs, the 40% rate, what happened to 12% and 28%, and what to update in your billing.
GST invoice format and mandatory fields
Every field a GST tax invoice must show under Rule 46, the difference between a tax invoice and a bill of supply, numbering rules, and B2C limits.
CGST vs SGST vs IGST
When to charge CGST + SGST and when to charge IGST, how place of supply decides it, and the order in which input tax credit is used against each tax.
GST composition scheme
Who can opt for the GST composition scheme, the turnover limits and tax rates, what a bill of supply must say, and the CMP-08 and GSTR-4 returns.