The excel based GSTR-9C offline utility is designed to help the taxpayer to prepare the GSTR-9C return offline. The utility can be downloaded from this link.Download
- What is Form GSTR-9C?
Form GSTR-9C is a reconciliation statement, duly verified and signed by Chartered Accountant/ Cost Accountant, and required to be furnished along with filing of annual return in Form GSTR-9 by the taxpayer whose turnover is above Rs.2 Crores during a financial year.
- Who needs to file Form GSTR-9C?
Every taxpayer is supposed to file GSTR-9C and required to get his accounts audited by Chartered/Cost Accountant when turnover during a financial year exceeds the prescribed limit, along with filing of his/her annual return in Form GSTR-9.
This requirement is not applicable to Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.
- Who needs to get his accounts audited by Chartered/Cost Accountant?
Normal taxpayer (including SEZ unit and developer) with aggregate turnover exceeding 2 crore rupees during the financial year is required to get its accounts audited.
- What details are to be filed in Form GSTR-9C?
Form GSTR-9C is a reconciliation statement reconciling the turnover declared in audited Annual Financial Statement with Turnover declared in the furnished Annual Return (GSTR9).
- Will I be allowed to file Form GSTR-9C if I have not filed my annual return?
No, Form GSTR-9C can be filed only after filing the annual return in Form GSTR-9.
- What are the pre-conditions for filing Form GSTR 9C?
- User should be registered and should have a valid GSTIN.
- User should have valid login credentials (i.e., User ID and password)
- User has filed GSTR-9 for the relevant financial year.
- The aggregate turnover of such registered person during the financial year exceeds two crore rupeesHe should have got his accounts audited as specified.
- By when do I need to file Form GSTR 9C?
The due date for filing Form GSTR-9C for a particular financial year is 31st December of subsequent financial year or as notified by Government.
- When does the system enable filing of Form GSTR 9C?
GSTR-9C tile shall be enabled only after successful filing of GSTR-9 for the financial year.
Form GSTR-9C shall be made available to all taxpayers to whom GSTR-9 is applicable for the financial year. System shall not validate whether the turnover of taxpayer exceeds 2 crore rupees or not.
- How do I fill details in Form GSTR 9C?
The taxpayer, or the auditor can download GSTR-9C offline tool (.zip file) from GST Portal and unzip the downloaded file to open excel based offline tool. Fill details in the downloaded offline sheet and validate sheet.
- From where can I download and use the GSTR-9C Offline Utility in my system?
Downloaded from this link.Download
- Do I need to login to GST Portal to upload the generated JSON file using GSTR9C Offline Utility?
Yes. Taxpayer must login in to the GST Portal to upload the generated JSON file using GSTR9C Offline Utility.
Log in to GST portal 4 Annual return 4 Select Financial year and click on Search 4 Click on `Prepare Offline’ option in GSTR-9C tile 4 Go to `upload’ tab.
- What are the basic system requirements/configurations required to use GSTR-9C Offline Tool?
The offline functions work best on Windows 7 and above and MSEXCEL 2007 and above.
- Is Offline utility mobile compatible?
As of now GSTR-9C Offline utility cannot be used on mobile. It can only be used on desktop/laptops.
- Will there be any system computed fields and data auto-populated in Form GSTR 9C?
Taxpayer can download the `System generated summary based on GSTR-9′ in PDF file from the portal by clicking on `Download GSTR-9C tables derived from GSTR-9(PDF)’ button. Downloaded PDF can be handed over/passed on to auditor. Auditor can use the same to fill the GSTR-9 related fields in GSTR-9C.
`System generated summary based on GSTR-9′ filed shall have the following fields:
- Turnover as declared in Annual return (GSTR-9)
- Taxable turnover as per liability declared in Annual Return (GSTR-9)
- Total amount of Tax paid as declared in Annual Return (GSTR- 9)
- ITC claimed in Annual Return (GSTR-9)
- ITC claimed in Annual Return (GSTR-9)
- How would Form GSTR 9C be verified and signed by Chartered Accountant/ Cost Accountant?
Chartered Accountant/Cost Accountant shall use the offline tool to fill up the required details and the Certificate. He would generate a JSON file after validation and upload the file. After generating JSON the Auditor shall affix his digital signature.
- Who would upload the Form GSTR 9C?
Chartered Accountant/ Cost Accountant after verification and signing shall pass on the signed JSON file to taxpayer for upload of Form GSTR 9C. It is to be uploaded on GST portal by the taxpayer, after verification, along with a copy of the following documents: Balance Sheet, Income and Expenditure Account/ Profit and Loss Account and any other document.
- Can I download draft Form GSTR 9C before filing?
Yes. Draft GSTR-9C in PDF format can be downloaded after the upload of JSON file.
- What is the format to be used for upload of Form GSTR 9C?
Upload format allowed for GSTR-9C is JSON only and upload format allowed for Balance Sheet, Profit and Loss Account/ Income and Expenditure Account and any other document is PDF only.
- Is there any limit on the size of documents required to be uploaded?
Limit of upload for following documents under each section shall be 2 files and each file size should not exceed 5 MB:
- Balance Sheet
- Profit and Loss Account/Income and Expenditure Account
- Other document 1, if any
- Other document 2, if any
- Can I Make any changes in the JSON file uploaded by the Auditor?
No, you cannot make any changes in the JSON file uploaded by the Auditor. System shall validate that no changes have been made by taxpayer in JSON signed by auditor.
- What can I do if Auditor has made recommendation on additional liability to be discharged by taxpayer?
You are given an option to navigate to GST DRC 03 for making payment towards additional liability. After making payment through GST DRC 03, you will be navigated back to Form GSTR 9C.
- What can I do in case of anrror show Form GSTR 9C with necessary documents?
Download the JSON error file and handover it to auditor. Auditor has to open it in offline tool by clicking on “Open downloaded error JSON file”. He would correct errors as per details mentioned in “GST Validation errors” and sign it again after generating JSON.
On upload of signed JSON; system shall validate that no changes have been made in signed JSON by taxpayer.
- Can I track the status of Form GSTR 9C?
Taxpayer can track the status of form GSTR-9C through ‘Track return status’ option in Services menu. Once return is filed successfully, then you can check the details in ‘View e-filed returns’ option under Services menu.
- Can I save and download the filed Form GSTR 9C?
Yes, you can save/ download the filed form for future reference. ARN and date of ARN will also be shown on summary downloaded after filing the form.
- Can I revise Form GSTR 9C or make any changes in it?
Form GSTR-9C once filed cannot be revised. However, changes can be made till filing even post payment through GST DRC-03.
- I am uploading GSTR-9C JSON File again, after making changes. What will happen to details of the previous upload? _
If some details exist from previous upload, it will be updated with latest uploaded details. All new entries will be added as new entries.
- Do I need to click on ‘save’ button in ‘upload relevant documents page’ after every upload?
Yes. You need to click on ‘Save’ button after the status is ‘Processed’. Save button shall be enabled only after successful upload of mandatory documents (Balance sheet and Profit & loss statement/Income & expenditure statement)
- What will happen if I click on ‘proceed to file’ without clicking on ‘save’ button.
Error message shall be displayed if you click on ‘proceed to file’ without clicking on ‘Save’ button.
- When proceed to file button shall be enabled
“Proceed to file’ button shall be enabled only after successful upload of
- Signed JSON file
- Balance sheet in PDF/JPEG format
- Profit & Loss statement/ Income & Expenditure statement in PDF/JPEG format and save
- When ‘File GSTR-9C’button will be enabled?
`File GSTR-9C’ button will be enabled only after Proceed to file and select the declaration/verification check box.
- Can I add/delete the uploaded PDF/JPEG file after clicking on ‘Proceed to file’ or ‘File GSTR-9C’button?
Yes. You can add/delete PDF/JPEG file till successful filing of GSTR-9C. If you have deleted/added any documents, then you have to click on save and proceed file again.
- Can I download the reconciliation statement in excel format before/after filing of GSTR-9C?
Yes. You can download the reconciliation statement details in excel format.
- Can I download the uploaded PDF/JPEG (Balance sheet, profit & loss statement etc.) and JSON file after successful filing?
Yes. You can download the GSTR-9C JSON/PDF/Excel files by clicking on ‘Download GSTR9C’ button in GSTR-9C tile on the and PDF/JPEG uploaded by taxpayer can be downloaded by clicking on ‘View GSTR-9C’ button in GSTR-9C tile.
Category: GST Returns
- Due Date of Form GSTR-9A| How to File GSTR 9A
- Form GSTR-9A | GSTR-9A Online Return Filing Process | GSTR 9A format
- Form GSTR 2A : Return Filing Process & Format With Example
- GSTR-9 Format | GSTR-9 Annual Return Filling Process | GSTR-9 Form
- Filing Procedure for Returns under GST(25 key points)
- How to create and file details in Form GSTR-10
- FAQ’s on Form GSTR-9 – Annual Return
- GSTR 3B- Download Excel Format and Offline Utility | How to File Return
- Guide on Filling Form TRAN 3 under GST for Manufacturer
- GSTR 1 Due Date Extended to 10th October
- Date Again Extend for GSTR 3B filling till 25th August
- File GSTR2A Purchase GST Return Online Using Portal
- Filling GSTR1 Sales Return Online through GST Portal
- How To File GST Return Online GSTR1
- How to File GSTR – 1 Tax Return Form Online
- Types of GST Returns and their Due Dates
Category: GST Software
- ITC-03 Offline Tool
- ITC-04 Offline Tool
- GSTR4 Offline Tool Version V3.1
- GSTR7 Offline Utility v5
- GSTR8 Offline Utility
- GSTR10 Offline Utility
- ITC-01 Offline Utility Tool
- GSTR7 Offline Utility
- GSTR4 Free Offline Utility Tool Version
- Download Updated Free GST Utility Software To File GSTR 1 & 2 Return
Category: GST Procedures
- Amendment of Non-Core Fields Under GST
- GST Login – login first time to the GST Portal – www.gst.gov.in
- Registration Process under GST
- Accounts and Recorded Rules Latest Updated
- Steps to change Mobile number and Email ID under GST portal
- Accounts And Records Under GST
- Explained GST login to the GST Portal Website India(gst.gov.in)
- Retrieve Login username under GST
- How To Get GST Registration
- All India GST Commissionerates and Jurisdiction Code
- RCM Under GST
- Accounts To Be Maintained Under Goods and Services Tax Law
- GST Registration
Category: GST Refund
- FORM GST RFD-10 : Refund Application (By Embassies/ International Organizations)
- Viewing Submitted Letter of Undertakings
- Filing of Letter of Undertaking for Export of Goods or Services (FORM GST RFD-11)
- Refund of Excess Balance in Electronic Cash Ledger
- Refund on Account of Export of Goods (With Payment of Tax)
- Track Refund Status for IGST paid on account of Export of Goods
- How To Track Return Status
- Procedure for GST Refund Claim on Export of Goods – Table 6A
- Procedure for GST Refund Claim on Export of Goods – Table 6A
- Process for GST Refund and Refund Rules Under GST
Category: GST Payment
- Payment in Instalments and Deferred Payment (FORM GST DRC – 20)
- Filing Ledger Related Grievances (FORM GST PMT-04)
- Tax Payment Under GST law(key points explained)
- Filling of Intimation of payment under GST
- Filling of Payment Related Grievances under GST (PMT 07)
- How To Create GST Challan and make Online Payment on GST.GOV.IN
Category: GST Utility
- How to register/Update DSC on GST portal using signer Utility
- Solution for GST DSC Error/Issues while Registering DSC
- How to Troubleshoot GSTN Invoice Upload Offline Tool Utility
- How to use GST Utility Software For Invoice Uploading
- FAQs on Invoice Upload/Download Offline Tool
Category: Composition Scheme
- COMPOSITION RULES UNDER GST(Explained in 5 points)
- How to Register for composition Scheme under GST
- Exclusive: Everything On Composition Scheme with Example
- Moving to GST: Composition Dealer Switching to Regular Dealer
- Composition Scheme – Benefits and Limitation
- Composition Levy – Does it Really Make Sense?
Category: GST Assessment
- Reply to Form GST DRC-22, against proceedings of Recovery of Taxes
- Payment on Voluntary Basis (FORM GST DRC-03)
- Filing Application for Compounding of Offence (Form GST CPD-01)
- Viewing Prosecution Notice Issued by Tax Officials
- Procedure for Grievances related to ledgers on the GST Portal
- Advance Ruling Under GST
- Assessment And Audit Under GST(5key points)
- Basics of Appeals and Revision Process in form GST
- Advance Ruling Rule under GST
Category: GST E-way
- Importing Invoice-details Declared in e-Way Bill System into Form GSTR-1
- Electronic Way Bill Under GST-Rules and Compliance
- What Is Eway Bill
Category: GST Input Tax Credit
- FAQs on Receiving Intimation of ITC Blocked by Tax Official
- FAQ on Form ITC-03 under gst
- Input Tax Credit Rules Under GST
- GST Tax Rates, RCM, ITC Eligibility of P&L and Trading Account
- Scenarios where you cannot Avail Input Tax Credit
- ISD: How to Distribute Input Tax Credit
Category: GST Invoice
Category: GST Act
- Section 1 of GST – Short title, extent and commencement
- Section 3 of GST – Officers under GST Act-key points
- Section 5 of GST – Powers of officers under GST
- Section 6 of GST – Authorisation of officers of State tax or Union territory tax
- Section 4 of GST Act– Appointment of officers
- Section 13 of GST Act 2017 – Time of supply of services
- Section 21 of GST – Manner of recovery of credit distributed in excess
- Section 14 of GST – Change in rate of tax in respect of supply of goods or services
- Section 7 of GST – Scope of supply under GST Regime
- Section 15 of GST – Value of Taxable Supply under GST Regime
- Section 8 of GST – Tax liability on composite and mixed supplies
- Section 16 of GST – Eligibility and conditions for taking input tax credit
- Section 9 of GST – Levy and collection
- Section 17 of GST – Apportionment of credit and blocked credits
- Section 10 of GST – Composition levy
- Section 18 of GST – Availability of credit in special circumstances
- Section 11 of GST – Power to grant exemption from Tax
- Section 19 of GST – Taking input tax credit in respect of inputs and capital goods sent for job work
- Section 12 of GST – Time of supply of goods under GST
- Section 29 of GST – Cancellation of registration
- Section 22 of GST – Persons liable for registration
- Section 30 of GST – Revocation of cancellation of registration
- Section 23 of GST – Persons not liable for registration
- Section 31 of GST – Tax invoice
- Section 24 of GST – Compulsory registration in certain cases
- Section 32 of GST – Prohibition of unauthorised collection of tax
- Section 25 of GST – Procedure for registration
- Section 33 of GST – Amount of tax to be indicated in tax invoice and other documents
- Section 26 of GST – Deemed registration
- Section 27 of GST – Special provisions relating to casual taxable person and non-resident taxable person
- Section 35 of GST – Accounts and other records
- Section 28 of GST – Amendment of registration
- Section 37 of GST – Furnishing details of outward supplies
- Section 45 of GST – Final return under GST Act 2017
- Section 38 of GST – Furnishing details of inward supplies
- Section 39 of GST – Furnishing of returns
- Section 40 of GST – First return under GST Act 2017
- Section 41 of GST – Claim of input tax credit and provisional acceptance thereof
- Section 42 of GST – Matching, reversal and reclaim of input tax credit
- Section 43 of GST – Matching, reversal and reclaim of reduction in output tax liability
- Section 36 of GST – Period of retention of accounts
- Section 44 of GST – Annual return under GST Act 2017
- Section 46 of GST – Notice to return defaulters
- Section 47 of GST – Levy of late fee
- Section 48 of GST – Goods and services tax practitioners
- Section 49 of GST – Payment of tax, interest, penalty and other amounts
- Section 50 of GST – Interest on delayed payment of tax
- Section 53 of GST – Transfer of input tax credit
- Section 61 of GST – Scrutiny of returns as per GST Act
- Section 54 of GST – Refund of tax
- Section 62 of GST – Assessment of non-filers of returns
- Section 55 of GST – Refund in certain cases
- Section 56 of GST – Interest on delayed refunds
- Section 57 of GST – Consumer Welfare Fund
- Section 58 of GST – Utilisation of Fund
- Section 51 of GST – Tax deduction at source
- Section 59 of GST – Self – assessment as per GST Act
- Section 52 of GST – Collection of tax at source
- Section 60 of GST – Provisional assessment
- Section 63 of GST – Assessment of unregistered persons
- Section 64 of GST – Summary assessment in certain special cases
- Section 65 of GST – Audit by tax authorities
- Section 66 of GST – Special audit as per GST Act
- Section 68 of GST – Inspection of goods in movement
- Section 70 of GST – Power to summon persons to give evidence and produce documents
- Section 71 of GST – Access to business premises
- Section 74 of GST – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts
- Section 75 of GST – General provisions relating to determination of tax
- Section 76 of GST – Tax collected but not paid to Government
- Section 78 of GST – Initiation of recovery proceedings
- Section 77 of GST – Tax wrongfully collected and paid to Central Government or State Government
- Section 72 of GST – Officers to assist proper officers
- Section 73 of GST – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilfulmisstatement or suppression of facts
- Section 34 of GST – Credit and debit notes
- Section 69 of GST – Power to arrest as per GST Act
- Section 174 of GST – Repeal and Saving
- Section 174 of GST – Repeal and Saving
- Section 172 of GST – Removal of difficulties
- Section 171 of GST – Anti-profiteering measure
- Section 170 of GST – Rounding off of tax, etc
- Section 169 of GST – Service of notice in certain circumstances
- Section 168 of GST – Power to issue instructions or directions
- Section 167 of GST – Delegation of powers
- Section 166 of GST – Laying of rules, regulations and notifications
- Section 164 of GST – Power of Government to make rules
- Section 161 of GST – Rectification of errors apparent on the face of record
- Section 160 of GST – Assessment proceedings, etc., not to be invalid on certain grounds
- Section 159 of GST – Publication of information in respect of persons in certain cases
- Section 158 of GST – Disclosure of information by a public servant
- Section 157 of GST – Protection of action taken under this Act
- Section 154 of GST – Power to take samples
- Section 153 of GST – Taking assistance from an expert
- Section 152 of GST – Bar on disclosure of information
- Section 151 of GST – Power to collect statistics
- Section 150 of GST – Obligation to furnish information return
- Section 149 of GST – Goods and services tax compliance rating
- Section 148 of GST – Special procedure for certain processes
- Section 147 of GST – Deemed exports under GST Act
- Section 146 of GST – Common Portal under GST Act
- Section 145 of GST – Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
- Section 144 of GST – Presumption as to documents in certain cases
- Section 143 of GST – Job work procedure under GST Act
- Section 142 of GST – Miscellaneous transitional provisions
- Section 141 of GST – Transitional provisions relating to job work
- Section 140 of GST – Transitional arrangements for input tax credit
- Section 139 of GST – Migration of existing taxpayers
- Section 138 of GST – Compounding of offences
- Section 137 of GST – Offences by companies under GST Act
- Section 136 of GST – Relevancy of statements under certain circumstances
- Section 135 of GST – Presumption of culpable mental state
- Section 134 of GST – Cognizance of offences
- Section 133 of GST – Liability of officers and certain other persons
- Section 132 of GST – Punishment for certain offences
- Section 131 of GST – Confiscation or penalty not to interfere with other punishments
- Section 130 of GST – Confiscation of goods or conveyances and levy of penalty
- Section 129 of GST – Detention, seizure and release of goods and conveyances in transit
- Section 128 of GST – Power to waive penalty or fee or both
- Section 127 of GST – Power to impose penalty in certain cases
- Section 126 of GST – General disciplines related to penalty
- Section 125 of GST – General penalty as per GST Act
- Section 124 of GST – Fine for failure to furnish statistics
- Section 123 of GST – Penalty for failure to furnish information return
- Section 122 of GST – Penalty for certain offences
- Section 121 of GST – Non appealable decisions and orders
- Section 120 of GST – Appeal not to be filed in certain cases
- Section 119 of GST – Sums due to be paid notwithstanding appeal, etc
- Section 118 of GST – Appeal to Supreme Court
- Section 117 of GST – Appeal to High Court
- Section 116 of GST – Appearance by authorised representative
- Section 115 of GST – Interest on refund of amount paid for admission of appeal
- Section 114 of GST – Financial and administrative powers of President
- Section 113 of GST – Orders of Appellate Tribunal
- Section 112 of GST – Appeals to Appellate Tribunal
- Section 111 of GST – Procedure before Appellate Tribunal
- Section 110 of GST – President and Members of Appellate Tribunal
- Section 109 – Constitution of Appellate Tribunal and Benches thereof
- Section 108 of GST – Powers of Revisional Authority
- Section 107 of GST – Appeals to Appellate Authority
- Section 106 of GST – Procedure of Authority and Appellate Authority
- Section 105 of GST – Powers of Authority and Appellate Authority
- Section 104 of GST – Advance ruling to be void in certain circumstances
- Section 103 of GST – Applicability of advance ruling
- Section 102 of GST – Rectification of advance ruling
- Section 101 of GST – Orders of Appellate Authority
- Section 100 of GST – Appeal to Appellate Authority.
- Section 99 of GST – Appellate Authority for Advance Ruling
- Section 98 of GST – Procedure on receipt of application
- Section 97 of GST – Application for advance ruling
- Section 96 of GST – Authority for advance ruling
- Section 95 of GST – Definitions as per GST Act
- Section 94 of GST – Liability in other cases
- Section 93 of GST – Special provisions regarding liability to pay tax, interest or penalty in certain cases
- Section 92 of GST – Liability of Court of Wards, etc
- Section 91 of GST – Liability of guardians, trustees, etc
- Section 90 of GST- Liability of partners of firm to pay tax
- Section 89 of GST – Liability of directors of private company
- Section 88 of GST – Liability in case of company in liquidation
- Section 87 of GST – Liability in case of amalgamation or merger of companies
- Section 86 of GST – Liability of agent and principal
- Section 85 of GST – Liability in case of transfer of business
- Section 84 of GST – Continuation and validation of certain recovery proceedings
- Section 83 of GST – Provisional attachment to protect revenue in certain cases
- Section 82 of GST – Tax to be first charge on property
- Section 81 of GST – Transfer of property to be void in certain cases
- Section 80 of GST – Payment of tax and other amount in instalments
- Section 20 of GST – Manner of distribution of credit by Input Service Distributor
Category: GST Rate
- SAC (Services Accounting Codes) List & GST Rates on Services
- GST Rate & HSN Code for Machinery, Lab Chemicals, Drugs & Medicines – Chapter 98
- GST Rate & HSN Code for Paintings, Decoratives & Sculptures – Chapter 97
- GST Rate & HSN Code for Pencil, Lighter & Toiletries – Chapter 96
- GST Rate & HSN Code for Children Toys, Table & Board Games & Sports Goods – Chapter 95
- GST Rate & HSN Code for Furniture, Bedding & Lightings – Chapter 94
- GST Rate & HSN Code for Military Weapons & Firearms – Chapter 93
- GST Rate & HSN Code for Musical Instruments – Chapter 92
- GST Rate & HSN Code for Watches & Clocks – Chapter 91
- GST Rate & HSN Code for Instruments of Medical, Chemical & Astronomy – Chapter 90
- GST Rate & HSN Code for Cruise Ships & Boats – Chapter 89
- GST Rate & HSN Code for Balloons, Parachutes & Airlift Gear – Chapter 88
- GST Rate & HSN Code for Tractors & Motor Vehicles – Chapter 87
- GST Rate & HSN Code for Railway Locomotives & Parts – Chapter 86
- GST Rate & HSN Code for Industrial Machinery – Chapter 84
- GST Rate & HSN Code for Electrical Parts & Electronics – Chapter 85
- GST Rate & HSN Code for Locks & Metal Bindings- Chapter 83
- GST Rate & HSN Code for Hand Tools & Cutlery – Chapter 82
- GST Rate & HSN Code for Tin Rods & Sheets – Chapter 81
- GST Rates for Tin Rods & Sheets – HSN Codes for Chapter 80
- GST Rate & HSN Code for Zinc Rods & Sheets – Chapter 79
- GST Rate & HSN Code for Lead Rods & Sheets – Chapter 78
- GST Rate & HSN Code for Aluminium Rods & Sheets – Chapter 76
- GST Rate & HSN Code for Unwrought Nickel & Mattes – Chapter 75
- GST Rate & HSN Code for Copper Mattes & Alloys – Chapter 74
- GST Rate & HSN Code for Iron Tubes & Sheets – Chapter 73
- GST Rate & HSN Code for Ferro Alloys & Wastes – Chapter 72
- GST Rate & HSN Code for Precious Stones – Chapter 71
- GST Rate & HSN Code for Glasses, Mirrors, Flasks – Chapter 70
- GST Rate & HSN Code for Bricks, Blocks & Ceramics – Chapter 69
- GST Rate & HSN Code for Monumental & Building Stones – Chapter 68
- GST Rate & HSN Code for Artificial flowers, Wigs & False Beards – Chapter 67
- GST Rate & HSN Code for Umbrellas & Accessories – Chapter 66
- GST Rate & HSN Code for Hats & Accessories – Chapter 65
- GST Rate & HSN Code for Shoes & Footwear Products – Chapter 64
- GST Rate & HSN Code for Blankets & Bedsheets – Chapter 63
- GST Rate & HSN Code for Men & Women Jackets, Coats & Garments – Chapter 62
- GST Rate & HSN Code for Men & Women Clothing – Chapter 61
- GST Rate & HSN Code for Pile,Wrap Knit,Tarry & Croched fabrics – Chapter 60
- GST Rate & HSN Code for Rubberised textile fabrics, Convayer belts – Chapter 59
- GST Rate & HSN Code for Labels, Bades, Woven pile & Chennile, Terry towelings – Chapter 58
- GST Rate & HSN Code for Carpets & Floor coverings textile Handlooms – Chapter 57
- GST Rate & HSN Code for Towels, Napkins, ropes & Netting materials – Chapter 56
- GST Rate & HSN Code for Synthetic felament tows & Polyster staple fiber – Chapter 55
- GST Rate & HSN Code for Synthetic felaments, Woven fabrics & Rayons – Chapter 54
- GST Rate & HSN Code for Flex raw, Vegetable materials & Paper yarn – Chapter 53
- GST Rate & HSN Code for Cotton materials, Synthetics & Woven fabrics – Chapter 52
- GST Rate & HSN Code for Wool materials & Waste, Animal Hairs – Chapter 51
- GST Rate & HSN Code for Silk Worm Coccon, Yarn, Waste & Woven Fabrics – Chapter 50
- GST Rate & HSN Code for Printed Books, Brochures, Newspapers – Chapter 49
- GST Rate & HSN Code for Newsprint, Uncoated paper & paperboard – Chapter 48
- GST Rate & HSN Code for Mechanical & Chemical woodpulp – Chapter 47
- GST Rate & HSN Code for Plaiting Materials, Basketwork – Chapter 46
- GST Rate & HSN Code for Natural Cork, Shuttlecock Cork – Chapter 45
- GST Rate & HSN Code for Fuel wood, Wood Charcoal – Chapter 44
- GST Rate & HSN Code for Raw Fur Skins, Articles of apparel – Chapter 43
- GST Rate & HSN Code for Trunks, Suit-cases, Vanity cases – Chapter 42
- GST Rate & HSN Code for Raw hides & Skins, Leather – Chapter 41
- GST Rate & HSN Code for Rubber, Plates, Belt, Condesnsed Milk – Chapter 40
- GST Rate & HSN Code for Polymers, Polyethylene, Cellulose – Chapter 39
- GST Rate & HSN Code for Insecticides, Artificial Carbon & Graphite – Chapter 38
- GST Rate & HSN Code for Photographic & Cinematographic Films – Chapter 37
- GST Rate & HSN Code for Propellants, Explosives, Fuses, Fireworks – Chapter 36
- GST Rate & HSN Code for Casein, Albumin, Gelatin, Enzymes – Chapter 35
- GST Rate & HSN Code for Soaps, Waxes, Polish products – Chapter 34
- GST Rate & HSN Code for Essential Oils, Beauty Products – Chapter 33
- GST Rate & HSN Code for Tanning & Colouring Products – Chapter 32
- GST Rate & HSN Code for Drugs & Pharmaceuticals – Chapter 30
- GST Rate & HSN Code for Hydrocarbons – Cyclic & Acyclic – Chapter 29
- GST Rate & HSN Code for Gases & Non Metals – Chapter 28
- GST Rate & HSN Code for Fossil Fuels – Coal & Petroleum – Chapter 27
- GST Rate & HSN Code for Mineral Ores & Slags – Chapter 26
- GST Rate & HSN Code for Salts & Sands – Chapter 25
- GST Rate & HSN Code for Tobacco, Stemmed & Stripped – Chapter 24
- GST Rate & HSN Code for Flours, Meals & Pellets – Chapter 23
- GST Rate & HSN Code for Water – Mineral & Aerated – Chapter 22
- GST Rate & HSN Code for Tea & Coffee Extract & Essence – Chapter 21
- GST Rate & HSN Code for Edible Plants – Fruits, Nuts & Juices – Chapter 20
- GST Rate & HSN Code for Pizza, Cake, Bread, Pasta & Waffles – Chapter 19
- GST Rate & HSN Code for Chocolate & Cocoa Products – Chapter 18
- GST Rate & HSN Code for Sugar, Jaggery, Honey & bubble Gums – Chapter 17
- GST Rate & HSN Code for Preserved/Prepared Food Items – Chapter 16
- GST Rate & HSN Code for Fats, Oils & Waxes their Fractions – Chapter 15
- GST Rate & HSN Code for Vegetable Material & Products – Chapter 14
- GST Rate & HSN Code for Gums, Resins, Vegetable SAP & Extracts – Chapter 13
- GST Rate & HSN Code for Oil Seeds, Fruit & Part of Plants – Chapter 12
- GST Rate & HSN Code for Milling Industry Products – Chapter 11
- GST Rate & HSN Code for Edible Grains – Chapter 10
- GST Rate & HSN Code for Tea, Coffee & Spices – Chapter 9
- GST Rate & HSN Code for Fruits & Dry Fruits – Chapter 8
- GST Rate & HSN Code for Vegetables – Chapter 7
- GST Rate & HSN Code for Live Trees & Plants – Chapter 6
- GST Rate & HSN Code for Non Edible Animal Products – Chapter 5
- GST Rate & HSN Code for Eggs, Honey & Milk Products – Chapter 4
- GST Rate & HSN Code for Fish Meat & Fillets – Chapter 3
- GST Rate & HSN Code for Meat & Edible Offal of Animals – Chapter 2
- GST Rate & HSN Code for Live Animals, Bovine & Poultry – Chapter 1
Category: GST TDS
Category: GST Transitional Provision
- Transitional Provisional Rules under GST(5 key points)
- What is Anti-profiteering Rules, 2017 Under GST(18points)
- Invoicing under GST
- ITC claim on Stock and Transition Forms TRAN-1, TRAN-2
- How to pass accounting entries under GST
- Tax Impact on Goods Sold Prior to GST, but Returned after GST
- Transition Provisions for Goods in Transit under GST
Category: GST Updates & News
- Forthcoming changes in E-Way Bill System
- GST on under-construction flats slashed to 5%, affordable housing to 1%