GST Compliance Guide India — GSTR Filing, ITC, Registration & Notices

What is GST (Goods & Services Tax)?

GST is India’s unified indirect tax system introduced on 1 July 2017. It replaced over 17 central and state taxes with a single, destination-based tax structure. Every business with a turnover above ₹40 lakh (₹20 lakh for services) must register under GST.

GST Registration & Compliance

GST compliance involves monthly/quarterly return filing, ITC reconciliation, e-invoicing, and annual return (GSTR-9). Non-compliance attracts interest, late fees, and notices under Section 73/74.

All GST Guides on ClearTax Advisors

Browse our complete library of GST compliance guides, updated for FY 2025-26:

Key GST Return Due Dates FY 2025-26

ReturnFrequencyDue Date
GSTR-1Monthly11th of next month
GSTR-3BMonthly20th of next month
GSTR-9Annual31 December
GSTR-9CAnnual31 December
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