GST Rules, Limits & Compliance FAQs (2025-26)
Aam vyapari ki bhasha me samjhein GST ke kanoon, threshold limits, ITC rules aur tax notices se bachne ke tips.
Q1.GST Registration lena kab mandatory hota hai?
Goods (Samaan) bechne wale vyapariyon ke liye agar saal ka turnover ₹40 Lakh (Special category states me ₹20 Lakh) se zyada ho to GST lena mandatory hai. Service providers ke liye ye threshold limit ₹20 Lakh (Special states me ₹10 Lakh) hai. Interstate (ek state se dusre state) sale karne par limit nahi hoti, pehle rupee se registration mandatory hai.
Q2.Composition Scheme kya hai aur kisko milti hai?
₹1.5 Crore tak turnover wale small manufacturers aur traders Composition Scheme opt kar sakte hain. Isme monthly lamba calculation nahi karna padta, balki flat 1% (Traders) ya 5% (Restaurants) tax quarterly jama karna hota hai. Halan-ki, composition dealer apne customer se GST collect nahi kar sakta aur na hi Input Tax Credit (ITC) le sakta.
Q3.E-Invoicing kis vyapari ke liye zaroori hai?
Agar kisi bhi pichhle financial year me aapka aggregate turnover ₹5 Crore se zyada raha hai, to aapko B2B transactions ke liye Invoice Registration Portal (IRP) se IRN (Invoice Reference Number) aur signed QR code generate karna kanoonan compulsory hai.
Q4.Input Tax Credit (ITC) lene ki shartein kya hain?
ITC tabhi claim kiya ja sakta hai jab: (1) Aapke paas supplier ka valid Tax Invoice ho, (2) Maal physical receive ho chuka ho, (3) Supplier ne apna GSTR-1 file kiya ho aur invoice aapke GSTR-2B me dikh raha ho, aur (4) Invoice date se 180 dino ke andar supplier ko payment clear ho chuki ho.
Q5.E-Way Bill kab banana padta hai?
Jab kisi ek vehicle me bheje ja rahe samaan ki consignment value ₹50,000 se zyada hoti hai, to transit movement ke liye E-Way Bill banana mandatory hota hai (Kuch states me intrastate limit ₹1 Lakh tak bhi hai jaise Delhi aur Maharashtra me specific goods ke liye).
Q6.Kya GSTApply se GSTR-1 aur GSTR-3B file ho jata hai?
Haan! GSTApply har mahine aapke saare bills aur credit notes ko compile karke 1-click me government portal compliant GSTR-1 JSON file generate kar deta hai. Bas use GST portal par upload karein aur submit karein.
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