GST, explained without the jargon.
What each return actually is, who files it, and how the numbers are built. Then how Accountieons prepares the same figures straight from your ledger, so filing is a review rather than a rebuild.
GST is not hard. Finding a straight answer is.
Most explanations are either a circular from 2017 or a blog that never says what the return is actually for.
Ask three sources what goes in 3B and you get three answers, none of which match your ledger.
Sales in one spreadsheet, purchases in another, credit notes remembered from memory. The return never quite ties back.
Credit gets claimed on invoices your supplier never uploaded, and the mismatch surfaces months later.
The concepts you actually need
Each guide explains the idea first, then shows where the same figure lives in your books.
GSTR-1 reports your outward supplies. GSTR-3B is the summary return where you declare tax and claim credit. 2A and 2B are auto-drafted from what your suppliers filed. GSTR-9 is the annual consolidation. Who files which, and how often, depends on your registration and current rules.
One tax, split by where the supply lands. Intra-state supply splits into CGST plus SGST; inter-state supply is IGST. Place of supply rules decide which applies — and they differ for goods, services and exports.
HSN classifies goods, SAC classifies services. The code drives the rate and how much detail your return must carry. Set it once on the item and it flows to every invoice and summary.
Credit is generally available only on eligible business purchases that your supplier has actually reported. Matching your purchase register against 2B is what turns claimed credit into safe credit.
E-invoicing sends the invoice for registration and returns an IRN with a signed QR code. An e-way bill covers movement of goods. Whether either applies to you depends on your turnover and the current notified rules.
Under reverse charge the recipient pays the tax instead of the supplier, on notified supplies. GST TDS applies to certain deductors on certain contracts. Both change what your return looks like, so both need recognising at entry.
Read the concept. Then see it in your books.
Understanding the return is half of it. The other half is not building it by hand.
Three things that trip people up
Get these right and most GST problems never start.
Whether you charge CGST plus SGST or IGST is not about where you are — it is about where the supply is treated as made. For goods it usually follows delivery; for services the rules vary by service type, and exports and SEZ supplies have their own treatment. Get this wrong and the tax sits in the wrong head, which is painful to correct later.
You can only safely claim input tax credit where the purchase is eligible, you hold the invoice, and your supplier has reported it. That is why 2B reconciliation matters: it shows what the portal has, so you can chase what is missing before you file rather than after.
E-invoicing registers the invoice itself and returns an IRN with a signed QR code. An e-way bill authorises the movement of goods. They apply for different reasons, at different thresholds, and one does not replace the other. Whether either is mandatory for you depends on the current notified rules.
Filing becomes a review, not a rebuild
When the ledger is right all month, the return is already mostly written.
Where to go from here
Guides are the theory. These are the parts that do the work.
Common GST questions
Due dates depend on your registration type, your filing frequency and the current CBIC and GST Council notifications, and they do change. We deliberately do not print dates here. Check the GST portal for your period and confirm with your CA.
We prepare return-ready summaries from your ledger so the figures are assembled correctly and drill back to source. We are not a government-authorised GSP or IRP, and filing on the portal remains yours or your accountant to complete.
Both are auto-drafted from what your suppliers reported. 2A is dynamic and keeps updating as suppliers file; 2B is a static statement generated for a period. 2B is what most businesses reconcile their credit against.
That depends on your turnover, what you supply and the rules notified at the time. They serve different purposes — e-invoicing registers the invoice, an e-way bill covers movement of goods. Confirm applicability with your CA.
No. These guides are general information to help you understand how GST works and how your books feed it. Thresholds, rates and dates vary by case and change over time, so treat your CA as the authority on your situation.