GST Basics

01 GST registration: who, when and how Turnover limits, compulsory cases and the step-by-step application. 02 Regular vs composition taxpayer Which scheme suits your business, and what each allows. 03 Casual and non-resident taxable persons Temporary registrations for occasional or foreign suppliers. 04 TDS and TCS under GST Tax deducted by government bodies and collected by e-commerce operators. 05 GSTIN structure and state codes What each of the 15 characters in a GSTIN means. 06 Do I need GST registration? A quick decision guide Answer four questions to know whether GST registration is compulsory, optional or not needed for your business. 07 Received a GST notice? What it means and what to do Identify the notice by its form number, know the reply deadline and respond the right way before it becomes a demand. 08 GST registration cancelled or suspended? How to get it back Why registrations get suspended or cancelled, the 90-day revocation window and the exact steps to restore your GSTIN. 09 Time of supply: when GST becomes payable The date that decides which month's return a supply goes into, for goods, services, advances and reverse charge. 10 Case study: should a small shop choose regular GST or composition? A worked example comparing GST cost and profit for a retail shop under the regular scheme and composition.