GST for small businesses: registration thresholds, returns, the composition scheme, input tax credit, e-invoicing, and replying to notices and audits.
How to surrender a GST registration in REG-16, what happens when the officer cancels it through REG-17 and REG-19, the 90-day window (extendable by up to 180 days) to apply for revocation in REG-21, and the GSTR-10 final return due within three months.
A Letter of Undertaking in Form RFD-11 lets a registered exporter ship goods or services, or supply an SEZ, without paying IGST. Who can file it, how to file it online, how long it lasts, the conditions you sign up to, and how to get back the credit on inputs.
DRC-01, ASMT-10, GSTR-3A, REG-17, ADT-01 — a plain-English guide to the GST notices small businesses receive, the reply window for each, the switch from section 73 to section 74A for FY 2024-25 onwards, and what happens if you miss a deadline.
GST e-invoicing is mandatory once your aggregate turnover has crossed ₹5 crore in any year since 2017-18. Who it covers, which documents need an IRN, the 30-day reporting limit for ₹10 crore businesses, what a missing e-invoice costs, and the change the GST Council recommended in October 2026.
The composition scheme cuts GST compliance to a quarterly payment and one annual return, at 1%, 5% or 6% of turnover, for businesses up to ₹1.5 crore (₹50 lakh for services). It suits some small businesses and hurts others — here is how to decide.
When a small business must register for GST, what the ₹40 lakh and ₹20 lakh limits actually mean, the compulsory cases, the three-working-day route for small B2B suppliers under Rule 14A, the documents you need and how long approval takes.
These articles explain GST for small businesses as the GST law, its rules and the official notifications and circulars set it out.
Each article lists its sources with links and shows when it was published or last updated. Articles explain the rules in general and are not advice for your business: check the source, or ask our expert team, before you act.