GST Rules

Learn how GSTN's latest E-Way Bill enhancements, including mandatory Ship-To GSTIN and E-Way Bill Closure, impact logistics operations, compliance, etc.

Learn how drivers and authorised persons can close E-Way Bills using mobile numbers from 15 June 2026 after delivery completion.

From 15th June 2026, Ship-To GSTIN has become mandatory in Bill-To/Ship-To E-Way Bills. Learn about the URP rules, their impact, examples and checklist.

Learn the common E-Way Bill compliance mistakes businesses must avoid after the latest GSTN updates, including Ship-To GSTIN requirements and E-Way Bill closure.

Understand the new E-Way Bill Closure facility, who can close EWBs, how suppliers, transporters and recipients can use it, and why it matters.

GSTR-9A Explained: Learn eligibility, filing steps, due dates, penalties and format of annual return for composition scheme taxpayers in 2026.

Understand what GSTR-1A is, its applicability, and why it was suspended. Learn how to correct GST returns and manage mismatches in the current GST regime.

Form DRC-03A simplifies GST liability management by enabling accurate adjustment of voluntary tax payments and reconciliation, transparency, and compliance.

Latest GST Law Committee membership updates, including the February 10, 2025, OM. See the full timeline, key changes, and official sources in one place.

CGST uncovers illegal firecracker sales without GST invoices. Read how the crackdown works, legal violations involved, penalties, and lessons for traders.