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A plain guide to what a GST invoice must contain (invoice number and date, both GSTINs, place of supply, HSN or SAC code, taxable value and the CGST, SGST or IGST split, reverse charge), plus the time limits for issuing one.

GST Invoice: Format, Rules, Types and Mandatory Details

From cleartax.in by ClearTax ~15 min read

• Every GST invoice needs both GSTINs, the place of supply and HSN or SAC codes.
• Keep the invoice serial number strictly in sequence.
• A buyer can claim input tax credit only on a valid GST invoice.

Explains who must e-invoice: businesses with annual turnover above ₹5 crore since 1 August 2023, and the rule from 1 April 2025 that businesses above ₹10 crore must report B2B invoices to the IRP within 30 days.

What is e-Invoicing Under GST? Applicability, Limit, Rules

From cleartax.in by ClearTax ~12 min read

• E-invoicing applies to B2B invoices and exports once turnover crosses ₹5 crore.
• Above ₹10 crore, report each invoice to the IRP within 30 days or it cannot be validated.
• Check the threshold every year: crossing it in any past year brings you in.

A current guide to GSTR-3B covering the changes since July 2025: sales tables locked to GSTR-1, corrections through GSTR-1A, a three-year bar on late filing, and late fees of ₹50 a day (₹20 for nil).

GSTR-3B: Due Date, Late Fee, Format, Return Filing

From cleartax.in by ClearTax ~15 min read

• Fix sales errors in GSTR-1A before filing GSTR-3B.
• A late GSTR-3B costs ₹50 a day, ₹20 for a nil return.
• A return more than three years past due can no longer be filed.

Explains ITR-4 eligibility, the Budget 2026 change of the non-audit due date to 31 August 2026, and the 44ADA limits of ₹50 lakh, or ₹75 lakh when cash receipts are within 5%.

ITR-4 (Sugam) AY 2026-27: Who Can File, Last Date and How to File

From cleartax.in by ClearTax ~12 min read

• Non-audit ITR-4 for FY 2025-26 is due 31 August 2026.
• Professionals under 44ADA can go to ₹75 lakh if cash is within 5% of receipts.
• Presumptive filers generally skip a tax audit.

A walk through ITR-6 schedule by schedule, including the rule that a company's return must be filed electronically under a digital signature and that no documents are attached.

ITR-6: Who Should File and How to File

From cleartax.in by ClearTax

• The statutory auditor's report goes in Form 3CA and 3CD.
• Match the TDS in your books against Form 26AS before filing.

A free calculator that works forward from a price or back from a GST-inclusive amount and splits the result into CGST and SGST or IGST, with the formulas written out.

GST Calculator Online

From cleartax.in by ClearTax

ClearTax on eChai Explore

• Exclusive: GST = value x rate / 100.
• Inclusive: GST = value minus value x 100 / (100 + rate).
• Toggle same-state to see CGST and SGST rather than IGST.

A calculator for pulling the taxable value and the GST out of a price that already includes GST, with the central, state and integrated split.

Reverse GST Calculator

From cleartax.in by ClearTax

ClearTax on eChai Explore

• Enter the inclusive price and the rate.
• Get the taxable value and the GST.
• See the CGST, SGST or IGST split.

A current rate list under GST 2.0, with which goods and services moved to 5% and 18% from 22 September 2025.

GST Rates 2026: Slabs under GST 2.0

From cleartax.in by ClearTax

• Slabs are 5%, 18% and 40% since 22 September 2025.
• Daily essentials largely moved to 5%.
• Check your item's rate before you invoice.

A current rate table for 2026-27 that notes all TDS provisions now sit in section 393 of the Income-tax Act 2025, with thresholds and rates mapped to the old section numbers founders still hear.

TDS Rate Chart for FY 2026-27

From cleartax.in by ClearTax

• Professional fees: 10% above Rs 50,000.
• Contractors: 1% (individual or HUF) or 2% (others) above Rs 30,000 a bill or Rs 1 lakh a year.
• Salary is taxed at slab rates.

An explainer of how TDS works for a payer: deposit by the 7th of the following month and quarterly statements due 31 July, 31 October, 31 January and 31 May.

TDS: What is Tax Deducted at Source

From cleartax.in by ClearTax

• Deposit TDS by the 7th of the month after you deduct it.
• Quarterly statements are due 31 July, 31 October, 31 January and 31 May.
• Late filing attracts interest and fees.

A step-by-step walk through the online and offline TAN application, useful for the screens; its form numbers and penalty refer to the 1961 Act.

How to Get a TAN Number

From cleartax.in by ClearTax

• Apply online through Protean (formerly NSDL).
• Offline, file the form at a TIN Facilitation Centre.
• Quoting no TAN on a TDS return drew a Rs 10,000 penalty under the 1961 Act.

A free calculator with the formula, worked examples and the rules: (last drawn salary x 15 x years) / 26 for employers covered by the Act, the five-year rule and its exceptions, the one-year rule for fixed-term staff, and the Rs 20 lakh cap and tax exemption.

Gratuity Calculator: formula, rules and examples

From cleartax.in by ClearTax Calculator

ClearTax on eChai Explore

• Gratuity = last drawn basic plus DA x 15 x completed years / 26.
• More than six months in the final year counts as a full year.
• The payout cap and the tax-free limit for private employees are both Rs 20 lakh.

Clear's page for CA-assisted income tax filing. For a freelancer, proprietor or professional who wants a CA to prepare and file the return; plans for self-employed and professional income start from ₹3,999 and salary-only plans from ₹1,299.

ClearTax expert-assisted ITR filing plans

From cleartax.in by Clear (Defmacro Software) Pricing page

ClearTax on eChai Explore

• CA-assisted filing for self-employed and professional income starts from ₹3,999.
• Use it when you have business income, capital gains or a notice, not for a salary-only return.