Updated · FY 2025-26 · AY 2026-27
GST Library
Acts, Rules, Notifications, Circulars, Orders aur FAQs — sab kuch ek jagah. Leo Computers Lucknow ka trusted GST knowledge hub.
GST Acts & Rules
Central Goods and Services Tax Act, 2017 (CGST Act)
CGST Act ke saare provisions — Section 1 se 174 tak. Registration, Returns, Assessment, Penalties, Appeals sab cover.
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Integrated Goods and Services Tax Act, 2017 (IGST Act)
Inter-state supply, Import/Export, Zero-rated supply ke bare mein. Section 1 se 25 tak.
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CGST Rules 2017 — Complete Updated Version
Registration, Invoicing, Returns, Refund, ITC, E-way Bill sab rules ek saath. Latest amendments included.
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GST Composition Levy Rules — Small Business Guide
Composition scheme ke rules — turnover limit, tax rates, quarterly return GSTR-4, CMP-08 sab detail mein.
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Latest Notifications
GSTR-3B Late Fee Waiver — FY 2024-25
GSTR-3B late fee mein relief. FY 2024-25 ke pending returns ke liye special amnesty scheme announced.
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E-Invoice Threshold Reduced to ₹5 Crore
₹5 Crore se upar turnover wale sabhi businesses ke liye e-invoice mandatory. Implementation date 1 Apr 2025.
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GST Rate Change — Construction Services
Under-construction property GST rate update. ITC availability aur reverse charge mechanism mein changes.
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Circulars & Orders
ITC Reversal on Credit Notes — Clarification
Supplier ke credit note issue karne par buyer ko ITC reversal karna padega ya nahi — complete clarification.
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Place of Supply Rules — Works Contract Services
Works contract mein place of supply kahan hogi — immovable property ke liye detailed circular.
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GSTR-9 Annual Return — Filing Extension FY 2023-24
FY 2023-24 annual return GSTR-9 ki due date extend karke 28 Feb 2025 ki gayi. GSTR-9C bhi include.
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FAQs & Guides
GST Registration — Complete FAQ Guide
Kaun register kare, kab kare, documents kya laage, cancellation kaise hoti hai — 40+ questions ke jawab.
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Input Tax Credit (ITC) — Common Mistakes & Solutions
ITC claim karne mein kya galtiyan hoti hain, GSTR-2B mismatch kaise solve karein — practical guide.
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⚡ GST Law Explorer
CGST Act · IGST Act · CGST Rules — important sections ek click pe samjho
36 sections
🚨 Penalty Quick Reference
GST Bare Law se — kaunsa offense, kitna penalty. Clients ko samjhane ke liye ready reference.
| Section | Offense | Kya hota hai | Penalty Amount |
|---|---|---|---|
| Sec 47 | Late Filing — GSTR-1 / GSTR-3B | Due date ke baad return file karna | ₹50/day Nil return: ₹20/day · Max ₹10,000 |
| Sec 73 | Tax Short-paid (No Fraud) | Galti se kam tax bhara, no intention to evade | 10% of tax Min ₹10,000 |
| Sec 74 | Tax Evaded (Fraud) | Suppression, fraud, misstatement — deliberately | 100% of tax Min ₹10,000 |
| Sec 122(1) | Supply without Invoice | Invoice issue nahi ki ya fake invoice banayi | 100% of tax or ₹10,000 — whichever higher |
| Sec 122(2) | Wrong ITC Claim | Ineligible ITC claim kiya | 100% of ITC or ₹10,000 — whichever higher |
| Sec 125 | General Offences | Records maintain nahi kiye, information nahi di | Up to ₹25,000 |
| Sec 10(5) | Composition Violation | Composition taxpayer ne restricted supply ki | Tax due + 100% penalty |
| Sec 50 | Interest on Late Payment | Tax time pe nahi bhara | 18% per annum Wrong ITC: 24% p.a. |
| Sec 132 | Prosecution (Criminal) | ₹5 Crore+ tax evasion — criminal offence | 5 years imprisonment + fine |
| Sec 129 | Goods in Transit — No E-way Bill | E-way bill nahi tha, goods intercepted | 200% of tax Exempt goods: ₹25,000 |
📖 Key Definitions — Section 2
CGST Act ke important terms — client ko explain karne ke liye ready