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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