GST practice guide

GST touches almost every B2B/B2C flow in India. From registration through ITC and e-invoicing, this page frames the topics as an operating system · not a tax brochure alone.

Applicability, rates and ITC eligibility depend on industry, transaction design, contract terms and export/import posture. Validate against the latest law and your facts before filing · this page is orientation only.

GST is not only periodic returns: it connects sales, purchases, exports, logistics, e-invoicing and banking data.

In practice, ERP, invoices, logistics and GL coding must stay aligned · initial design and monthly operating discipline matter as much as compliance calendars.

GST operating stack · Registration → LUT → Refund → E-invoice → RCM → ITC

GST registration

Manufacturing, services, exports and e-commerce can change registration triggers and types.
Multi-state footprints often need a state-wise registration and reporting map · not a single PAN story.
Prepare PAN, principal place of business, banking, authorised signatories and DSC workflows up front.
Right after registration, lock invoice templates, HSN/SAC and rate tables into ERP and tax settings together.
[Field] GST address vs lease/actual site mismatches
[Field] Electricity bills / landlord NOC style evidence requests
[Field] Additional place of business registrations when operations split across sites

LUT (Letter of undertaking)

Exporters commonly use LUT to move goods/services without charging IGST on eligible export chains.
FY-based renewal/expiry should sit on the same calendar as treasury and GST filings.
Runs alongside export invoices, shipping bills and FIRC/BRC evidence for forex.
[Field] Missed LUT renewal impacting cash and filing consistency
[Field] Reconciling export filings with GST returns
[Field] SEZ and special-zone treatments need a separate pass

GST refunds

Export refunds, inverted duty refunds and excess-cash balances follow different evidence and portal paths.
Teams usually reconcile GSTR-1/3B, shipping bills and EGM data before pushing refund files.
Clean ITC positions first · refund stories break when upstream credits are messy.
[Field] ICEGATE mismatches vs GST data
[Field] Invoice mismatches; missing BRC/FIRC packs
[Field] Refund hold notices and clarifications

E-invoice & e-way

Design how sales data flows IRP → ERP → GSTR-1 (batch vs API, validations, retries).
Threshold tests decide when e-invoicing becomes mandatory · misreads cause retro fixes.
Where goods move, manage e-way generation, extensions, validity and distance rules with logistics.
[Field] IRN generation failures; missed vehicle updates
[Field] Distance mismatches; invoice date vs e-way timing gaps
[Ops] ERP integration, APIs and multi-branch invoicing models

RCM (Reverse charge)

Listed supplies, import of services and dealings with unregistered vendors can shift liability to the recipient.
Import-of-services paths often need FEMA, TDS and GST reviewed together · not in silos.
Document vendor master coding and expense classification rules early.
[Field] Overseas invoices; director remuneration; legal fees under RCM
[Field] GTA services; self-invoice scenarios where required

Input tax credit (ITC)

Many teams anchor monthly reviews on GSTR-2B availability and vendor filing health.
Watch blocked credits, personal/disallowed spends and capital goods treatments.
[Field] Vendors not filing; 180-day payment conditions; ITC reversals
[Field] ISD structures; branch expense allocations
[Field] Blocked credit on cars/F&B/employee spends; capitalisation choices

Monthly operating checkpoints

Sales / outward

E-invoice / IRN processing
GSTR-1 preparation and tax liability review
Domestic vs export segregation

Purchases / inward

GSTR-2B reconciliation
Vendor follow-up on missing or wrong filings
ITC review and blocked-credit checks

Payments

GST cash payments vs credit utilisation
RCM review
Interest exposure checks

Close

GSTR-3B
Books reconciliation
ERP period close and evidence packs

Issues we see often in live GST operations

Registration delays block invoicing and revenue recognition
GSTR-1 vs 3B mismatches after period-end changes
Vendor non-filing causing ITC gaps and rework
Export refund delays pressuring working capital
Misunderstanding e-invoice thresholds and go-live dates
Missed RCM postings breaking AP, GL and returns
GST address out of sync with plant/warehouse reality
Wrong ERP tax codes or HSN mappings propagating through the stack

Exporter-focused GST checks

LUT
Export invoice discipline
Shipping bill alignment
ICEGATE data
Refunds
Zero-rated supplies
SEZ transactions
FIRC/BRC evidence

Typical MSV support scope

GST registration and operating model design
Monthly GST compliance run
GSTR-1 / 3B / annual returns (where applicable)
ITC reconciliation and vendor follow-up
LUT and refund programmes
E-invoicing setup and IRP/ERP linkage reviews
ERP rate/HSN structure reviews
GST notice handling
Exporter GST operating support

Pages that usually sit next to a GST operating model.

GST is less about isolated filings and more about how transactions, ERP, logistics and banking connect · early design choices materially change remediation cost and downstream risk.