GST GUIDES
Free GST guides for Indian businesses
Plain-language guides to GST filing, ITC claims, e-invoicing, and compliance — written for business owners, not just accountants.
GST Return Filing
GSTR-1 — Outward Supplies
Report all your sales (B2B, B2C, exports) by the 11th of every month. LekhaBooks auto-populates GSTR-1 from your invoices — zero manual entry.
GSTR-3B — Summary Return
Monthly summary of tax liability and ITC claimed. This is the return where you actually pay GST. See our detailed GSTR-3B guide.
GSTR-2B — ITC Statement
Auto-drafted ITC statement from your suppliers' GSTR-1. LekhaBooks pulls GSTR-2B and reconciles it with your purchase register automatically.
E-Invoicing (IRN)
E-invoicing (electronic invoice registration) is mandatory if your aggregate annual turnover exceeds ₹5 crore. LekhaBooks generates IRN (Invoice Reference Number) and QR codes automatically for every qualifying invoice — no separate software needed.
Input Tax Credit (ITC)
ITC lets you offset GST you've paid on purchases against GST you collect on sales. Key rules to remember:
- Your supplier must have filed their GSTR-1 and the invoice must appear in your GSTR-2B
- ITC on capital goods is available immediately (subject to Rule 36)
- ITC on food, personal expenses, and employee travel is blocked
- Reverse charge mechanism (RCM) applies for certain purchases from unregistered dealers
LekhaBooks auto-reconciles your GSTR-2B with purchase invoices and flags mismatches before you file.
GST Compliance Calendar — FY 2025–26
File GST in minutes with LekhaBooks
Auto-populate returns from your invoices. Reconcile ITC. File directly on the GST portal. Free for 14 days.
Latest GST guides
GSTR-2B Reconciliation Guide
Match ITC, avoid mismatches, stay Section 16(2)(aa) compliant.
E-Invoice for ₹5 Crore+ Businesses
IRN generation, QR codes, IRP integration — complete guide.
How to Claim ITC in FY 2026-27
Step-by-step ITC eligibility, GSTR-3B filing, reversals.
E-Way Bill: Distance & Validity Rules
Distance limits, Part-B rules, validity extension guide.