Business GST

Selling online? This comprehensive guide explains the 3 e-commerce operating models under GST, Section 52 Marketplace TCS (1%) recovery, Section 9(5) aggregator rules (Zomato/Uber), Amazon FBA warehousing (VPOB), and small seller intra-state exemptions.

Operating a factory or trading business? This comprehensive guide covers Section 143 Job Work rules (ITC-04), claiming Inverted Duty Structure cash refunds under Section 54(3), E-Way bill logistics (Rule 138), and 60-month capital goods apportionment.

Billing domestic or foreign service clients? This comprehensive guide explains Section 12/13 Place of Supply determination, the 5 statutory conditions for Zero-Rated Export of Services under LUT, and Reverse Charge (RCM) on overseas software tools.