GST Transactions

01 B2B, B2CL and B2CS supplies How sales are classified by customer type and where each goes in GSTR-1. 02 Exports of goods and services Zero-rated exports with LUT or with IGST, and how refunds work. 03 Supplies to SEZ units and developers Zero-rated, always inter-state, with or without IGST. 04 Deemed exports and merchant-export supplies Supplies inside India treated like exports, and the 0.1% merchant-export rate. 05 Nil-rated, exempt and non-GST supplies How to invoice, report and handle ITC for supplies with no GST. 06 Reverse charge transactions: accounting and reporting Step-by-step entries and returns for purchases under reverse charge. 07 Wrong GST rate, HSN or GSTIN on an invoice? How to correct it The right fix for each common invoice mistake, using credit notes, debit notes and GSTR-1 amendments, and the deadline for each. 08 GST on rent: when the tenant pays under reverse charge Who pays GST on commercial and residential rent, when a registered tenant must pay it under reverse charge, and how to account for it. 09 Tax invoice, bill of supply and delivery challan: which document when The six GST documents, when each is used, and what a tax invoice must show. 10 Job work under GST: section 143 and ITC-04 How to send goods to a job worker without paying GST, the 1-year and 3-year return limits, and the ITC-04 return. 11 GST valuation: what is included, discounts and related-party supplies What makes up the taxable value under section 15, how discounts reduce it, and how to value supplies to related parties and branches. 12 GST refunds: types, time limit and process When you can claim a GST refund, the 2-year limit, how to file RFD-01, and what slows refunds down.