Registration Thresholds
Turnover limits & mandatory registration (Sec 22/24)
ITC Eligibility & Conditions
Input Tax Credit rules & restrictions (Sec 16/17)
Refund Procedure & Timelines
Application process, timelines & formula (Sec 54)
E-Invoicing Rules
Applicability thresholds & schema guidelines
E-Way Bill Rules
Consignment threshold & movement rules (Rule 138)
Reverse Charge Mechanism (RCM)
Notified supplies under Section 9(3) & 9(4)
Composition Scheme
Turnover limits & conditions under Section 10
Place of Supply for Services
Cross-border & inter-state rules under IGST Act
Return Filing (GSTR-1 / 3B)
Due dates, late fees & compliance frequencies
Departmental Audit (Sec 65)
Taxpayer audit rights, procedure & timelines
Duty-Free Shops & Warehouses
Licensing, Sec 58A, Circular 22/2018 & GST
Baggage Rules 2026
Passenger duty-free allowances & Annexure I
Duty Drawback Scheme
Export drawback rules & claims under Sec 74 & 75
MOOWR Scheme (Warehousing)
Manufacture in bonded warehouse & duty deferral
Import Classification & Valuation
Assessable value determination under Section 14
Duty Exemptions & Concessions
General & ad-hoc exemptions under Section 25
Bill of Entry & Clearance
Section 46 advance filing & cargo clearance
Courier & Postal Imports
Clearance regulations, gifts & postal tariff
Temporary Imports & ATA Carnet
Exhibitions & duty-free transit guidelines
Authorized Economic Operator (AEO)
Tier accreditation & trade facilitation benefits
Disclaimer: Responses are provided for taxpayer facilitation and guidance only. Please verify with official CBIC notifications and circulars for legal reference.
