GST

Invoice issued for a sale where the buyer is a registered business.

Invoice issued for a sale where the buyer is an end consumer.

Document issued for exempt or composition supplies where tax is not charged.

Invoice generated through the GST e-invoicing system with a unique IRN.

Electronic document required for transportation of goods beyond set thresholds.

Platform that facilitates supply of goods or services by other suppliers.

Supply on which GST is not charged as per the law.

Supply of services to a foreign recipient meeting GST export criteria.

Goods and Services Tax applied on supply of goods and services in India.

GST return for reporting outward supplies.

Summary GST return used to declare tax liability and ITC.

Harmonized System of Nomenclature for classifying goods under GST.

Reversal of input tax credit due to ineligible or proportionate use.

Credit of GST paid on purchases used to offset output tax.

Processing of goods by a job worker on behalf of a principal.

Document allowing export without payment of IGST under GST.

GST charged on outward supplies of goods or services.

Document issued when advance payment is refunded.

GST method where the recipient pays the tax instead of the supplier.

Service Accounting Code used to classify services under GST.

Taxable event under GST covering sale, transfer, or exchange.

Supply on which GST is chargeable.

Point in time when GST liability arises.

GST supply taxed at 0% while allowing input tax credit.