Walk the entire GST journey — from your first registration to your appeal before the Tribunal.
Thirteen guided modules, five decision tools and an AI advisor that always cites the section. Built for first-time filers, aspiring GST practitioners and anyone staring at an ASMT-10 wondering what to write.
Thirteen chapters, in the order the law actually applies to you.
Registration
Thresholds under Sec 22, compulsory cases under Sec 24, exclusions under Sec 23, composition levy.
Supply
Sec 7 with Schedules I, II and III. Composite versus mixed supply.
Charge of GST
Forward charge, reverse charge under Sec 9(3)/9(4), and the Sec 9(5) e-commerce deeming fiction.
Exemptions
Notification 12/2017 and 2/2017 — and what exemption costs you in credit.
Time of Supply
Secs 12, 13 and 14 — when liability actually crystallises.
Value of Supply
Sec 15 inclusions, discounts and Rules 27 to 35.
Place of Supply
Secs 10 to 14 of the IGST Act — IGST or CGST plus SGST.
Input Tax Credit
Secs 16 to 21, the Sec 17(5) blocked list, Rules 42 and 43 reversals.
Invoices & Notes
Secs 31 to 34, e-invoicing, credit and debit note timelines.
Records & E-way Bill
Sec 35/36 retention and Rules 138 to 138E.
Payment of Tax
Three ledgers, utilisation order, interest, TDS and TCS.
E-commerce
Sec 9(5) deemed supplier versus Sec 52 TCS.
Returns & Appeals
GSTR-1 to GSTR-9C, notice replies and the Sec 107/112 appeal path.
Reading the law is one thing. Deciding is another.
Guided Client Assessment
A decision tree across entity type, HSN/SAC supplies and expense heads — ending in a downloadable PDF report for the client file.
Registration Eligibility Wizard
Eight questions, one reasoned verdict with the exact section that binds you.
ITC Eligibility Checker
Tap any expense head for an eligible / ineligible pop-up with the Sec 17(5) clause and its carve-outs.
Place of Supply Determiner
Pick the scenario, pick the States, and see whether IGST or CGST plus SGST applies.
Compliance Calendar
Every monthly, quarterly and annual due date mapped to its form and rule.
Notice & Appeal Playbooks
ASMT-10 to APL-05 — reply form, timeline, pre-deposit and drafting steps.
GST Sarthi AI
Claude Sonnet 4.6 answering in plain language, always with the section cited.
Ready to begin at Stage 1?
Registration is where every GST journey starts. Sign in and the wizard will tell you exactly which section binds you.
Content is organised on the chapter structure of the ICAI Indirect Tax Laws study material and reflects the CGST Act 2017, IGST Act 2017, CGST Rules 2017 and notifications thereunder. This is a study and guidance aid, not a substitute for professional advice on a specific matter.