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Finin2minAction Guides

GST & Indirect Tax: Practical 2026 Action Guides

20 distinct application pages. The established Finin2min hub remains the canonical statutory/regulatory layer.

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GST Registration for Service Exporters Without Physical Office

For **GST Registration for Service Exporters Without Physical Office**, first establish **nature of supply**; next test **time of supply** against the actual documents and event date; then close **ITC eligibility** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST Principal Place of Business Proofs for Startups

For **GST Principal Place of Business Proofs for Startups**, first establish **place of supply**; next test **taxability or exemption** against the actual documents and event date; then close **invoice and return reporting** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST Additional Place of Business for Warehouses and Dark Stores

For **GST Additional Place of Business for Warehouses and Dark Stores**, first establish **time of supply**; next test **reverse-charge exposure** against the actual documents and event date; then close **nature of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on SaaS Subscription Sales by Indian Startups

For **GST on SaaS Subscription Sales by Indian Startups**, first establish **taxability or exemption**; next test **ITC eligibility** against the actual documents and event date; then close **place of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Coaching Institutes and Online Courses

For **GST on Coaching Institutes and Online Courses**, first establish **reverse-charge exposure**; next test **invoice and return reporting** against the actual documents and event date; then close **time of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Influencer Marketing and Brand Collaboration Deals

For **GST on Influencer Marketing and Brand Collaboration Deals**, first establish **ITC eligibility**; next test **nature of supply** against the actual documents and event date; then close **taxability or exemption** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Commission Agents and Referral Income

For **GST on Commission Agents and Referral Income**, first establish **invoice and return reporting**; next test **place of supply** against the actual documents and event date; then close **reverse-charge exposure** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Sponsorship Income and Event Partnerships

For **GST on Sponsorship Income and Event Partnerships**, first establish **nature of supply**; next test **time of supply** against the actual documents and event date; then close **ITC eligibility** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Residential Property Used as Guest House or Office

For **GST on Residential Property Used as Guest House or Office**, first establish **place of supply**; next test **taxability or exemption** against the actual documents and event date; then close **invoice and return reporting** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST Margin Scheme for Second-hand Goods Dealers

For **GST Margin Scheme for Second-hand Goods Dealers**, first establish **time of supply**; next test **reverse-charge exposure** against the actual documents and event date; then close **nature of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Scrap Sales by Manufacturing Units

For **GST on Scrap Sales by Manufacturing Units**, first establish **taxability or exemption**; next test **ITC eligibility** against the actual documents and event date; then close **place of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Solar Projects

For **GST on Solar Projects**, first establish **reverse-charge exposure**; next test **invoice and return reporting** against the actual documents and event date; then close **time of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Hotel Bookings, MICE Events and Travel Packages

For **GST on Hotel Bookings, MICE Events and Travel Packages**, first establish **ITC eligibility**; next test **nature of supply** against the actual documents and event date; then close **taxability or exemption** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST on Health Care, Diagnostics and Wellness Packages

For **GST on Health Care, Diagnostics and Wellness Packages**, first establish **invoice and return reporting**; next test **place of supply** against the actual documents and event date; then close **reverse-charge exposure** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST ITC on Motor Vehicles

For **GST ITC on Motor Vehicles**, first establish **nature of supply**; next test **time of supply** against the actual documents and event date; then close **ITC eligibility** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST ITC on CSR Expenses After Recent Clarifications

For **GST ITC on CSR Expenses After Recent Clarifications**, first establish **place of supply**; next test **taxability or exemption** against the actual documents and event date; then close **invoice and return reporting** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST ITC on Capital Goods With Mixed Use

For **GST ITC on Capital Goods With Mixed Use**, first establish **time of supply**; next test **reverse-charge exposure** against the actual documents and event date; then close **nature of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST Debit Note Time Limit and Reporting Issues

For **GST Debit Note Time Limit and Reporting Issues**, first establish **taxability or exemption**; next test **ITC eligibility** against the actual documents and event date; then close **place of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

GST E-invoicing for Businesses Near Threshold

For **GST E-invoicing for Businesses Near Threshold**, first establish **reverse-charge exposure**; next test **invoice and return reporting** against the actual documents and event date; then close **time of supply** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.

E-way Bill Detention and Release Procedure

For **E-way Bill Detention and Release Procedure**, first establish **ITC eligibility**; next test **nature of supply** against the actual documents and event date; then close **taxability or exemption** in the filing, accounting, claim, investment or operating record. Do not use a portal screen, rate table or headline as a substitute for the underlying facts.