Finin2min · Cross-Law GST

GST Cross-Law Decision Guides

Start with the problem

  1. IGST or CGST/SGST? The 5-Step Place-of-Supply Test
  2. Exports & SEZ: Zero-Rating Decision Path
  3. IGST Paid Instead of CGST/SGST — What Now?
  4. When Does UTGST Apply?
  5. Compensation Cess → 2026 HSNS / Tobacco Transition
  6. HSNS Machine Liability — Practical Factory Checklist

Cross-law checks before concluding

GST outcomes often depend on contracts, Companies Act records, customs classification, FEMA flows, income-tax documentation, accounting evidence and sector regulation. The cross-law map highlights these interfaces without allowing one law to override another. Record the fact pattern once, identify each statute that independently applies, resolve conflicts by legal hierarchy and retain a joined evidence pack. Professional review is essential where classification, permanent establishment, title, agency or beneficial ownership is disputed.

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GST practical pathways

Start With the Business Question

Use an issue-first route when you know the problem but not the section number. Each pathway leads back to the controlling law, rather than replacing it with a checklist.

20 issue pathsLaw + workflow + evidenceNatural reader questions

Find the GST problem you are trying to solve

GST Registration

Do I need GST registration — and in which State?

LawLawOpen
Composition Scheme

Is the composition scheme actually available to my business?

LawOpen
Input Tax Credit

Can I claim this ITC and defend it later?

LawLawOpen
Reverse Charge

Who pays GST under RCM and when?

LawOpen
Place of Supply

IGST or CGST+SGST — where is the supply located?

OpenOpen
Rates & HSN/SAC

Which GST rate applies on the transaction date?

OpenOpenOpen
Invoices & E-Invoice

Is the invoice legally correct and does e-invoicing apply?

LawOpen
Returns & Reconciliation

Why do GSTR-1, GSTR-3B, 2B and books disagree?

OpenLaw
E-Way Bill

Invoice, e-way bill and return mismatch — what breaks?

Open
Refunds

Which refund route applies and what evidence is needed?

LawOpen
Scrutiny & Assessment

ASMT-10 received — what should be reconciled first?

LawOpen
Notices & Evidence

GST notice received — pay first or reply first?

OpenLaw
Demand: 73/74/74A

Which demand section applies to my financial year?

LawLawLaw
Recovery & Attachment

Can GST start recovery or provisionally attach assets?

LawLaw
Appeals & GSTAT

How do I move from an order to appeal or GSTAT?

OpenLawLaw
AAR / AAAR

Should I seek an advance ruling before taking the position?

OpenOpen
Exports & Zero Rating

Export, LUT, place of supply and refund — how do they connect?

OpenOpen
E-commerce

Platform pays tax or collects TCS — which rule applies?

LawOpen
Multi-State GST

Branch, warehouse or marketplace expansion — where must I register?

OpenLaw
Job Work

What are the challan, time-limit and ITC controls for job work?

LawLaw

Finin2min decision discipline

Classify first

Person, transaction, supply, State, period and document.

Read the law

Section → Rule → notification/circular → form/return.

Reconcile the data

Books, portal, invoices, tax payment and counterparty evidence.

Then execute

File, reply, pay, claim, correct or appeal with a defensible evidence file.