Worked GST payable, late fee, interest, annual return and ITC reconciliation sums with the arithmetic shown, plus checklists for choosing software and closing each month.
Most GST problems in a small business are arithmetic problems that were noticed too late: tax that was set off in the wrong order, a late fee that kept running because a nil return was not filed, input tax credit claimed on an invoice your supplier never reported, or an annual return that did not match the books. The guides in this section show each calculation step by step in rupees.
Begin with GST calculation worked examples, which links to everything here. The other guides cover late fees and interest, the GSTR-9 annual return for FY 2025-26, reconciling ITC with GSTR-2B, budgeting a year of compliance costs, choosing software with a checklist, and a month-end filing routine.
The GST late fee calculator, annual compliance cost estimator, software payback calculator and monthly filing checklist use the same methods. All figures in worked examples are illustrative; your liability depends on your own records and the law on the date of filing.
Calculations and Checklists
A practical checklist for choosing GST and accounting software in India covering returns, IMS and GSTR-2B reconciliation, e-invoicing, audit trail, data export, security, support and contract terms.
Calculations and Checklists
Step-by-step GST payable calculations for small businesses in India, CGST, SGST and IGST, the order of ITC set-off, reverse charge, the 1% cash rule and how to check software output.
Calculations and Checklists
Illustrative annual GST compliance budgets for a QRMP service firm, a monthly-filing trader and a multi-state manufacturer, covering software, professional fees, time, ITC on fees and late fee risk.
Calculations and Checklists
How to calculate GST late fees per day and their caps for GSTR-3B, GSTR-1 and GSTR-9, interest at 18% under section 50, and how the 2026 rules and proposed waiver affect you.
Calculations and Checklists
Who must file GSTR-9 and GSTR-9C for FY 2025-26, the 31 December 2026 due date, how to reconcile books with returns table by table, late fees and what software and CAs charge.
Calculations and Checklists
How to reconcile your purchase register with IMS and GSTR-2B, handle missing and mismatched supplier invoices, the 180-day payment rule, section 16(4) deadlines and blocked credits.
Calculations and Checklists
A day-by-day month-end GST routine for small businesses covering invoices, IFF/GSTR-1, IMS, GSTR-2B, PMT-06, GSTR-3B and records, with roles, documents and a QRMP variant.
