In short: CA Murli Chandak is a Chartered Accountant (FCA) working as a GST consultant in Jaipur and across Rajasthan, running GST compliance end to end for businesses registered in the State — registration, monthly and quarterly filing, GSTR-2B and Invoice Management System (IMS) based Input Tax Credit reconciliation, e-invoicing and e-way bill compliance, annual returns and replies to departmental notices. Two things make Rajasthan different from the standard playbook: the State runs 3 separate e-way bill thresholds instead of 1, and its quarterly GSTR-3B date is the 24th, not the 22nd. On top of that, the 2026 portal changes — portal-computed interest, mandatory Ship-To GSTIN, voluntary e-way bill closure and a functioning Appellate Tribunal — have quietly changed what a compliant month looks like. The first 30-minute consultation is free.
Contents
1. Why a Jaipur Business Now Needs a GST Process, Not a Filing Agent
2. What Changed in GST During 2026
3. GST Registration in Jaipur: Thresholds, Rule 14A and the REG-32 Exit
4. Rajasthan’s Own E-Way Bill Rulebook: 3 Thresholds, Not 1
5. The Monthly Compliance Cycle, on Rajasthan Dates
6. Input Tax Credit: The Monthly Discipline That Prevents Notices
7. Interest and Late Fees: The Portal Now Does the Arithmetic
8. GST Notices, Appeals and the Tribunal Route
9. Annual Returns and the Year-End Close
10. Who CA Murli Chandak Works With in Jaipur
11. Fees and How an Engagement Starts
12. Why Work With CA Murli Chandak as Your GST Consultant in Jaipur
13. Frequently Asked Questions
1. Why a Jaipur Business Now Needs a GST Process, Not a Filing Agent
GST has stopped being a form-filling exercise and become a data-matching exercise. The portal now computes more and permits less: the liability in GSTR-3B is drawn from GSTR-1 and locked, interest is calculated by the system and cannot be revised downward, old returns become permanently unfilable after 3 years, and Input Tax Credit is shaped by what suppliers report and what the taxpayer does about it in the Invoice Management System.
For a Jaipur business there is a second layer on top of this. Rajasthan has used the flexibility given to States to set its own intra-State e-way bill thresholds, so the value at which a consignment needs an e-way bill depends on whether the goods stay inside the city, cross into another Rajasthan city, or leave the State altogether — and on what the goods are. The State also sits in the group of States whose quarterly GSTR-3B falls due on the 24th. A compliance calendar copied from a Gujarat or Maharashtra template will be wrong on both counts.
The practical consequence is that accuracy has to be achieved before filing rather than corrected afterwards, and that the local rules have to be built into dispatch and accounting processes rather than looked up when a vehicle is stopped. That is how CA Murli Chandak runs GST engagements: as a fixed monthly cycle with reconciliation at the front, so that filing at the end of the month is a formality. The sections below set out what changed in 2026, what each part of the compliance process involves for a Rajasthan-registered business, and how an engagement works.
2. What Changed in GST During 2026
The structural reforms of 2025 — the 2-slab rate structure from 22 September 2025, the locking of GSTR-3B to GSTR-1 from the July 2025 tax period, the Invoice Management System, and the bar on filing any return more than 3 years past its due date — are covered in detail in the companion guide on GST compliance and the 2025-26 changes. What follows is what has changed since, and it matters just as much.
2.1 Interest in GSTR-3B Is Now Computed by the Portal
From the January 2026 tax period, the interest figure in Table 5.1 of GSTR-3B is computed by the system in line with the proviso to Rule 88B(1) of the CGST Rules, giving the taxpayer the benefit of the minimum balance lying in the Electronic Cash Ledger from the due date until the tax is actually debited. The auto-populated figure represents the minimum interest payable: it can be increased on self-assessment, but it cannot be reduced.
The same enhancement auto-populates a tax liability breakup showing how much of the liability being discharged in the current return actually belongs to earlier tax periods, based on the document dates reported in GSTR-1, GSTR-1A or the Invoice Furnishing Facility. The practical effect is easy to miss: reporting an old invoice in a later GSTR-1 now tells the system which period that liability belongs to, so late reporting can attract interest even where the current month’s GSTR-3B was filed on time. For businesses that habitually pick up missed invoices a month or two later, this is a change in cost, not just a change in screen layout.
2.2 Flexible Cross-Utilisation of Input Tax Credit
From the February 2026 tax period, once IGST credit has been fully exhausted, IGST liability in Table 6.1 may be discharged using CGST and SGST credit in any sequence, rather than in a forced order. For a Rajasthan business that buys predominantly within the State and sells outside it, this is a genuine planning point: it allows one head of credit to be preserved deliberately instead of being consumed by default.
2.3 Ship-To GSTIN Became Mandatory from 1 August 2026
Following GSTN advisories issued in May and June 2026, and after a deferral from the originally proposed 15 June 2026, the capture of “Ship-To GSTIN” became mandatory in the e-invoice and e-way bill APIs with effect from 1 August 2026. Where goods are billed to one party and shipped to another, the GSTIN of the delivery location must be reported; where the consignee is unregistered, “URP” is entered. Export transactions are outside the requirement.
For documents generated through the Invoice Reference Number route, the ship-to details fixed at IRN generation are not overridden when the e-way bill is created, which means the master data has to be right at invoicing rather than patched at dispatch. A mismatch between the ship-to GSTIN on the e-way bill and the recipient details on the tax invoice is exactly the kind of discrepancy that supports detention proceedings under Section 129, so bill-to/ship-to arrangements — common where a Jaipur supplier invoices a head office and delivers to a site or warehouse — deserve a one-time review of ERP and customer masters.
2.4 Voluntary Closure of E-Way Bills
From the same date, the e-way bill system allows a bill to be closed once delivery is complete. The supplier, recipient, transporter, driver or other authorised person whose mobile number is on the record can close it on the day of delivery or the immediately following day, and the facility remains available up to 1 day after the validity of the e-way bill expires.
Closure is voluntary and carries no penalty today. It is still worth adopting. A trail of e-way bills left open long after the goods were delivered is precisely the pattern that data analytics flags, and answering that question 2 years later with no delivery record is harder than closing the bill on the day.
2.5 Aggregate Annual Turnover Now Updates Itself
The amendment window for Aggregate Annual Turnover (AATO) for FY 2025-26 was open from 1 to 31 July 2026, with departmental review between 1 and 15 August 2026, after which AATO updates automatically on the portal as subsequent returns are filed. AATO is not a cosmetic figure: it determines e-invoicing applicability, the 30-day reporting window for larger taxpayers, and eligibility for the QRMP scheme. It should be checked deliberately rather than assumed.
2.6 The Appellate Tribunal Is Now Functioning
The GST Appellate Tribunal is operational. The due date for filing appeals under Section 112 was extended to 31 July 2026, and with effect from 1 August 2026 the Tribunal reconstituted certain benches and reclassified the categories of cases allocated to them. A separate advisory has clarified that a pre-deposit paid through Form DRC-03 is not recognised for the purposes of filing an appeal unless it is linked to the demand through Form DRC-03A — a procedural point that has already cost taxpayers otherwise valid appeals.
| Change | Effective | Who it affects |
|---|---|---|
| Portal-computed interest in Table 5.1, non-editable downward; tax liability breakup by document date | January 2026 tax period | All GSTR-3B filers |
| CGST and SGST credit usable in any order for IGST liability once IGST credit is exhausted | February 2026 tax period | Taxpayers with inter-State outward supplies |
| Mandatory Ship-To GSTIN in e-invoice and e-way bill APIs (“URP” if unregistered; exports excluded) | 1 August 2026 | Anyone with bill-to/ship-to movements |
| Voluntary closure of e-way bills after delivery | 1 August 2026 | All consignors, consignees and transporters |
| AATO auto-updated as returns are filed, after the July 2026 amendment window | FY 2025-26 onwards | Taxpayers near e-invoicing or QRMP limits |
| GSTAT benches reconstituted and cases reclassified; Section 112 appeal window extended to 31 July 2026 | 1 August 2026 | Taxpayers with adverse appellate orders |
| Online withdrawal from Rule 14A simplified registration through Form GST REG-32 | 21 February 2026 | Businesses registered under Rule 14A |
3. GST Registration in Jaipur: Thresholds, Rule 14A and the REG-32 Exit
3.1 When Registration Is Required
Rajasthan is a normal-category State, so registration under Section 22 of the CGST Act becomes compulsory once aggregate turnover crosses Rs 40 lakh for a supplier of goods or Rs 20 lakh for a supplier of services. Section 24 overrides the threshold entirely in specified cases — among them persons making inter-State taxable supplies of goods, casual taxable persons, persons liable under reverse charge, agents supplying on behalf of others, and most persons supplying through e-commerce operators. Eligible small businesses may instead opt for the composition scheme, broadly up to Rs 1.5 crore of turnover under Section 10 or Rs 50 lakh for service providers under Section 10(2A), accepting a flat levy and no Input Tax Credit in exchange for lighter compliance.
Because the trigger depends on the nature of the supplies and not merely on a turnover figure, every registration engagement starts with an assessment of whether registration is actually required and under which category, before any application is filed.
3.2 The Rule 14A Simplified Registration, and Its Catch
Rule 14A, notified through Notification No. 18/2025–Central Tax dated 31 October 2025 and operative from 1 November 2025, offers an optional Aadhaar-authenticated registration route with approval typically within 3 working days. It is aimed at small suppliers whose monthly output tax liability on B2B supplies stays within Rs 2.5 lakh. For a new Jaipur business that needs a GSTIN quickly to start invoicing, the speed is genuinely useful.
The catch is on the way out. There is no automatic reversion when the business outgrows the limit: the registration remains a Rule 14A registration until the taxpayer formally withdraws, and taxpayers who crossed the monthly B2B output tax limit found their GSTR-1 summary blocked. GSTN activated the online withdrawal route through Form GST REG-32 on 21 February 2026, and the conditions are strict. Every return due from the effective date of registration up to the date of the withdrawal application must be filed, with no gaps. A minimum filing history is required — at least 1 tax period for applications made on or after 1 April 2026. No cancellation proceedings under Section 29 may be pending. Aadhaar authentication of the primary authorised signatory and at least 1 promoter or partner is required before an ARN is generated, and core amendments and self-cancellation are typically restricted while the application is processed. On approval, an order is issued in Form GST REG-33 and the higher B2B liability can be reported from the first day of the month following the order. The timelines are unforgiving: the draft application must be submitted within 15 days of creation and Aadhaar authentication completed within 15 days of submission, failing which no ARN is generated and the process has to be started again.
The advice that follows is simple: choose deliberately at the application stage. A business expecting seasonal spikes, a single large order or a significant client win should weigh 3 days of speed against a withdrawal process that is materially harder than the entry.
3.3 Documentation and Verification
An application is made on the GST portal and needs PAN and Aadhaar-linked verification, proof of the principal place of business, bank details, constitution documents and authorised-signatory details, with an additional place of business registered where operations run from more than 1 location. Certain applicants are directed under Rule 8(4A) to complete biometric Aadhaar authentication and document verification in person rather than relying on OTP alone. Clarification notices are routine where documents are inconsistent — a mismatched address, an unclear rent agreement, an incomplete signatory record — and are answered within the prescribed process so that the GSTIN is not delayed or rejected.
Registration is also where the compliance framework is set: the return calendar is fixed, the invoice format is set up correctly, e-invoicing applicability is checked against PAN-level turnover, and the books are structured so that monthly reconciliation is possible from the first return rather than retrofitted a year later.
4. Rajasthan’s Own E-Way Bill Rulebook: 3 Thresholds, Not 1
This is the single most frequently mishandled area for Rajasthan-registered businesses, because the commonly quoted Rs 50,000 figure is only 1 of 3 thresholds that apply.
4.1 The 3 Thresholds
a. Rs 50,000 for inter-State movement. Goods leaving Rajasthan for another State follow the general threshold under Rule 138 of the CGST Rules.
b. Rs 1 lakh for movement within Rajasthan, city to city. Where the movement commences and terminates within the State without crossing its boundary, the threshold was raised to Rs 1 lakh with effect from 1 April 2021, by an amendment to the State’s e-way bill notification.
c. Rs 2 lakh for movement within the same city. Where the movement commences and terminates within the area of the same city without crossing the city area, the threshold was raised to Rs 2 lakh with effect from 1 April 2022. “City” here means the municipal area notified under the Rajasthan Municipalities Act, 2009; where a city comprises more than 1 municipal corporation, the notified areas of those corporations together form the city.
So a Jaipur distributor can, on a single working day, apply 3 different thresholds: Rs 2 lakh on a delivery within Jaipur’s municipal limits, Rs 1 lakh on a consignment to Kota or Jodhpur, and Rs 50,000 on a despatch to Delhi.
4.2 The Goods That Do Not Get the Relief
The higher State thresholds do not apply across the board. Tobacco and tobacco products falling under Chapter 24 and pan masala are excluded, and the intra-city relief additionally excludes wood and articles of wood under Chapter 44 and iron and steel under Chapter 72. For those goods the lower threshold continues to apply even for a movement within the same city — a point that matters directly to Jaipur’s building-material, hardware and timber trades, where a lorry-load within the city can very easily exceed the value limit.
Two further points are regularly overlooked. First, the relief is from generating the e-way bill, not from carrying documents: the tax invoice, bill of supply, delivery challan or bill of entry, as applicable, must still travel with the goods. Second, since 1 January 2025 the portal does not permit generation of an e-way bill against a document older than 180 days, which closes off the practice of moving goods long after the invoice was raised.
4.3 What Good Practice Looks Like
For a client moving goods regularly, the workflow is set up once and then followed: a documented threshold matrix for intra-city, intra-State and inter-State despatches with the excluded commodities flagged; despatch staff trained on what information the e-way bill needs and when documents alone will do; ship-to GSTIN captured correctly at invoicing following the 1 August 2026 change; validity periods tracked; and e-way bills closed after delivery. The e-way bill system is available at the official e-way bill portal. State thresholds and commodity exclusions are amended from time to time through notifications issued by the Rajasthan Commercial Taxes Department, so the applicable notification should be confirmed before relying on a higher limit for a particular consignment.
5. The Monthly Compliance Cycle, on Rajasthan Dates
A GST return is only as good as the process behind it. For a regular monthly filer, the cycle runs as follows.
a. Books first. Sales and purchase registers for the month are closed and tied to invoices, credit notes and debit notes, whether the books are kept by the client team or through outsourced bookkeeping support. b. GSTR-1 by the 11th. Outward supplies are reconciled to the sales register — invoice values, counterparty GSTINs, rates, HSN codes and, now, ship-to details — before filing, because these figures become the locked liability in GSTR-3B and fix the tax period for interest purposes. c. IMS and GSTR-2B on the 14th. Supplier-reported invoices, credit notes and amendments are accepted, rejected or kept pending, and GSTR-2B is regenerated if action is taken after the 14th. d. Purchase reconciliation. The purchase register is matched to GSTR-2B and gaps go back to suppliers the same week, while they can still be amended. e. GSTR-1A where needed. Errors in outward supplies are corrected through GSTR-1A before GSTR-3B is filed. f. GSTR-3B and payment by the 20th, with the auto-computed interest reviewed rather than accepted blindly, and challans and acknowledgements preserved.
For businesses with turnover up to Rs 5 crore that opt into the QRMP scheme, the dates are where Rajasthan differs. Rajasthan falls in the group of States and Union Territories whose quarterly GSTR-3B is due on the 24th of the month following the quarter, not the 22nd that applies to Gujarat, Maharashtra, Karnataka and the other States in the first group. Quarterly GSTR-1 is due on the 13th, the optional Invoice Furnishing Facility for B2B invoices in the first 2 months of the quarter is available up to the 13th, and monthly tax is paid through Form PMT-06 by the 25th. Composition taxpayers file CMP-08 quarterly and GSTR-4 annually.
Whether a business should be on monthly filing or QRMP is a decision, not a default. B2B customers want their credit visible every month, which argues for monthly GSTR-1 or diligent use of the IFF; cash flow and invoice volumes argue the other way. That choice is reviewed at onboarding.
6. Input Tax Credit: The Monthly Discipline That Prevents Notices
Input Tax Credit is where most GST disputes now begin, because the department sees the mismatch before the taxpayer does. Credit is available only where the statutory conditions are met — a valid tax invoice, receipt of the goods or services, the supplier having reported the supply so that it appears in GSTR-2B, and payment to the supplier within 180 days — and subject to the blocked-credit categories in Section 17(5).
Four habits carry most of the weight. Purchase invoices are matched to GSTR-2B every month and differences are classified rather than carried forward as a lump: supplier not filed, wrong GSTIN quoted, wrong tax amount, timing difference, or a genuine omission. IMS actions are taken deliberately — rejecting wrong documents, keeping disputed credit notes pending within the permitted window, and restricting the reversal on accepting a credit note to the credit actually availed. Expense heads are screened against Section 17(5) so that blocked credits never enter the claim in the first place. And the supporting record — invoices, e-invoice IRNs where applicable, proof of payment within 180 days, reconciliation statements — is preserved so that replying to a mismatch intimation is an attachment exercise rather than an excavation.
Reverse charge deserves separate mention for Rajasthan businesses that buy from small local suppliers and unregistered vendors. The liability has to be discharged in cash and the credit taken only afterwards, and the portal’s validations around the RCM Liability and ITC Statement now make an inconsistent ledger visible rather than invisible.
Would your last 12 months of Rajasthan filings survive a scrutiny notice?
CA Murli Chandak reviews your GSTR-1, GSTR-3B and GSTR-2B data for the year, checks your e-way bill practice against the correct Rajasthan thresholds, and flags mismatches, blocked-credit exposure and unfiled periods approaching the 3-year bar — in a free 30-minute consultation.
7. Interest and Late Fees: The Portal Now Does the Arithmetic
Interest under Section 50 runs on tax paid late, and a late fee runs on returns filed late — Rs 50 per day for GSTR-3B, or Rs 20 per day for a nil return, subject to turnover-linked caps, and Rs 200 per day for the annual return, capped with reference to turnover. What changed in 2026 is that the interest computation is no longer a spreadsheet exercise the taxpayer controls.
Because the portal computes interest after allowing the benefit of the minimum cash ledger balance held between the due date and the date of debit, businesses that keep funds in the Electronic Cash Ledger may see a lower figure than a manual computation would suggest, while businesses that report old invoices in a later GSTR-1 may see a higher one. Since the auto-populated amount cannot be edited downward, disagreeing with it is no longer a filing-time option; it becomes a representation to be made separately, with workings. Where a registration has been cancelled and the last GSTR-3B was filed late, interest on that delay is now collected through the final return in Form GSTR-10.
Two behaviours follow from this. Report invoices in the period they belong to rather than catching up later, and keep the cash ledger position in mind before a late payment rather than after it.
8. GST Notices, Appeals and the Tribunal Route
Departmental communications now arrive largely because a system found a mismatch: GSTR-1 against GSTR-3B, GSTR-2B against the credit claimed, e-way bill data against reported supplies, or returns simply not filed. The usual sequence runs from a scrutiny notice in Form ASMT-10 under Section 61, to an intimation in Form DRC-01A, to a show cause notice in Form DRC-01, and to an order in Form DRC-07 if the matter is not resolved. Departmental audit under Section 65 carries 15 working days’ advance notice; a special audit under Section 66 is conducted by a nominated Chartered Accountant or Cost Accountant.
The handling process is the same in every case: diarise the deadline on day 1, reconcile the exact period and issue raised, assemble the documentary support, and file a reasoned reply within time. A first appeal against an adverse order lies to the Commissioner (Appeals) under Section 107 within 3 months, extendable by 1 further month on sufficient cause, with the prescribed pre-deposit. Where the appellate order is itself adverse, a second appeal lies to the GST Appellate Tribunal under Section 112.
Two procedural traps are worth naming, because both have defeated appeals that were good on merits. A pre-deposit paid through Form DRC-03 is not treated as a pre-deposit for appeal purposes unless it is linked to the demand through Form DRC-03A. And with the 3-year filing bar now operating on a rolling monthly basis, an unfiled period that could once be regularised with a late fee may soon be impossible to file at all, converting a housekeeping problem into a best-judgment assessment. Any Jaipur business carrying a dormant GSTIN, a lapsed branch registration or an abandoned composition period should have those reviewed now rather than at year end. Current Tribunal notices and filing advisories are published on the GSTAT portal.
9. Annual Returns and the Year-End Close
GSTR-9 applies above Rs 2 crore of aggregate turnover, the exemption below that having been made permanent from FY 2024-25 onwards by Notification No. 15/2025–Central Tax dated 17 September 2025, and the self-certified reconciliation statement in GSTR-9C applies above Rs 5 crore. For FY 2025-26 both fall due on 31 December 2026. The revised formats align credit reporting with IMS data and require more granular reversal disclosures, which makes the annual return a genuine reconciliation between books, GSTR-1, GSTR-3B and GSTR-2B rather than a summary of the monthly returns.
Treated properly, the annual return is the year-end close of the GST ledger: differences between books and returns are identified, explained or corrected within the permitted mechanisms, and the working papers are retained so that the same reconciliation supports the statutory audit, the income-tax filing and any future GST proceeding. The businesses that find December straightforward are the ones whose months were reconciled as they happened.
10. Who CA Murli Chandak Works With in Jaipur
The GST engagements that come from Jaipur tend to fall into recognisable compliance profiles rather than neat industry boxes.
Traders, wholesalers and distributors moving goods within the city, across Rajasthan and out of the State, where the e-way bill matrix and high invoice volumes are the core of the work. Manufacturers and job-workers, where movement of goods between units, multi-stage supply chains and document trails add transaction complexity. Exporters, where the Letter of Undertaking, zero-rated invoicing, refund documentation and the working-capital cycle matter more than volume. Service businesses, professional firms and startups, where place of supply, reverse charge and registration triggers are the recurring questions. E-commerce sellers, whose platform reports, tax collected at source and GST records rarely agree without deliberate reconciliation. And businesses headquartered elsewhere that hold a Rajasthan GSTIN for a branch, warehouse or project site, where a second registration quietly brings a second set of State rules with it — the same issue that arises in reverse for a Rajasthan business taking an additional GSTIN in Delhi or Gujarat — often alongside broader Virtual CFO oversight so that GST becomes a by-product of well-kept books rather than a monthly scramble.
A word on location, because it is a fair question. The practice is based in Ahmedabad, not Jaipur. The entire GST cycle — data collection, reconciliation, filing, notice replies and appeal preparation — runs digitally, and Rajasthan clients are served on exactly the same monthly process as local ones. Where a matter genuinely needs physical presence in Jaipur, that is said at the outset rather than discovered midway. Businesses setting up in the State may also find the guides on company registration in Jaipur and registered valuer services in Jaipur useful.
11. Fees and How an Engagement Starts
There is no single market rate for GST and taxation work, and quotations that look comparable rarely are. The professional fee depends on invoice and transaction volumes, the number of GSTINs and States involved, the scheme applicable (regular, QRMP or composition), whether bookkeeping is included or the client’s team maintains the books, the depth of monthly reconciliation, the extent of e-invoicing and e-way bill involvement, and whether annual returns are within scope. Notice and appeal work is scoped separately, because a registration clarification and a show cause notice are entirely different animals.
The approach is scope-first, on the same basis as the firm’s other engagement pricing models: a free 30-minute consultation to understand the business, followed by a written quotation stating exactly which returns are covered, whether GSTR-2B and IMS reconciliation and annual returns are included, how notices are billed, and what the client’s team is expected to provide each month. Clients retain control of their own GST portal credentials and receive filing acknowledgements and reconciliation working papers for every period. The compliance record belongs to the business, not to the consultant.
12. Why Work With CA Murli Chandak as Your GST Consultant in Jaipur
CA Murli Chandak is a Fellow Chartered Accountant (FCA) with 8+ years in practice. His grounding is in audit and assurance — earlier a Partner at a CA firm handling bank statutory and concurrent audits and due diligence — which is the discipline GST compliance now demands: reconciliations documented, positions supported, working papers retained. Alongside compliance work he is an IBBI-Registered Valuer (Securities or Financial Assets) with 300+ valuations completed across 7+ countries, so businesses that go on to raise funds, issue ESOPs, restructure or transact get valuation and compliance support from 1 advisor rather than a relay of specialists.
What that means in practice: a fixed monthly cycle instead of ad-hoc filing; reconciliation before submission rather than after a notice; local rules built into the process rather than looked up when something goes wrong; direct access to the professional handling the work; and honest advice on scheme selection, credit positions and notice strategy, including when a position is not worth taking.
13. Frequently Asked Questions
Does Rajasthan follow the Rs 50,000 e-way bill limit?
Only for inter-State movement. Within Rajasthan the threshold is Rs 1 lakh for movement between cities and Rs 2 lakh for movement within the same city, subject to commodity exclusions — tobacco products and pan masala throughout, and additionally wood and articles of wood and iron and steel for the intra-city limit. Documents must still be carried even where no e-way bill is required, and the applicable notification should be confirmed before relying on a higher limit.
When is my quarterly GSTR-3B due if I am registered in Rajasthan?
Rajasthan sits in the group of States whose quarterly GSTR-3B under the QRMP scheme is due on the 24th of the month following the quarter, not the 22nd. Quarterly GSTR-1 is due on the 13th and monthly tax is paid through Form PMT-06 by the 25th.
Should I take the 3-day Rule 14A registration?
It is genuinely quick and suits a small supplier whose monthly output tax on B2B supplies will stay within Rs 2.5 lakh. It is the wrong choice if you expect seasonal spikes, large one-off orders or rapid growth, because there is no automatic reversion when you cross the limit and the exit through Form GST REG-32 is more demanding than the entry.
How do I move from a Rule 14A registration to a normal one?
Through Form GST REG-32 on the portal. Every return due from the effective date of registration up to the date of the application must be filed with no gaps, a minimum filing history is required, no cancellation proceedings may be pending, and Aadhaar authentication of the primary authorised signatory and at least 1 promoter or partner is needed before an ARN is generated. Higher B2B liability can be reported from the first day of the month following the withdrawal order.
Why is the interest figure in my GSTR-3B different from my own computation?
From the January 2026 tax period the portal computes interest itself, allowing the benefit of the minimum cash ledger balance held between the due date and the date of debit. The figure is the minimum payable and cannot be edited downward, though it can be increased on self-assessment. If your computation is lower, the difference has to be taken up separately with workings rather than adjusted in the return.
What is Ship-To GSTIN and does it affect my business?
From 1 August 2026, where goods are billed to one party and shipped to another, the GSTIN of the delivery location must be captured in the e-invoice and e-way bill systems, with “URP” used where the consignee is unregistered. Exports are excluded. For documents raised through the IRN route the ship-to details are fixed at IRN generation, so customer and site master data has to be correct at invoicing.
Do I now have to close every e-way bill after delivery?
Closure is voluntary and carries no penalty at present. It can be done by the supplier, recipient, transporter or other authorised person on the day of delivery or the following day, and remains available up to 1 day after the e-way bill expires. Adopting it is still sensible, because a long trail of e-way bills left open after delivery is the kind of pattern that invites questions later.
My supplier has not uploaded an invoice. Can I still claim the credit?
If it is not reflected through GSTR-2B, claiming the credit creates a visible mismatch and invites an intimation or notice. The practical route is supplier follow-up within the month and claiming the credit in the period it appears, which is why monthly reconciliation rather than year-end discovery protects both the credit and the relationship.
Can I still file returns for old periods I missed?
Only if the due date is less than 3 years old. Any return whose due date is 3 or more years past is permanently barred, and the window closes month by month on a rolling basis. Old unfiled periods should be reviewed and regularised immediately rather than left for a year-end clean-up.
Do I need to file GSTR-9 and GSTR-9C, and by when?
GSTR-9 is required above Rs 2 crore of aggregate turnover and GSTR-9C above Rs 5 crore. For FY 2025-26 both are due by 31 December 2026, in the revised formats first applicable for FY 2024-25.
Do you handle GST work only for businesses in Jaipur?
The practice is based in Ahmedabad and serves Rajasthan clients digitally on the same monthly cycle, covering registration, filing, reconciliation, notices and appeal preparation. Businesses elsewhere in Rajasthan and across India are handled on the same process.
Book a Free 30-Minute GST Consultation
Whether you need a first GST registration, a reliable monthly filing process, an e-way bill practice that matches Rajasthan’s actual thresholds, a reconciliation clean-up before the annual return, or a reply to a notice that has already arrived — the starting point is the same conversation: where your compliance stands today and what it will take to make it solid. The first 30 minutes are free, and you will leave with a clear picture either way.
Book a Free ConsultationChat on WhatsApp
CA Murli Chandak – FCA | IBBI-Registered Valuer (Securities or Financial Assets) | IBBI/RV/07/2021/14408
Website: murlichandak.com
Phone: +91 99985 39902
Email: murlichandak@murlichandak.com
LinkedIn: Connect with CA Murli Chandak
Disclaimer: This article is for general information only and does not constitute tax, legal or professional advice. GST rates, thresholds, forms, due dates, State notifications and portal procedures change frequently; the positions stated here were verified against publicly available sources as of September 2026 and should be confirmed against the latest official material before acting. Engagement terms, scope and fees are confirmed in writing before any assignment begins.