Common GST mistakes (and how to avoid them)

A few mistakes show up again and again. Avoiding them keeps you out of trouble.

• Wrong place of supply, so CGST/SGST is charged where IGST was due.
• Wrong or missing HSN/SAC code.
• Claiming input credit that is not in your GSTR-2B.
• Skipping a nil return and paying a late fee for nothing.
• Not reconciling GSTR-1 with GSTR-3B.
• Forgetting reverse charge on notified purchases.
• Issuing a tax invoice when only a bill of supply was needed.

Good records and a correct invoice from the start prevent most of these. Start with a clean invoice.