GST on Residential Property in India: Rates, Rules & Exemptions

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By  Online Legal India

Published on  27 Dec 2025

Updated On  06 Jul 2026

Category  GST

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The GST on residential property includes the under-construction property. The 1% rate is for affordable housing or 5% is for non-affordable housing without input tax credit (ITC). Keep reading and stay updated.

CGST and SGST Explained: Meaning, Differences, and Applicability

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By  Online Legal India

Published on  27 Dec 2025

Updated On  29 Jun 2026

Category  GST

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CGST and SGST are the two essential components of Goods and Services Tax (GST) in India. It applies to the intra-state transactions (within a single state) of goods and services. Both taxes are levied by the Indian government. Keep reading.

Types of GST Taxpayers and GST Registration Process in India

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By  Online Legal India

Published on  24 Dec 2025

Updated On  07 Jul 2026

Category  GST

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A GST taxpayer means an individual or business entity that is registered under the GST system in India. They can collect and pay tax on the supply of goods and/or services. They must follow specific GST norms in India. Keep reading and stay updated.

GSTR-11: UIN Holder GST Return, Due Date & Filing Guide

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By  Online Legal India

Published on  22 Dec 2025

Updated On  07 Jul 2026

Category  GST

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GSTR 11 is a GST return which must be filed by a person holding a Unique Identity Number (UIN). It is used to claim a refund of taxes paid on inward supplies received from registered suppliers in India during a given month. Keep reading to learn.

Invoice Reference Number (IRN) in GST: A Complete Guide

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By  Online Legal India

Published on  19 Dec 2025

Updated On  04 Aug 2026

Category  GST

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The IRN (Invoice Reference Number) is a unique 64-character identification number. It is generated by the Invoice Registration Portal (IRP). This assigned to every B2B invoice, credit note, or debit note issued under the GST system. Keep reading.