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Clear guides to GST, e-invoicing, e-way bills and running your books, written for owners, accountants and CAs.

GST and e-invoicing

What is e-invoicing under GST? IRN, QR code and who must complyAn e-invoice is a B2B tax invoice, credit note or debit note whose details are reported to the government's Invoice Registration Portal (IRP), which returns a unique Invoice Reference Number (IRN) and a digitally signed QR code. As of November 2026, every business whose aggregate turnover crossed ₹5 crore in any financial year from 2017-18 must e-invoice its B2B supplies, exports and SEZ supplies; sales to consumers (B2C) are not covered. Without an IRN, such a business's B2B invoice is not a valid tax invoice.Read the guide The 30-day e-invoice rule: who it applies to and how to count the daysThe 30-day e-invoice reporting rule stops a business with annual aggregate turnover (AATO) of ₹10 crore or more from reporting an invoice, credit note or debit note to the Invoice Registration Portal more than 30 days after the document date. The document date counts as day 1, so an invoice dated 1 November 2026 must be reported by 30 November 2026. As of November 2026 the rule has applied since 1 April 2025; businesses below ₹10 crore have no such limit but still need an IRN for every B2B invoice.Read the guide E-way bill rules: when you need one, validity, extension and state limitsAn e-way bill is an electronic document generated on the GST e-way bill portal before goods move, when the consignment value, including tax, is more than ₹50,000. It has Part A (goods, parties and the invoice or challan) and Part B (vehicle or transporter), and for normal cargo it is valid for one day per 200 km. As of November 2026, each state sets its own limit for movement within the state, so check your state's current notification.Read the guide GSTR-1 explained: tables, due dates, IFF, GSTR-1A and common mismatchesGSTR-1 is the GST return in which a registered business reports its outward supplies: sales invoices, credit and debit notes, exports, advances and an HSN-wise summary. As of November 2026, monthly filers file it by the 11th of the next month and quarterly (QRMP) filers by the 13th of the month after the quarter. The B2B details you report in GSTR-1 become your buyers' GSTR-2B, so errors in it can cost your customers their input tax credit.Read the guide GSTR-3B explained: tables, auto-filled values, tax payment and due datesGSTR-3B is the summary GST return in which a business declares the tax on its supplies, claims input tax credit and pays the balance. As of November 2026, monthly filers file it by the 20th of the next month, and QRMP filers by the 22nd or 24th of the month after the quarter, depending on the state. Liability is auto-filled from GSTR-1 and credit from GSTR-2B, and tax is paid by offsetting credit and cash from the electronic ledgers.Read the guide GSTR-2B and input tax credit: how to match purchases and protect ITCGSTR-2B is a static, auto-drafted statement of the input tax credit (ITC) available to a business for a tax period, built from its suppliers' GSTR-1 or IFF filings and its own actions in the Invoice Management System (IMS). As of November 2026 it is generated on the 14th of the following month, and ITC can be claimed only for invoices that appear in it. Matching your purchase register with GSTR-2B every month shows which suppliers have not filed and how much credit is at risk.Read the guide GST Invoice Management System (IMS): accept, reject or keep pendingThe Invoice Management System (IMS) is a facility on the GST portal, live since October 2024, where a buyer can accept, reject or keep pending each invoice and note that suppliers have reported. Accepted records count in GSTR-2B, rejected records are left out, and pending records wait until you act. As of November 2026, records with no action are deemed accepted when GSTR-2B is generated, and you can recompute GSTR-2B after changing actions, before filing GSTR-3B.Read the guide

TallyPrime

How to view TallyPrime data on your mobile: four ways comparedYou can view TallyPrime data on a mobile phone in four main ways: remote access to the office PC, reports exported and shared by your accountant, TallyPrime hosted on a cloud server, or a sync service such as Auditer that copies your books to the cloud and shows them in an app. Before choosing, check security, whether entries go back into TallyPrime, what you see when the Tally PC is off, and support for several companies and users.Read the guide

Collections

Payment reminders that get paid: timing, channels and what to writeA payment reminder is a short message that tells a customer which bill is due, how much, by when, and how to pay. Reminders work when they are timed around the due date (a few days before, on the day and about a week after), sent on a channel the customer reads, and stopped as soon as the bill is paid. Keep each one polite and specific: the invoice number and date, the amount, the due date and a UPI ID or QR code.Read the guide

Pricing

What is usage-based pricing, and when does it cost less?Usage-based pricing means you pay for what you actually do, such as entries posted or messages sent, instead of a fixed fee for a plan, a number of users or a bundle of features. It usually costs less when few people use the software or activity is uneven, and can cost more at very high, steady volumes. Auditer uses prepaid credits (₹1 = 1 credit, plus 18% GST): viewing, syncing, reports and dashboards are free, and posting an entry to TallyPrime costs 0.10 credit.Read the guide

General information, not tax or legal advice. Rules change; check the official portals or your tax professional.