The 57th GST Council meeting cut penalties, waived some late fees and opened new ITC, but none of it is law yet. What changes for small kitchens and shops.
Yes, you can send a GST invoice on WhatsApp. GST law checks what the bill says, not how it travels. The Rule 46 fields, the signature question and record rules.
From 1 Apr 2026, FSSAI basic registration covers food businesses up to ₹1.5 crore turnover. How a home kitchen applies on FoSCoS, fees and what goes on bills.
GST on clothes is 5% if a piece sells for ₹2,500 or less before tax, 18% above. The per-piece test, tag-price maths, fabrics, sarees, footwear and HSN codes.
Record Swiggy and Zomato sales at full food value, then commission, fees and TDS as separate lines. A worked week, the GSTR-3B tables and the payout check.
You can't delete a GST invoice. Cancel and reissue it before GSTR-1, or fix it with a credit or debit note after. Time limits, Table 13 and e-invoice rules.
A bill discount on items at 5% and 18% GST must be split across lines before tax. The law, the pro-rata method, a worked example and the paisa rounding fix.
A discount printed on the bill can drop a garment from 18% to 5% GST, because the ₹2,500 test uses the price paid per piece, not the tag. Worked examples.
Selling home food on Swiggy or Zomato does not force GST registration. The ₹20 lakh limit applies, but app and WhatsApp sales count together. The law and maths.
To find the GST inside a menu price, multiply by 100 and divide by 100 plus the rate. ₹240 at 5% holds ₹11.43 of GST. Plus the odd-paisa split and round-off.
