Educational reference only. Terms are simplified for orientation. Confirm current applicability, forms, deadlines, thresholds, and process details in the linked official source and with a qualified professional.
1. Registration language
Start by identifying the registration context before selecting a route.
- GSTIN
- The identifier assigned to a registered person in the GST system.
- Normal taxpayer
- One registration context shown in the official GST help; current eligibility must be checked.
- Composition
- A GST registration/levy context with its own official guidance and applicability questions.
- Casual taxable person
- A distinct registration context listed by the GST portal.
- Input Service Distributor (ISD)
- A registration context shown in GST portal help; use current official material for its process.
2. Invoice and return language
Return labels describe different data and filing lanes.
- Outward supplies
- Supplies made outward by a taxpayer; the GST returns help uses this concept with GSTR-1 activities.
- GSTR-1
- A GST return label associated with outward-supply details; applicability and timing are current-rule questions.
- GSTR-1A
- A return label shown in current GST portal help; use the portal for its process and applicability.
- GSTR-3B
- A GST return label the portal presents as a preparation and filing workflow.
- Nil return
- A portal workflow label for a return with no reportable activity in the relevant context; verify before using.
3. Matching and credit language
Comparison is a workflow step, not a claim of credit eligibility.
- Input Tax Credit (ITC)
- Credit that may be available subject to current GST conditions and the facts.
- GSTR-2A
- A GST portal view described as auto-drafted inward-supply details.
- GSTR-2B
- A GST portal view described as an auto-drafted ITC statement.
- Purchase register
- The firm’s internal record of purchases, used as a comparison source.
- Mismatch
- A difference between records that needs an explanation, evidence, owner, and review.
4. Operational portals
Some operational workflows are separate from a return itself.
- e-Invoice
- A separate GST operational portal/workflow; it is not assumed for every taxpayer or invoice.
- IRN
- An invoice-reference term used in e-invoice workflows; consult the live official portal.
- e-Way Bill
- A separate portal/workflow connected with movement-related facts; use current official guidance.
- Offline utility
- GST portal software support for preparing or matching data; it does not replace review.
- JSON
- A structured data-file format used by some portal or software workflows.