Priya Sharma
Priya Sharma is a GST and accounting expert with 7+ years of experience helping Indian small businesses manage GST compliance, billing, and bookkeeping. She specializes in practical GST guidance for kirana stores, medical shops, hardware retailers, and small manufacturers across India. Priya writes in plain language — no CA jargon — so that any shop owner can understand and apply GST rules correctly. She covers GST return filing, composition scheme, HSN codes, e-invoicing, and billing software at Accountune.
GSTR-9 Annual Return FY 2025-26: Due Date, Limit and Tables
GSTR-9 annual return for FY 2025-26 is due 31 Dec 2026. Who must file above ₹2 crore, the new 6A1 and 8H1 tables, Table 17 HSN summary, late fee and reconciliation.
Priya Sharma20 min readSteel HSN Code 2026: TMT Bar, MS Pipe, Sheet & Scrap Rates
Steel HSN code 2026 with GST rates. TMT bar 7214, MS pipe 7306, sheets 7208, scrap 7204, all at 18%. Plus the scrap RCM and 2% TDS rule most guides miss.
Priya Sharma20 min readElectrical Items HSN Code 2026: Wire, Switch, MCB & LED
Electrical items HSN code list 2026: wire 8544, switch 8536, MCB and DB 8537, fan 8414, all at 18%. LED lighting is the one item at 5%. Full rates.
Priya Sharma18 min readTiles HSN Code 2026: 6907, Vitrified & Sanitaryware
Tiles HSN code is 6907 at 18% GST. Full list 2026: vitrified, glazed, wall, roofing 6905 at 5%, sanitaryware 6910, and why 6908 no longer exists.
Priya Sharma20 min readPlywood HSN Code 2026: 4412, MDF, Board & Timber Rates
description Plywood HSN code is 4412 at 18% GST. Full wood board list 2026: MDF 4411, particle board 4410, doors 4418, and why raw timber jumped to 18%.
Priya Sharma18 min readHardware HSN Code 2026: Screws, Fittings, Locks & Tools
Hardware HSN code list 2026: screws 7318, hinges 8302, locks 8301, tools 8205, all at 18%. Steel buckets dropped to 5%. Full list with GST rates.
Priya Sharma18 min read10 GST Mistakes Small Businesses Make in India (2026)
The most common GST mistakes small businesses make in 2026 and how to avoid them: what each error costs, why it happens, and the exact fix for each one.
Priya Sharma16 min readPlace of Supply Under GST: Rules, Examples & CGST vs IGST
Place of supply under GST decides CGST+SGST or IGST. Rules for goods and services, counter sales, bill-to-ship-to, and how to fix a wrong tax charge.
Priya Sharma22 min readGST Registration Cancellation 2026: Rules, Steps & Revocation
GST registration cancellation in 2026: REG-16 steps, ITC reversal on closing stock, GSTR-10 final return, and the 90/270-day revocation window explained.
Priya Sharma24 min readProforma Invoice Under GST: Meaning, Rules & 2026 Guide
What a proforma invoice is under GST, whether GST applies, ITC rules, advance payments and what to do when the rate changes. Plain-English 2026 guide.
Priya Sharma24 min readGST Penalty for Late Filing 2026: Late Fee, Interest and What Actually Happens
GST penalty for late filing in 2026: ₹50 per day late fee, turnover-wise caps, 18% interest, e-way bill blocking and the three-year filing bar. (145 chars)
Priya Sharma19 min readDifference Between Debit Note and Credit Note Under GST
Difference between debit note and credit note under GST: who issues each, the 30 November limit, the new ITC reversal rule, and where they go in GSTR-1.
Priya Sharma25 min read
Redefine business accounting
Join thousands of Indian small businesses running their accounts, billing and inventory on Accountune.