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How we check our numbers
The rules behind every bydigital tool, how often they are reviewed and how corrections are handled. Last reviewed 25 October 2026.
Who writes and checks the content
All tools and guides are written by Mantu Kumar, who is responsible for their accuracy. There are no paid placements or sponsored guides.
Sources behind the numbers
| Item | Source | Used in the tools |
|---|---|---|
| GST rates | GST Council decisions notified by CBIC; GST 2.0 slabs effective 22 September 2025 | 0%, 5%, 18%, 40%; special 0.25% and 3% |
| Late fee | Section 47 CGST Act and the late-fee capping notifications of 2021 | ₹50/day (₹20 nil); caps ₹500 nil, ₹2,000 / ₹5,000 / ₹10,000 by turnover |
| Interest | Section 50 CGST Act | 18% a year on net tax paid late in cash |
| CGST / SGST / IGST | CGST, SGST and IGST Acts; place-of-supply rules | Intra-state: half and half; inter-state: IGST at full rate |
| GSTIN check digit | Published GSTIN check-digit algorithm | 15 characters: state code, PAN, entity, Z, check digit |
| Invoice fields | Rule 46 of the CGST Rules | Mandatory particulars on a tax invoice |
How changes are made
- Rates, caps and thresholds are reviewed after every GST Council meeting and whenever CBIC issues a notification that changes them.
- The tool code, the guides that mention the figure and the worked examples are updated together.
- Every example is recalculated with the tool before publishing.
- The review date on the page is updated.
What the tools assume
- The GST rate you choose is correct for your HSN/SAC code; the tools do not classify goods or services.
- Late fees use the standard Section 47 rates and caps; one-off waivers or amnesty schemes are not applied automatically.
- Amounts are rounded to two decimals; your accounting software may round each line differently.
Advertising and independence
bydigital earns money from Google AdSense and optional donations. Neither affects any result or guide.
Report an error
Email [email protected] with the page, your inputs and the result you expected. Confirmed errors are fixed, usually within a few working days.