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Finance reference guides: TDS and GST
Learn how tax is collected at the time of payment (TDS) and how GST works, step by step, with worked examples, practice calculators and quizzes.
Who is this for? Anyone who is comfortable with basic numbers and wants a clear, beginner-friendly start in TDS (Tax Deducted at Source) and GST (Goods and Services Tax) — for example to support an accounts or payroll team. No prior tax knowledge is needed.
How long? Twelve short lessons in two parts (7 on TDS, 5 on GST) that you can finish at your own pace. We have not set a fixed duration, and it is not an accredited course.
Your path: 12 lessons in two parts
Not started yet — 12 lessons
Part 1 · TDS (income tax collected at the time of payment)
- 1Tax basics: PAN, tax year and who paysThe ideas you need before TDS makes sense✓
- 2What is TDS and how does it work?Deductor, deductee and the five-step cycle✓
- 3Sections, rates and limitsA beginner's chart for common payments✓
- 4Practise: TDS calculatorTry amounts and see when TDS applies✓
- 5Deposit, returns and certificatesDue dates, forms, interest and late fees✓
- 6Form 130, Form 26AS/AIS and common mistakesHow a taxpayer gets credit, and what goes wrong✓
- 7Final quiz and glossaryTest yourself and keep the key terms✓
Part 2 · GST (tax on the supply of goods and services)
- 1GST basics: what it is and who collects itCGST, SGST, IGST and GSTIN✓
- 2Rates, registration and who must registerSlabs, limits and the composition scheme✓
- 3Tax invoice and GST calculatorInvoice contents and practice arithmetic✓
- 4Input tax credit and reverse chargeHow businesses avoid tax on tax✓
- 5Returns, due dates and final quizGSTR-1, GSTR-3B, late fees and a ten-question quiz✓
Ticks and the progress bar are saved only in this browser on this device.
What you will be able to do
- Explain in simple words what TDS is and who deducts and who receives.
- Recognise the common TDS sections and look up the rate and limit for a payment.
- Work out, on paper or with the practice calculator, whether TDS applies and how much.
- Describe the cycle: deduct, deposit, file the return, issue the certificate, claim credit.
- Know the main due dates and the cost of missing them.
- Read a salary certificate and a tax credit statement at a basic level.
- Explain GST in simple words, and tell CGST, SGST and IGST apart.
- Work out the GST on an invoice with the practice calculator, and know when a business must register.
- Explain input tax credit and reverse charge, and name the main GST returns and their due dates.
What these guides do not cover
- Preparing real returns, tax planning or giving tax advice to anyone.
- GST return preparation, e-invoicing set-up, tax audit, transfer pricing or other advanced topics.
- Accounting software training.
Possible career directions
These are possible directions, not confirmed vacancies. Every employer sets its own requirements, and learning here does not guarantee a job.
Where this material comes from
The lessons are written in our own words. For structure and facts we studied public guides, mainly ClearTax, and cross-checked rates and dates against other 2026 sources:
- ClearTax — TDS guide
- ClearTax — TDS rate chart for FY 2026-27
- ClearTax — TDS and TCS changes from April 2026
- ClearTax — GST guide
- ClearTax — GST registration
- GST portal — official site
- Income Tax Department — official e-filing portal
Bigsun is not affiliated with ClearTax. Links are provided so you can read further.
Learning material for beginners, checked in October 2026. It is not tax or legal advice. Tax rules, rates and due dates change, and different websites sometimes show different details. Always confirm on the Income Tax Department portal (incometax.gov.in) or with a Chartered Accountant before applying anything in real work. All names and amounts in the examples are made up.