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Adullam Tax & AccountingADULLAM TAX & ACCOUNTING
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GST

GST registration, monthly & annual returns

Authority: GST Council · CBIC · GSTN portal

GST merged 17 taxes. Since 22 September 2025 rates are 5% and 18% (40% for a few items). File GSTR-1 and GSTR-3B monthly and GSTR-9 annually; portal checks on input credit and e-invoices keep tightening.

What to do

Official: confirmed from the law, government notifications and expert sources · Case-specific: whether or how much it applies depends on your company; Adullam assesses it for you in consultation · Example: illustrative only.

MonthlyOfficial

Last month's sales by the 11th; small QRMP filers quarterly by the 13th.

Source: adullamcorp.com · checked
MonthlyOfficial

By the 20th: output tax less input credit, paid. Without it the next GSTR-1 is blocked.

Source: adullamcorp.com · checked
MonthlyOfficial

Only credit matching GSTR-2B/IMS can be claimed.

Source: dmifinance.in ·
As neededOfficial

12% and 28% removed; most goods at 5% or 18%, sin and luxury goods 40%. Around the change date, time of supply decides.

Source: tallysolutions.com ·
As neededOfficial

Mandatory once turnover has exceeded ₹5 crore; at ₹10 crore+ invoices must be reported within 30 days or the portal rejects them.

Source: taxguru.in · checked
As neededOfficial

Recipients pay GST on imported services such as parent fees; RCM e-invoice types are in sandbox from October 2026.

Source: taxgst.in ·
AnnualOfficial

Exempt up to ₹2 crore; GSTR-9 above that; GSTR-9C too above ₹5 crore. By 31 December.

Source: studycafe.in · checked
AnnualOfficial

File an LUT each financial year to export without paying IGST.

Source: adullamcorp.com · checked
As neededOfficial

Returns more than three years overdue are barred on the portal.

Source: dmifinance.in ·

Deadlines


Source: adullamcorp.com · checked
GSTN

Source: calcguru.in · checked
GSTN

Source: adullamcorp.com ·
GSTN

Source: calcguru.in · checked
GSTN

or the annual return date if earlier
Source: studycafe.in · checked
CBIC

Source: taxscan.in ·
GSTN

What we need from you

  • Sales and purchase invoices with HSN
  • Bills of entry
  • E-invoice and e-way bill records
  • Parent service/royalty invoices (RCM)

Good to know

On 8 October 2026 the 57th GST Council kept rates, recommended removing arrest powers, raising the prosecution threshold to ₹5 crore, faster refunds and wider input credit. Input-service refunds from 1 November 2026 need notification first.

Source: canearby.com ·

Penalties & interest

₹50 a day (₹20 nil). Cap ₹2,000 / ₹5,000 / ₹10,000 by turnover (₹500 nil)Official Source: calcguru.in · checked
18% a year on the cash portion, dailyOfficial Source: taxguru.in · checked
24% a yearOfficial Source: taxguru.in · checked
₹50/day up to ₹5 crore, ₹100 up to ₹20 crore (cap 0.04%), ₹200 above (cap 0.5%)Official Source: studycafe.in · checked

Our fees

Example: ₹3,000–₹15,000 a monthExample
Example: ₹5,000–₹15,000; usually 2–4 weeksExample
Example: ₹15,000–₹75,000Example
PROPERTY

Office & factory rent TDS

Lease with Adullam Property; rent TDS and GST reverse charge here.

Open Adullam Property →

Recent cases

Confirmed cases plus illustrative examples within real ranges; examples are labelled.

· EY · CAnearbyOfficial

No rate change; arrest powers removed, general penalty ₹25,000→₹10,000, refunds in 3 working days.

Read source →
Example

A ₹3 crore seller missed six GSTR-3Bs: ₹5,000 capped fees each plus 18% interest, and GSTR-1 blocked.

Request a consultation

Are any of our Indian filings missing?

Our local accounting team and partner chartered accountant will look with you. The first consultation is free.

Phone+82-10-7641-4018
KakaoTalkceo_adlconsulting
Emailliminae@adullamcorp.com
WhatsApp+82-10-2991-4018
AI

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Common questions with sources. Our AI answers from the material we have prepared.

GST · Adullam Tax & Accounting