Resource Guide
GST Guide — Rates, Returns & Compliance
Everything you need to know about GST — slab rates, return filing schedule, HSN codes, and composition scheme.
GST Slab Rates
Four-tier structure for goods and services
Nil Rated
Essential goods — Fresh vegetables, milk, eggs, bread, salt.
5%
Packaged food, medicine, transport services, butter, ghee, cheese, dry fruits.
18%
Most services (IT, legal, CA), branded garments, electronics, restaurant dining (AC), textiles, banking.
40%
Luxury & demerit goods — cars, tobacco, aerated drinks.
Exempt: Healthcare, education, RBI services, unprocessed grains
GST Return Filing Schedule
| Return | Purpose | Due Date | Frequency |
|---|---|---|---|
| GSTR-1 | Outward supplies (sales) | 11th of next month | Monthly |
| GSTR-3B | Summary return + tax payment | 20th of next month | Monthly |
| GSTR-9 | Annual return | 31st December | Annually |
| GSTR-9C | Reconciliation (turnover >₹5Cr) | 31st December | Annually |
| IFF/GSTR-1 (QRMP) | Invoice furnishing for quarterly filers | 13th of next month | Quarterly |
| GSTR-3B (Quarterly) | Summary return + tax payment for quarterly filers | 24th of next month | Quarterly |
| CMP-08 | Composition scheme return | 18th of month after quarter | Quarterly |
GST Composition Scheme
Eligibility
- Turnover up to ₹1.5 crore (₹75 lakh for NE states including Assam)
- Not applicable for service providers (except restaurant services)
- Cannot make inter-state outward supplies
- Cannot supply through e-commerce operators
Tax Rates
- Manufacturers: 1% (0.5% CGST + 0.5% SGST)
- Restaurants: 5% (2.5% CGST + 2.5% SGST)
- Other suppliers: 1% (0.5% CGST + 0.5% SGST)
- Service providers (via notification): 6% (3% CGST + 3% SGST)
E-Invoicing Thresholds
| Effective From | Turnover Threshold |
|---|---|
| 1 Aug 2023 | ₹5 Crore and above |
| 1 Apr 2025 | ₹1 Crore and above (proposed) |
E-invoicing requires generating an Invoice Reference Number (IRN) from the IRP portal before issuing B2B invoices.
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