Navigating GST in India

Navigating VAT in India

This guide provides an overview of GST in India, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within India.

Last Updated: November 2025

2017

India replaced a complex web of state taxes with GST, one of the world’s biggest tax reforms.

India at a glance.

Standard rate

18% GST

Digital services GST

Yes, at 18%

Mandate e-invoicing

Yes

Currency

Indian Rupee (INR)

Zero-rated items

Export of goods or services is zero-rated under GST

GST format

15 alphanumeric character

Fiscal representation

A representative in India can be appointed in cases of a non-resident provider supplying OIDAR services (non-mandatory)

e-invoicing in India.

e-invoicing
in India.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

Yes

B2C mandate in place

No

Obligation status: B2B e-Invoicing

Historic

B2B e-Invoicing model

Direct/Unregulated Clearance Model

Name of exchange infrastructure

IRP (Invoice Registration Portal)

Format(s) used

JSON (Form GST INV-1), PDF, paper

FAQs

What happens if GST returns are filed late?

Late fees plus interest (18% per annum) apply. Filing returns is mandatory even with nil transactions.

Can ITC be claimed on employee expenses?

ITC is restricted for:

Personal expenses
Food/beverages
Employee-related benefits unless mandatory by law

What is an IRN (Invoice Reference Number)?

A unique 64-character number generated after the invoice is registered on the Invoice Registration Portal (IRP). It validates that the invoice is e-invoice compliant.

Nearby countries.

Explore indirect tax information in these countries:

Thailand

Oman

UAE

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