GST Guide India 2025: Rates, Calculation, Registration & Returns

This GST Guide India 2025 covers every rate slab, how to calculate GST with examples, gst.gov.in registration steps, return due dates, and ITC eligibility — plus our free GST calculator for instant totals.

GST Rate Slabs 2025

0%Milk, fresh vegetables, flour (atta)
5%Sugar, tea, edible oil, transport
12%Ayurvedic medicines, notebooks, sewing machines
18%Electronics, laptops, AC restaurants, telecom services
28%Luxury cars, demerit goods (plus cess)

Popular GST Guides

How to Calculate GST in India (With Example)

To calculate GST, multiply the base price by the GST rate. At 18% on ₹10,000: GST = ₹10,000 × 18% = ₹1,800, and the total becomes ₹11,800 (exclusive method). If a price already includes GST, reverse it: Base = ₹11,800 × 100 ÷ 118 = ₹10,000. Intrastate sales split the rate equally into CGST and SGST (9% each at 18%); interstate sales attract IGST. Use our free GST calculator for any rate, or see the exclusive and inclusive formulas.

GST Registration Process: Steps on gst.gov.in

GST registration is mandatory once annual turnover crosses ₹40 lakh for goods (₹20 lakh in special-category states) or ₹20 lakh for services (₹10 lakh in special-category states). Register on the official GST portal: gst.gov.in → Services → Registration → new registration. Enter your PAN, mobile and email OTPs in Part A to get a TRN, then complete Part B with business details, bank account, address proof and photos. Sign with DSC or EVC, submit, and track your ARN. GSTIN is issued within 3 working days of verification. Estimate your GST liability.

GST Return Filing: GSTR-1, GSTR-3B & GSTR-9 Due Dates

GST return filing is a monthly or quarterly routine for every registered business. GSTR-1 captures outward supplies: monthly by the 11th of the next month, or quarterly by the 13th under QRMP. GSTR-3B summarises tax payable: monthly by the 20th, or quarterly by the 22nd/24th under QRMP. The annual GSTR-9 is due 31 December of the next financial year, where applicable. Late filing attracts interest at 18% p.a. plus daily late fees. Use our GST calculator to verify the tax you report. See the GST Returns Calendar on the portal.

Input Tax Credit (ITC) Rules: Eligibility & Blocked Credit

What is input tax credit (ITC)? It is the GST you paid on purchases, adjustable against the GST you collect on sales. You qualify only if you hold a valid tax invoice, receive the goods or services, and the supplier has reported the supply in GSTR-1 (Section 16 of the CGST Act). Claim the credit before the due date of the September return of the following financial year, or it lapses. ITC is blocked on personal expenses, motor vehicles, and goods lost or stolen (Section 17(5)). See the CGST Act provisions. Use our GST calculator for instant results.

Frequently Asked Questions

What is the GST registration limit in India?

Registration is mandatory when annual turnover exceeds ₹40 lakh for goods or ₹20 lakh for services (₹20 lakh for goods and ₹10 lakh for services in special-category states). Smaller businesses can register voluntarily and claim ITC.

What is the GSTR-3B due date?

GSTR-3B is due monthly by the 20th of the following month. Under the QRMP scheme, small businesses file quarterly by the 22nd or 24th of the month after the quarter ends, depending on their state.

Can I claim ITC before receiving the goods?

No. Section 16(2) of the CGST Act allows ITC only after you receive the goods or services, hold a valid tax invoice, and the supplier has reported the supply in GSTR-1.

What happens if I miss the GST return deadline?

Late filing attracts interest at 18% per annum on the unpaid tax plus daily late fees. The GSTR-9 annual return for a financial year is due by 31 December of the next year.