Complete GST Handbook
Stay compliant with the latest GST laws, registration thresholds, and rate structures as of February 2026.
GST Registration Thresholds
In India, GST registration is mandatory if your aggregate turnover in a financial year exceeds the specified limits.
₹40 Lakh
Special States: ₹20 Lakh
₹20 Lakh
Special States: ₹10 Lakh
Compulsory
Special States: Compulsory
Note: Special category states include Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand.
Quick Check
Not sure if you need GST registration? Speak with our experts for a quick assessment.
Check EligibilityGST Rate Structure 2026
The GST Council has categorized goods and services into various slabs to ensure essential items remain affordable.
Essential goods like fresh fruits, vegetables, milk, salt, and food grains. Books and newspapers.
Commonly used items: Sugar, spices, tea, coffee, edible oil, life-saving drugs, coal.
Processed food, computers, mobile phones, business class air travel, medical oxygen.
Standard rate for most services, capital goods, hair oil, soaps, toothpaste, electronic appliances.
Luxury items, automobiles, tobacco products, carbonated drinks, high-end electronics.
GSTR-1
Outward Supplies (Monthly)
11th of every month
Due Date
GSTR-3B
Summary Return & Tax Payment
20th/22nd/24th of every month
Due Date
GSTR-9
Annual Return
31st Dec of following FY
Due Date
CMP-08
Composition Scheme (Quarterly)
18th of month following quarter
Due Date
Stay Ahead of Deadlines
Timely compliance is critical to avoid heavy penalties and ensure smooth Input Tax Credit (ITC) flow. Late fees under GST can accumulate quickly, impacting your business's cash flow.
E-Invoicing
Mandatory for businesses with turnover exceeding specified limits. We help implement compliant e-invoicing systems.
HSN/SAC Codes
Accurate classification is vital. Incorrect HSN codes can lead to wrong tax rates and potential litigation.
Legal Advisory
Expert representation for GST audits, show-cause notices, and appeals before appellate authorities.
Need Professional GST Management?
Our partners at M A Singh & Co specialize in complex GST advisory and compliance for large and small enterprises.