India GST 2025 — Rates, Registration, Filing & Calculation Guide
This complete India GST guide explains GST rates, turnover limits, GST registration (GSTIN), return filing, input tax credit (ITC), invoice rules, penalties, and a built-in GST calculator.
Last Updated: 2025
Quick Summary
Key Facts at a Glance
- Standard GST Rates: 0%, 5%, 12%, 18%, 28%
- Mandatory GST Registration: ₹40 lakh (Goods), ₹20 lakh (Services)
- GSTIN: 15-digit GST Registration Number
- GST Returns: GSTR-1, GSTR-3B (monthly/quarterly)
- Tax Authority: CBIC – Central Board of Indirect Taxes & Customs
GST Rates in India (2025)
| GST Rate | Category | Examples |
| 0% | Essential items | Unpacked food, fresh vegetables, pulses |
| 5% | Essential goods | Packaged food, medicines, household items |
| 12% | General goods | Phones, machinery parts |
| 18% | Standard rate | Electronics, services, IT services |
| 28% | Luxury items | Car, AC, luxury goods |
GST Registration Requirements
Who Must Register?
- Businesses with turnover above ₹40 lakh (goods)
- Service providers above ₹20 lakh
- E-commerce sellers
- Casual taxable persons
- Input service distributors
Documents Required
- PAN Card
- Aadhaar Card
- Business proof
- Bank account details
- Passport photo
- Address proof
https://www.gst.gov.in
GST Invoice Requirements
- Supplier name & address
- Invoice number & date
- GSTIN of supplier & customer
- HSN/SAC Code
- Taxable value
- CGST, SGST, IGST separately
- Total amount with GST
Note: If GSTIN is not shown, the invoice is not a valid GST invoice.
GST Return Filing (2025)
Monthly / Quarterly GST Returns:- GSTR-1 — Sales return
- GSTR-3B — Tax summary & payment
- GSTR-9 — Annual return
https://www.gst.gov.in
GST Calculation Formula
GST Amount = (Original Price × GST Rate)
Total Price = Original Price + GST Amount
Total Price = Original Price + GST Amount
GST Calculator (Interactive)
HSN & SAC Codes (Basic Overview)
| Type | Meaning |
| HSN Code | Used for Goods classification |
| SAC Code | Used for Service classification |
Reverse Charge Mechanism (RCM)
- Importer of services
- Raw cotton industry
- Security services
- Goods Transport Agency (GTA)
Penalties (2025)
| Offense | Penalty |
| Failure to register | ₹10,000 or tax amount (whichever higher) |
| Wrong invoice | ₹25,000 |
| Late filing | ₹50/day (GSTR-1), ₹50/day (GSTR-3B) |
FAQs
1. What is the GST rate in India in 2025?
0%, 5%, 12%, 18%, and 28% based on goods/services.
2. What is GSTIN?
A 15-digit GST registration number.
3. Who must register for GST?
Businesses above ₹40 lakh turnover (goods) and ₹20 lakh (services).
4. Is GST refundable?
Yes, excess input tax credit (ITC) can be refunded.
5. Can foreigners register GST?
Yes, through casual taxable person (CTP) registration.
Disclaimer: This article is for educational purposes only. Always confirm the latest GST rules from the official portal https://www.gst.gov.in.
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