India GST Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in France. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Central Board of Indirect Taxes and Customs (CBIC)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Central Board of Indirect Taxes and Customs (CBIC)
Standard rate	18%
Reduced rates	12%, 5%
Registration threshold	INR 2 million
Filing frequency	Monthly or quarterly (QRMP); annual for some composition taxpayers
E-invoicing / digital reporting	Electronic invoicing is mandatory for B2B, B2G, and export invoices above the applicable turnover thresholds, including the INR 50 million threshold.
Typical registration lead time	2-6 weeks

Recent changes

NEW

Mixed-period notices can still use Section 128A relief

Notification 11/2025 lets waiver relief apply even when one notice or order spans FY 2017-18 to 2019-20 and later periods, subject to tax payment split and conditions.

UPDATED

GST registration checks standardized

Instruction 03/2025 limits officers to listed documents, sets timelines, and says presumptive queries or duplicate notices should not be raised in routine registration processing.

NEW

GSTR-9C late fee clarified and capped waiver window

Circular 246/03/2025 says annual return filing is incomplete without GSTR-9C where required; excess late fee is waived for FY up to 2022-23 if 9C is filed by 31 Mar 2025.