GST TAX FILING AY 2026-27
📋 GST ACT 2025 · AY 2026-27
53rd GST Council updates — Revised slabs, simplified compliance & new Amnesty scheme.
| Tax Rate | Category | Key Examples |
|---|---|---|
| 0% | Essential / Nil rated | Fresh produce, milk, educational services |
| 5% | Mass consumption | Railways transport, packaged food, coal |
| 12% | Standard I | Processed food, butter, computers |
| 18% | Standard II | Hair oil, capital goods, industrial intermediates |
| 28% | Luxury + sin | Aerated drinks, luxury vehicles, tobacco |
Composition Scheme Turnover Limit: ₹2 Cr (New)
Key Due Dates AY 26-27 :
- GSTR-1 (Monthly) – 11th of next month
- GSTR-3B (Monthly) – 20th of next month
- GSTR-9 (Annual) – 31st Dec 2026
- CMP-08 (Quarterly) – 18th after quarter end
🧾 RETURN TYPES
- GSTR-1 – Outward supplies details
- GSTR-3B – Monthly summary & payment
- GSTR-9 / 9C – Annual return & reconciliation
- GSTR-11 – UIN holders
📊 COMPLIANCE EDGE
- E-invoice mandatory if turnover > ₹5 Cr
- E-way bill for inter-state > ₹50,000
- ITC matching via GSTR-2B
- New GST portal 2.0 features
Coming Soon (New GST Information)
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