What are the GST rates in 2026?

Four slabs since 22 September 2025: nil, 5%, 18% and 40%, plus 3% on gold and silver and 0.25% on rough diamonds. The 12% and 28% slabs, and the compensation cess, were withdrawn.

How do I calculate GST from an inclusive price?

Divide the inclusive price by (1 + rate). ₹1,180 inclusive of 18% is ₹1,000 of value and ₹180 of tax, shown on the invoice as CGST ₹90 and SGST ₹90 within a state, or IGST ₹180 across states.

The 20th of the following month for monthly filers; the 22nd or 24th of the month after the quarter for QRMP filers, depending on the state. GSTR-1 is due on the 11th (monthly) or the 13th after the quarter.

When are GSTR-9 and GSTR-9C due?

31 December after the financial year. GSTR-9 is optional for turnover up to ₹2 crore; GSTR-9C is required above ₹5 crore.

Can a return be filed years late?

No. From 1 August 2025 a GST return cannot be filed more than three years after its due date.

GST Calculator — Inclusive and Exclusive

Enter an amount, say whether it includes GST, pick the rate and the kind of supply, and the calculator splits the tax the way it appears on the invoice. Then it reads the facts of the supply against the law — registration, composition, reverse charge, the buyer’s credit, e-invoicing, TDS and TCS, late payment — and tells you what applies and why. The GST return calendar sits below.

CGST Act, 2017 and IGST Act, 2017, as amended by the Finance Act, 2026 (in force from 1 April 2026); rates per the notifications following the 56th GST Council meeting, effective 22 September 2025 · reviewed 2026-09-14

The amount

Amount

₹

The price as quoted

The amount is

GST rate Slabs from 2025-09-22; 12% and 28% no longer exist

Custom rate, %

Kind of supply Decided by the place of supply, not where the invoice is raised

The facts around it

Supplier deals mainly in Sets the registration threshold: ₹40 lakh goods, ₹20 lakh services

Supplier’s aggregate turnover this year

₹

All supplies, taxable and exempt, across all GSTINs on one PAN

Special-category state? Lower thresholds apply there

Supplier’s status

Composition category

Buyer Decides the credit, and GST TDS

What the buyer uses it for Section 17(5) blocks credit on some uses however genuine the business

Payable under reverse charge? GTA, advocates, import of services, sponsorship, security services, director’s fees, commercial rent from an unregistered landlord, metal scrap…

Sold through an e-commerce operator? Brings compulsory registration and TCS

Days the tax is paid late (optional)To see interest and the late fee

What the law does with this supply

GST forms and their due dates

Every return, who files it and when. QRMP is open to taxpayers with turnover up to ₹5 crore; category X states for the 22nd are Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep; every other state and territory is category Y (24th). A due date that falls on a holiday is not extended unless a notification says so.

Form	Who files	Due date	What it carries
GSTR-1	Regular taxpayer, monthly	11th of the following month	Outward supplies (sales) — invoice-wise
GSTR-1 (QRMP)	Quarterly filer, turnover up to ₹5 crore	13th of the month after the quarter	Outward supplies for the quarter
IFF	QRMP filer, optional, months 1 and 2 of a quarter	13th of the following month	B2B invoices so buyers get credit monthly
GSTR-3B	Regular taxpayer, monthly	20th of the following month	Summary return and payment of tax; auto-populated liability is locked from GSTR-1
GSTR-3B (QRMP)	Quarterly filer	22nd (category X states) or 24th (category Y) of the month after the quarter	Quarterly summary and payment
PMT-06	QRMP filer, months 1 and 2	25th of the following month	Monthly tax payment (35% of last quarter or self-assessed)
CMP-08	Composition dealer	18th of the month after the quarter	Quarterly statement and payment
GSTR-4	Composition dealer, annual	30 June after the financial year	Annual return for composition
GSTR-5	Non-resident taxable person	13th of the following month (or 7 days after registration ends)	Return of supplies
GSTR-5A	OIDAR service provider from abroad	20th of the following month	Online services to unregistered persons in India
GSTR-6	Input service distributor	13th of the following month	Distribution of credit
GSTR-7	TDS deductor (section 51)	10th of the following month	Tax deducted at source
GSTR-8	E-commerce operator (section 52)	10th of the following month	Tax collected at source
GSTR-9	Regular taxpayer, annual (optional up to ₹2 crore turnover)	31 December after the financial year	Annual return
GSTR-9C	Turnover above ₹5 crore	31 December after the financial year	Reconciliation statement, self-certified
ITC-04	Principal sending goods to a job worker	25 April (annual, turnover up to ₹5 crore); 25 April and 25 October (half-yearly above)	Job-work movements
GSTR-10	Taxpayer whose registration is cancelled	Within 3 months of cancellation or the order, whichever is later	Final return
GSTR-11	UIN holder (embassies, UN bodies)	28th of the following month	Inward supplies for refund

Late fee under section 47: ₹50 a day for GSTR-1 and GSTR-3B (₹20 for a nil return), capped at ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above; GSTR-9 at ₹50, ₹100 or ₹200 a day by turnover band, capped at a share of turnover. Interest under section 50: 18% a year on tax paid late, 24% on credit wrongly taken. A return cannot be filed more than three years after its due date (sections 37(5), 39(11), 44(2), from 1 August 2025).

What changed from 1 April 2026 — Finance Act, 2026

section 15(3) and section 34: Post-sale discounts: a credit note may now reduce the value without a prior written agreement tying the discount to specific invoices, provided the recipient reverses the corresponding input credit (through the Invoice Management System).
section 54: Refunds: the minimum threshold for refund claims on exports with payment of tax is removed, and provisional refund is extended to inverted-duty-structure claims.
section 13 of the IGST Act: Intermediary services: place of supply is now the recipient’s location, so an intermediary serving a client outside India makes an export of services (zero-rated) instead of paying 18%.
section 101A(1A): Appeals: existing authorities act as the National Appellate Authority until it is constituted.
Rates: Four slabs — nil, 5%, 18%, 40% — since 2025-09-22; 12% and 28% (and the compensation cess with it) withdrawn. Individual health and life insurance moved to nil.
Portal: GSTR-3B: from January 2026 the portal blocks filing where the credit claimed does not reconcile with GSTR-2B (hard validation, not a warning). Invoice Management System: credit notes must be accepted or rejected; an unactioned credit note affects the credit available. E-invoicing is mandatory above ₹5 crore of aggregate turnover in any year since 2017-18; from ₹10 crore the invoice must reach the IRP within 30 days of its date.

Section references are to the CGST Act, 2017 unless stated. Where a change was notified with a later date or conditions, the notification governs; this page is reviewed against the Act as amended and the CBIC’s notifications, last on 2026-09-14.

What this calculator does and does not do

The arithmetic. Exclusive: value × rate. Inclusive: price ÷ (1 + rate) gives the value, the rest is tax. Within a state the tax splits equally into CGST and SGST (UTGST in a Union Territory); across states or on import it is IGST in full. The split is a matter of place of supply, which this calculator takes from your answer rather than working out.

The law. Registration under sections 22 and 24; composition under section 10; reverse charge under section 9(3) and (4); input credit under section 16 with the section 17(5) blocks; e-invoicing under rule 48(4); TDS and TCS under sections 51 and 52; interest under section 50 and late fees under section 47. Each note names its provision. Rates are the slabs notified after the 56th GST Council; the calculator does not classify your goods or services into a slab — you choose the rate, and the HSN or SAC decides it.

Not covered. Valuation rules beyond transaction value, the margin scheme, TCS on e-commerce for services under section 9(5), state-specific cess, SEZ supplies, and refunds. A composition comparison is shown as an indication; the real answer depends on the GST in your inputs.

This is a calculator, not advice. For anything that affects your actual position, take advice — hello@caakhilesh.in.

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