GST Filing Software Lucknow — UP GST Compliance for Businesses 2026
Lucknow's diverse businesses — NBFC, healthcare, real estate, and IT — need UP GST compliance. MICS provides GSTR-1, GSTR-3B, NBFC GST (exempt supply), and UP RERA linked GST for Lucknow businesses.
GST Filing Software Lucknow — UP GST Compliance for Businesses 2026
Lucknow's GST landscape covers diverse industries: NBFCs (exempt financial services with ITC reversal obligations), private hospitals (healthcare is largely exempt), IT companies (zero-rated export), UP RERA developers (5% GST on under-construction), and the traditional trading community (standard goods and services GST). UP GSTIN prefix is 09. MICS provides GST compliance across all these Lucknow business types.
Lucknow GST by Sector
NBFC and Financial Services
Financial services (loan interest, gold loan, MFI income) are GST-exempt. However, NBFCs:
- Must reverse ITC proportionately on exempt supplies (Rule 42 reversal)
- Pay GST on taxable income (processing fees, late payment charges, auction income)
- File GSTR-3B with exempt supply disclosure in Table 3.1(c)
- Avoid excess ITC claims — common NBFC audit issue
MICS handles NBFC-specific GST with correct exempt supply treatment.
Healthcare (Private Hospitals)
Healthcare services are GST-exempt. But hospitals still have GST obligations:
- GST on canteen income: food sold to patients' attendants — 5% GST
- Medical devices: GST-registered hospitals claim ITC on hospital equipment
- Pharmacy: drugs sold separately — GST at drug-specific rates
- DPDP Act intersection: hospital billing data is sensitive personal data
Real Estate (Lucknow's Active Market)
- Under-construction residential: 5% GST (after abatement for land value)
- Commercial under-construction: 12% GST
- UP RERA linked billing: GST invoice must reference RERA project number
- Completed property: no GST (only stamp duty)
IT and Services
- 18% GST for domestic IT services
- Zero-rated export of IT services with LUT
- E-invoice: Lucknow IT companies above Rs. 5 crore threshold
Chikan Embroidery and Handicrafts
- Chikan fabric: 5% GST
- Hand embroidery work: generally exempt as job work on textile
- Export: GI-tagged Chikan export with LUT — DGFT scheme benefits
Pricing
- Standard GST: Rs. 4,000/month
- NBFC GST (exempt supply): Rs. 7,000/month
- Healthcare GST: Rs. 5,000/month
- Real estate GST (RERA linked): Rs. 8,000/month
Contact for Lucknow GST compliance: +91 9355273535 | admin@mics.asia
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