GST Filing Software Lucknow — UP GST Compliance for Businesses 2026

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.

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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

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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