GST Filing Software Patna — Bihar GST Compliance for Businesses 2026

GST Filing Software Patna — Bihar GST Compliance for Businesses 2026

Patna's GST compliance covers NBFCs (exempt financial services), private hospitals (largely exempt healthcare), government contractors (GeM billing, CGST/SGST), coaching institutes (18% GST), and general trading. Bihar GSTIN prefix is 10. MICS provides affordable GST compliance for Patna's business community.

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Patna GST by Sector

NBFC and Microfinance
- Loan interest: GST-exempt — but NBFCs must reverse ITC proportionately
- Processing fees: 18% GST on processing charges
- Late payment charges: 18% GST on overdue interest penalties
- Correct exempt supply reporting in GSTR-3B Table 3.1(c)

Healthcare (Private Hospitals)
- Medical services: GST-exempt
- Medical devices and drugs: GST at applicable rates — purchased and claimed as ITC
- Canteen: 5% GST on food sold to non-patients
- Diagnostic centres: healthcare diagnostic services — exempt

Government Contractor (GeM)
Patna's government-linked businesses:
- GeM billing: CGST and Bihar SGST on government supply
- GST deduction at source (TDS): government entities deduct 2% GST TDS
- Reverse charge on import of certain services
- Input credit on business expenses — careful tracking

Coaching Institutes
- Education services for degree/diploma: GST-exempt
- Coaching for competitive exams: 18% GST (Patna's large coaching sector)
- Online courses: 18% GST
- Important compliance: many Patna coaching institutes have incorrectly treated coaching as exempt

Trading
- Standard goods GST: GSTR-1 for B2B and B2C
- E-way bill: for goods movement above Rs. 50,000
- Composition: small Patna traders below Rs. 1.5 crore

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Pricing

- Basic GST (small business): Rs. 2,500/month
- Standard GST: Rs. 4,000-7,000/month
- NBFC GST (exempt supply): Rs. 6,000-10,000/month

Contact for Patna GST: +91 9355273535 | admin@mics.asia