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.

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

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