India

Country	India
Currency	INR
EU Member State	No
Standard VAT/GST rate	18%
Reduced VAT/GST rate	28% / 12% / 5% / 0%
VAT registration limit for established businesses	Yes. The registration limit is typically based on the goods/ services and the turnover of the assesse.
VAT registration limit for non-established businesses	No
VAT return filing periods	Monthly / Quarterly
Annual VAT returns	Yes
Additional reporting requirements	Yes
VAT recovery by non-established non-EU businesses	No
Reverse Charge	Yes
Fiscal representative required for non-EU businesses	In case the non-established business is liable to obtain registration, the non-established business would require a representative to obtain registration.
Statute of limitations	The statute of limitations under the Act in the case of submission of returns is one year from the end of the relevant tax year, and for assessment of returns filed is 33 months (45 months in case transfer pricing provisions are applicable) from the end of the relevant tax year for which the return is filed. The statute of limitations for reassessment ranges from five years to 17 years from the end of the relevant tax year.