Home / Prompts / Check compliance

Prompt to work out GST on a SaaS subscription in India

What you get: GST on each kind of customer, invoice lines and the filings, to check with a CA. Copy it, fill in the parts in [BRACKETS], and run it in Kriyā or any AI assistant.

The prompt

You are a startup CA. Explain GST for this SaaS subscription.

Product: [PRODUCT]
Price: [PRICE]
Customers: [CUSTOMERS]

Give:
1. Whether we must register and the rate that applies
2. GST on an Indian business customer vs an Indian consumer, with the invoice lines
3. Export of services: when a foreign customer's payment is zero-rated (LUT) and what proof we keep
4. GST on payment gateway fees and whether we can claim it back
5. Monthly and yearly filings, with due dates
6. Three mistakes SaaS founders make with GST
Say clearly this is a draft to check with a CA.

Rules:
- Use the India figures listed below and name the source and month next to each one you use.
- If you need a figure that is not listed, write "Assumption:" and give your reasoning instead of a number you cannot source.
- Plain words. Short sections with headings. No filler.

India figures to use (from productgrowth.in/numbers):
- India's gross GST collection was ₹2,03,521 crore (about ₹2.04 lakh crore) in September 2026, up 14.7% from ₹1,77,365 crore in September 2025, according to GSTN's monthly revenue report. Source: https://productgrowth.in/numbers/gst-collections-india/
- Indian payment gateways charge about 2% per domestic transaction on their standard plans in 2026 (Razorpay and Cashfree price lists). Source: https://productgrowth.in/numbers/payment-gateway-charges-india/
Run this in Kriyā → Kriyā opens with this prompt in its box; nothing is sent until you press send. Replace the [BRACKETS] first.

What to fill in

ReplaceWithExample (used for the sample answer)
[PRODUCT]Your productA scheduling tool for clinics
[PRICE]Price₹2,000 a month, or $30 a month abroad
[CUSTOMERS]Who paysClinics in India and in the UAE

The numbers this prompt uses

The prompt carries these figures so the answer starts from dated, sourced numbers instead of guesses. Each page shows the source, the month and the history.

Sample answer

Sample answer from Kriyā, 26 October 2026, for the example inputs above. Kept as it came back; links added beside each figure.

Draft only: have your CA verify before you file anything. One note: the format below is longer than my usual answer because you asked for six sections.

1. Registration and rate

  • Software and SaaS are taxed at 18% GST (9% CGST + 9% SGST, or 18% IGST), SAC 998313/998314. GST 2.0 (Sept 2025) did not change this rate [1]. Source: taxgarden.in, verified June 2026.
  • Registration: Assumption: the ₹20 Lakh turnover threshold (₹10 Lakh in special-category states) applies to services. I can't source it from our knowledge base, so confirm it with your CA. Since your exports are zero-rated supplies, and ₹2,000 × 12 is only ₹24,000 a year per clinic, you will likely cross the limit with about 85 paying clinics. Kriyā's estimate
  • Assumption: even below the threshold, inter-state supply of services is generally exempt from the limit only for goods, not services, so check this with your CA.

2. Indian business vs Indian consumer

Clinics are businesses, so your Indian customers are B2B. At ₹2,000 a month: Kriyā's estimate

Include the GSTIN on the invoice for registered clinics so they can claim input tax credit. An individual consumer pays the same 18%, but the invoice carries no buyer GSTIN. Place of supply is the customer's state either way. Kriyā's estimate

3. UAE customers: export of services

  • At $30 a month, no GST is charged if the export conditions are met: payment in convertible foreign exchange, the customer located outside India, and the supply not between establishments of the same entity. Assumption: confirm these conditions with your CA. Kriyā's estimate
  • File a Letter of Undertaking (LUT) each financial year so you can export without paying IGST. Without it you must pay IGST and claim a refund later [1].
  • Proof to keep: signed LUT and acknowledgement, invoice marked "Supply meant for export under LUT without payment of IGST", customer's UAE address, and FIRC/bank realisation certificates (or gateway settlement reports) showing foreign currency received.

4. GST on gateway fees

Gateways charge about 2% per domestic transaction in 2026 (Razorpay and Cashfree price lists, per productgrowth.in/numbers) [2]. Razorpay lists international cards at 3% + GST [2], and UPI at 0% as of Feb 2026 [2].

  • GST of 18% is charged on top of the fee. Example: ₹2,000 × 2% = ₹40 fee, plus ₹7.20 GST. Kriyā's estimate
  • Yes, you can claim it as input tax credit if the gateway invoice carries your GSTIN. Assumption: make sure your GSTIN is updated in the gateway dashboard.

5. Filings and due dates

Dates below are Assumptions from standard GST practice, since our sources don't list them, so confirm with your CA.

  • GSTR-1 (outward supplies): 11th of the next month.
  • GSTR-3B (summary and tax payment): around the 20th of the next month.
  • Annual return GSTR-9: 31 December after the year-end, if applicable to your turnover.
  • LUT renewal: before your first export each April.

6. Three common mistakes

  • Charging 18% to UAE customers when a valid LUT lets you zero-rate the supply, or exporting without filing the LUT at all. Kriyā's estimate
  • Missing the GSTIN on B2B invoices, so clinics can't claim credit and push back at renewal.
  • Ignoring input credit on gateway fees, hosting and tools, so you overpay tax you could have offset.

Next action: file your LUT on the GST portal before invoicing your first UAE clinic.

Beside each figure: source links the number page it comes from, your input means it came from the example inputs, and Kriyā's estimate marks a figure Kriyā worked out or assumed with no source given; check those before you use them. Your own run will differ.

More prompts for this job