GST 2.0 Reform & Statutory Tax Compliance

Built for India's post-GST 2.0 tax landscape (Notification 9/2025-CT(Rate)). Manage automated intra-state vs inter-state tax splits, leverage the universal HSN directory, audit filings with the Pre-Filing Review Center, and export GSTN-ready GSTR-1 and GSTR-3B returns.

1. Module Overview: India GST 2.0 Architecture

Following India's comprehensive GST rate rationalization, Katixo ERP natively enforces current statutory schedules:

Pharma Chapter 30 (5%)

Medicines (3001-3006) and medical devices (9018-9021) unified at 5%. 33 notified lifesaving drugs zero-rated.

Kirana & Retail FMCG

Essential grocery staples and soaps at 5%, standard FMCG at 18%, luxury/tobacco at 28% with compensation cess.

Dynamic Place of Supply

Compares Supplier State vs Delivery State: Intra-state splits into CGST + SGST; Inter-state posts to IGST.

2. The Pre-Filing Review Center: Catching Errors Early

Uploading flawed return data to the GST Portal results in notices and blocked Input Tax Credit (ITC). Katixo's Pre-Filing Review Center validates all transactions before export:

Missing or Invalid Customer GSTINs: Flags B2B invoices that would be rejected as invalid on the portal.

HSN Code Validation: Checks that all items have valid 4, 6, or 8-digit HSN codes matching CBIC master directories.

Place of Supply (POS) Integrity: Ensures inter-state invoices have valid two-digit state codes (e.g. 27 for Maharashtra).

Tax Split Precision: Guarantees that CGST and SGST equal each other to the exact paisa.

3. Generating GSTR-1 & GSTR-3B Return Files

Export statutory return files with a single click:

GSTR-1 Outward Supplies

Aggregates Table 4 (B2B invoices), Table 5 (B2C Large), Table 7 (B2C Small), Table 9 (Credit/Debit Notes CDNR/CDNUR), and Table 12 (HSN summary). Export as JSON ready for direct upload to GSTN portal.

GSTR-3B Monthly Summary

Summarizes total taxable turnover, output tax liability, eligible Input Tax Credit (ITC) from purchase bills, and net cash tax payable after ITC offset.

Developer & API Integration Reference

JWT Bearer Required

GET/api/v1/gst/review-center

GET/api/v1/gst/gstr1

GET/api/v1/gst/gstr3b

GET/api/v1/gst/gstr1/export

GET/api/v1/gst/gstr3b/export