WorkIndex/Digital Wallet Balance GST
Compliance guide

Digital Wallet Balance GST
India-specific preparation guide

Digital Wallet Balance GST needs current-law checks, portal verification, documents and a precise brief before you compare experts on the WorkIndex work index.

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Last fact-checked: 2026-06-29
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What this page helps you decide

Digital Wallet Balance GST is best handled after identifying the exact scope, period, applicable portal and documents. Use this page to prepare a sharper expert brief instead of relying on generic summaries.

  • Map the issue to the correct GSTIN, return period, registration type and place-of-supply facts before choosing the filing or advisory route.
  • Reconcile outward supplies, purchase register, GSTR-2B/2A, e-invoice or e-way bill data where relevant.
  • Check if the work involves registration, amendment, cancellation, ITC, RCM, composition, annual return, refund or notice response.
  • Keep portal access, notices, invoices, ledgers and prior returns ready so the expert can quote precisely.
Fact check

Accuracy notes before you act

  • Merchants receiving payments via UPI are subject to zero Merchant Discount Rate (MDR) as per government mandate, meaning no transactional GST applies.
  • Cashback or discounts given to customers at the time of purchase reduce the taxable supply value u/s 15 of the CGST Act.
  • Redemption of loyalty points for goods or services triggers GST liability at the point of redemption at the rate applicable to those goods or services.
  • Payment gateways charge 18% GST on their processing fees, which B2B merchants can claim as input tax credit (ITC).
Documents

Documents and facts to keep ready

  • PAN, Aadhaar, GSTIN, CIN/LLPIN, TAN or registration details where applicable.
  • Relevant financial year, assessment year, tax year, return period, due date and notice number.
  • Books, invoices, payroll, bank statements, contracts, prior filings and portal screenshots.
  • Expected output: filing, registration, correction, advisory memo, notice response, audit report or recurring compliance.
Care points

Common mistakes to avoid

  • Choosing a GST rate or HSN/SAC code from a generic table without matching the actual product or service.
  • Ignoring GSTR-2B, credit notes, amendments, e-invoice or e-way bill mismatches.
  • Using an old due date, old section number or old form without checking the live portal.
  • Posting a vague requirement without period, entity type, city, documents and deadline.
  • Comparing quotes without clarifying government fee, professional fee and exclusions.