Fact-check notes
Last fact-checked: 2026-05-28
GST caution: GST rates, exemptions, return utilities, RCM and ITC treatment should be checked against live GST portal and CBIC notifications before filing.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
Textile and apparel GST requires SKU-wise rate mapping, ITC tracking, job work documentation and export refund support.
- Fabric, garments, made-ups and job work may attract different rates.
- Garment value thresholds can change the rate.
- Exporters need LUT/refund records.
- Job work movements need challan and e-way bill discipline.
Who this is for
- Garment manufacturer.
- Textile wholesaler.
- D2C apparel brand.
- Exporter claiming refund.
Documents and data to verify
- HSN/SKU rate list.
- Purchase/sales register.
- Job work challans.
- Export and LUT records.
Common mistakes to avoid
- Wrong rate above threshold.
- No SKU-level inventory.
- No job work tracking.
- Ignoring inverted-duty refund possibility.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.