India GST: the masters that changed
State 96 for a foreign buyer, reverse-charge codes that are always reverse charge, HSN rates with dates, the GSTIN check digit on the company’s own registrations, and the e-way bill threshold and validity on the Indian Entity.
States and the foreign buyer
States & Union Territories now includes 96, Foreign Country. A customer abroad, or a ship-to outside India, has place of supply 96, and the supply is an export: IGST, or zero rated under a letter of undertaking.
Reverse charge codes
On GST Tax Codes, a code whose name begins RCM, or that feeds GSTR-3B row 3.1(d), is always marked Reverse charge: the mark is set by itself and cannot be taken off. Codes that had lost it were repaired.
HSN rates with dates
A rate on an HSN or SAC code is no longer one number for ever. Accounting → Close & Compliance → GST → HSN Rates keeps every rate a code has had: Code, From, Until, Rate %, Cess %, In force and Applies to. A document is taxed at the rate in force on its own date; a credit or debit note at the rate on its invoice’s date.
- To change a rate from a given date, add a row on HSN Rates with the code, From and the new GST rate %. The rate before it ends the day before.
- Changing GST rate % (from today) on HSN & SAC Codes does the same from today.
Example: SAC 996311 (hotel accommodation) is 12% on documents dated up to 21 September 2025 and 5% from 22 September 2025.
The company’s own GSTIN
A GSTIN on GST Registrations is checked when it is created or changed, including the check digit at the end. A wrong one is refused with the reason. A GSTIN already on file that fails the check is shown with a warning and never rewritten: correct it yourself.
E-way bill settings
- Indian Entity: E-way bills apply, E-way bill required from (₹) (₹50,000 unless a state rule says otherwise, tax included), E-way bill validity: km per day (200 by default) and Over-dimensional cargo: km per day.
- An AR invoice or a delivery worth that much or more is flagged in its E-way bill column as needing one.