gst on construction services

GST Return Filing Construction Services 

Tax Robo helps you to prepare and file your Goods & Service Taxes on income received through Construction contracts and Construction-based works.

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Goods & Services Tax GST (India)

GST Filing Construction Services  

Prior to the introduction of GST in construction, a lot of complicated and varying provisions for Taxes were present.

Any construction activity, formally called a works contract consists of delivering goods (raw materials for construction) & delivering services (actual construction work involving building or renovating a structure).

Both these activities were Taxed separately and if a new product emerged after completing a works contract, then Central Excise was added to it as well.

GST focuses on simplifying the need for these 3 different types of Taxes, bringing in just one Tax for the entire Nation by eliminating the difference in Tax rates for different States in the Country.

Rates of GST applicable on construction of residential apartments:

Description Effective rate of GST (after deduction of value of land)
Construction of affordable residential apartments 1% without ITC on total consideration.
Construction of residential apartments other than affordable residential apartments 5% without ITC on total consideration.

Affordable Housing Project:

An affordable residential apartment is a residential apartment in a project that commences on or after 01-04-2019, or in an ongoing project in respect of which the promoter has opted for a new rate of 1% having carpet area up to 60 square meters (646 Sq. Ft) in metropolitan cities and 90 square meter (969 Sq. Ft) in cities or towns other than metropolitan cities and the gross amount charged for which, by the builder is not more than 45 lakhs rupees.

The GST rates for Construction services are:

  • 18% on Construction of a complex, building, civil structure, or a part of it including a complex or building intended for sale to a buyer, wholly or partly.
  • 12 % for the Construction of complex, building, etc intended for sale to the buyer along with land.
  • GST Council approves transition plan for 5% rate for under-construction flats, and 1% for affordable housing.

The developers of residential projects that are incomplete as of March 31, 2019, will have the option either to choose the old structure with ITC or to shift to the new 5% and 1% rates, without ITC.

Construction Services GST Return Packages​

Tax Robo Basic

₹1999 .00

* All Exclusive Tax

  • All GST Returns
  • Below 100 Invoices
  • GST Computation
  • GSTR 1 Filing
  • GSTR 3B Filing
  • GST Reconciliation
  • GST Payment

 Tax Robo Family Auditor
Firm, Private Ltd, OPC, LLP, Public Ltd

₹2499 .00

* All Exclusive Tax

  • All GST Returns
  • Below 100 Invoices
  • GST Computation
  • GSTR 1 Filing
  • GSTR 3B Filing
  • GST Reconciliation
  • GST Payment

 Tax Robo Family Auditor

₹4999 .00

* All Exclusive tax

  • All GST Returns 
  • Unlimited Invoice
  • GST Computation
  • GSTR 1 Filing
  • GSTR 3B Filing
  • GST Reconciliation
  • GST Payment

GST Compliance ManAgement Easy with Tax Robo

Monthly Compliances

✓  You know nowadays GST registration is made very easy but compliance is very complicated.

✓  Know about GST invoice formats and preparation the person is engaged in the inter-state supply of goods

✓ Know about eligible input credit

GST Records

✓  Maintain GST documents and accounts properly.

✓  Sending goods with e-way bill.

✓  Confirm GST return computation.

✓  Display GST certificate on office premises.


Working Capital Management- GST

✓  Proper working capital management is required for payment of GST Taxes.

✓ Frequently confirm GSTR 2a reconciliation.

Tax Robo Supports Simple GST Compliance Solution 

Basic GST Training

  • Train you for handling GST documents, input documents and invoices
  • Product analysis with the questions whether the product under any restricted sales in India eg. Cement, Steel.

Regular Compliances

  • Reminder for GST payments and avoid penal actions
  • Filing return before the due date
  • 100% Accurate filing
  • Draft GST compuation send to client for confirmation
  • Filing GST only after your confirmation

Reconciliation of GST

Frequently check your eligible ITC and prepare GSTR 2A reconciliation

Documents Required for GST Return Filings Online 

GST Purchase

✓  Purchase Invoices.

✓  Invoice contains GST Number.

✓ Contains Invoice number & date.

   Descriptions of goods and services.

✓ Place of supply.

GST Sales


✓  Sales Invoice copy.

✓  Invoice contains GST Number.

✓  Contains Invoice number & date.

✓  Descriptions of goods and services.


GST Inputs Tax Credit(ITC)

✓  Input Bills copy.

✓ Invoice contains GST Number.

Advantages & Benefits of GST Registration in India 


  • GST Compliances Safeguard Your Business
  • GST Compliances Are Eligible For Business Loans
  • GST Compliances Are Eligible For Govt Loans
  • Customers Know About Your GST Compliances, Hence Business Relation Will Be Goods

Save Taxes 

  • Avoid Penal Actions
  • GST Is Great Benefits For Business Persons, Only GST Collected From Customers Are Paying After Input Credit. Nothing From Your Pocket
  • Tension Free Business For Non Compliances
  • Avoiding Late Fees And Penalty

Error Free 

  • Total Elimination Of Clerical Error / Error- Free Return
  • Tax Robo Recommends/Suggests Tax Savings Plan & Products To Clients

Compliance after GST Registration 


  • File maintenance is very important
  • Maintain your GST invoice and input documents in proper ordering
  • Filing GST return before the due date is art of administration
  • Periodical reconciliation is required

Working Capital 

  • Plan your prearation GST invoices and their collection before the GST payment date
  • Consider month end prepartion GST Taxable invoices. If you have enough working capital.