Bhutan GST guidelines
Goods and Services Tax (GST) in Bhutan for businesses — the single 5% rate in force since 1 January 2026 (replacing Sales Tax), the Nu. 5,000,000 registration threshold, reverse charge on imported B2B services and platform liability for B2C, tax invoice particulars under GST Rules 2026 rule 185, monthly returns within 30 days, refunds, exemptions and penalties.