The Department of Revenue and Customs (DRC) has reported that the total number of GST registrants as of 9th April 2026, stands at 4,164.
According to the data provided, the number of monthly filers is 3,628, while quarterly filers number 130 and six-monthly filers account for 406, bringing the grand total to 4,164 registrants.
Monthly filers include taxpayers with a turnover of Nu 5 million (mn) and above and are classified as compulsory registrants. Quarterly filers are those with turnover above Nu 2.5 mn but below Nu 5 mn and are considered voluntary registrants. Six-monthly filers consist of government agencies making taxable supplies only.
At present, the DRC is prioritizing a facilitation and support approach, focusing on awareness, guidance, and assistance to help businesses understand registration thresholds, compliance requirements, and filing procedures. This help-first phase is designed to encourage voluntary compliance and ease of transition.
However, this phase is temporary, as GST registration and compliance are statutory responsibilities, and businesses are expected to assess their eligibility and act accordingly.
DRC said that as they transition into the compliance and enforcement phase, several measures will be implemented in a fair and consistent manner. These include mandatory enforcement of registration, under which eligible but unregistered businesses will be subjected to suo-motu (forced) registration. Non-registration will attract penalties, along with liability for unpaid GST from the date of eligibility.
Broader compliance enforcement will also be carried out, as non-filing, underreporting, or non-payment of GST will lead to interest, penalties, and recovery actions. Monitoring will be strengthened through the use of data analytics, third-party information, and targeted audits to identify non-compliance.
The DRC said that they will continue to support compliant taxpayers while adopting a firm, but fair approach toward non-compliance to ensure equity across all businesses.
Businesses are encouraged to regularize their GST obligations now while support measures remain available, as the system is transitioning from facilitation to enforcement. Compliance is mandatory, and timely action will ensure a smooth and penalty-free experience.
The Bhutanese Leading the way.