Buying Gold on Dhanteras 2026: Bills, GST, Cash Limits and Tax
Dhanteras gold buying: check the hallmark, pay 3% GST, give PAN above ₹2 lakh, avoid ₹2 lakh+ cash, and keep the bill for capital gains tax.
Written by Ananya Iyer
Published 28 September 2026·6 min read
On this page10 sections
Dhanteras falls on Friday, 6 November 2026. Buy hallmarked jewellery and ask for a bill that shows weight, purity and hallmarking charges. You pay 3% GST, give your PAN for a purchase above ₹2 lakh, and cannot pay ₹2 lakh or more in cash. When you sell later, the profit is taxed as a capital gain.
Key facts
| Item | Rule |
|---|---|
| GST on gold, coins and jewellery | 3% (1.5% CGST + 1.5% SGST) |
| Hallmark on jewellery | BIS logo, purity (such as 22K916) and a 6-character HUID |
| PAN | Required for a purchase above ₹2,00,000 in one transaction |
| Cash limit | A seller cannot accept ₹2,00,000 or more in cash for one purchase or in one day |
| Holding at home | No legal limit if bought from explained income; search officers do not seize 500 g (married woman), 250 g (unmarried woman), 100 g (man) |
| Tax on sale, physical gold | Long-term after 24 months: 12.5%, no indexation; otherwise slab rates |
What your gold invoice must show
The Bureau of Indian Standards (BIS) says a registered jeweller’s bill for hallmarked jewellery must show:
- a description of each item,
- the net weight of gold,
- the purity in carat and fineness, such as 22K and 916,
- the hallmarking charge, and
- a line saying you can get purity checked at any BIS-recognised assaying and hallmarking centre.
A GST tax invoice also carries the jeweller’s GSTIN and the tax charged. Keep the bill safely. It proves the purchase price when you sell and backs a complaint if purity is short.
Steps to buy gold on Dhanteras
- Check the day’s rate for your city on our gold rate today page before you go.
- At the shop, look for the three hallmark marks on each piece, including each item of a pair and any detachable part. Jewellers must keep a magnifier of at least 10X for this.
- Enter the HUID in the “Verify HUID” option of the BIS CARE app to see the item’s purity and the jeweller’s registration.
- Ask for gold value, making charge and GST as separate lines.
- Pay by account payee cheque, bank draft or an electronic mode such as a bank transfer if the bill is ₹2 lakh or more.
- Give your PAN if the bill is above ₹2 lakh.
- Collect the tax invoice and check weight and purity against the tag.
Hallmarking is mandatory only in districts notified by BIS. Even there, items under 2 grams, Kundan, Polki and Jadau jewellery, and jewellers with turnover up to ₹40 lakh are exempt. Gold coins and bars are outside the hallmarking order. Coins of 999 or 995 fineness can be hallmarked only by BIS-licensed refineries and mints.
If a hallmarked item later tests below its marked purity, BIS rules entitle you to twice the value of the shortfall plus testing charges. You can complain through the BIS CARE app or complaints@bis.gov.in.
GST on gold and making charges
Gold, gold coins and jewellery are taxed at 1.5% CGST plus 1.5% SGST, a total of 3%. The GST changes of 22 September 2025 did not alter this rate. Making charges are treated in two ways:
- Ready-made jewellery: PKC Management Consulting treats gold and making as one supply taxed at 3%. On ₹1,00,000 of gold plus ₹10,000 of making, GST is ₹3,300.
- Jewellery made from your own gold: the jeweller is doing job work, and PKC says making charges then attract 5% GST.
Hallmarking costs ₹45 per gold item, before tax, and is separate from making and wastage charges.
PAN and cash-payment limits
Under the Income-tax Rules, 2026, you must quote your PAN when a purchase of goods is above ₹2 lakh in one transaction, as reported by Business Today. People without a PAN now file Form 97, which replaced Form 60.
Section 186 of the Income-tax Act, 2025 bars anyone from receiving ₹2 lakh or more in cash from one person in a day, in one transaction, or for one event. The penalty falls on the jeweller and equals the cash received. Splitting a ₹2.5 lakh bill into two cash bills on the same day does not get around it.
How much gold you can hold at home
The finance ministry clarified on 1 December 2016 that there is no limit on holding gold jewellery bought from explained income, including inheritance. A 1994 CBDT instruction sets what officers leave during an income tax search, even if it does not match your declared income:
- 500 grams for a married woman,
- 250 grams for an unmarried woman,
- 100 grams for a man.
These are seizure limits, not ownership caps. Officers can also leave more based on family custom. Bills, gift records and wills are the best proof for anything above them.
Tax when you later sell jewellery or coins
For sales from 1 April 2026, the Income-tax Act, 2025 applies:
- Held for more than 24 months: long-term gain, taxed at 12.5% without indexation under Section 197.
- Held for 24 months or less: short-term gain, added to your income and taxed at slab rates.
The gain is the sale price minus the purchase price on your invoice. Example: jewellery bought for ₹2,00,000 and sold after three years for ₹4,00,000 gives a gain of ₹2,00,000 and tax of ₹25,000, before cess. Estimate yours with the capital gains calculator. If you are selling inherited gold or a large holding, a chartered accountant can work out the cost and holding period.
Physical gold vs gold ETF vs gold fund now that SGBs have stopped
The last Sovereign Gold Bond tranche was issued in February 2024. From 1 April 2026, the SGB maturity exemption applies only to original subscribers. That leaves three common routes for a Dhanteras purchase:
| Point | Jewellery or coins | Gold ETF | Gold mutual fund |
|---|---|---|---|
| GST on purchase | 3% | None | None |
| Making charges | Yes, on jewellery | No | No |
| How you buy | From a jeweller or other seller | Stock exchange, through a demat account | From the fund house or a platform |
| Long-term after | 24 months | 12 months | 24 months |
| Long-term tax | 12.5% | 12.5% | 12.5% |
ETF and fund investors pay the fund’s annual expenses, and 18% GST applies to the fund’s management fee. We do not rank these options. Our guide to the best way to invest in gold compares costs and liquidity in detail.
Frequently asked questions
When is Dhanteras in 2026?
Friday, 6 November 2026, according to Drik Panchang.
Is PAN required to buy gold?
Yes, if a single purchase is above ₹2 lakh. Without a PAN, you file Form 97.
Can I pay cash for gold jewellery?
Only below ₹2 lakh for one purchase or in one day. For larger amounts, use an account payee cheque, bank draft or an electronic mode such as a bank transfer.
How much gold can I keep at home?
There is no limit if it comes from explained income or inheritance. During a search, officers do not seize up to 500 g for a married woman, 250 g for an unmarried woman and 100 g for a man.
What is the GST on gold coins?
3%, the same as jewellery and bars.
Do gold coins need a hallmark?
The mandatory hallmarking order covers jewellery and artefacts, not coins. Coins of 999 or 995 fineness can be hallmarked only by BIS-licensed refineries and mints.
How is tax on selling gold jewellery calculated?
After 24 months the gain is taxed at 12.5% without indexation; earlier, at your slab rate. Keep the purchase invoice to prove your cost.
Sources
- Hallmarking FAQs for jewellers — Bureau of Indian Standards (checked 16 Sep 2026)
- Hallmarking general FAQs — Bureau of Indian Standards (checked 16 Sep 2026)
- Consumer protection in hallmarking — Bureau of Indian Standards (checked 16 Sep 2026)
- GST ready reckoner of CGST rates on goods (CBIC), hosted copy — A2Z Taxcorp (checked 16 Sep 2026)
- GST on gold 2026 — PKC Management Consulting (checked 16 Sep 2026)
- Section 186, Income-tax Act, 2025 — Income Tax Department (checked 16 Sep 2026)
- PAN rules 2026 — Business Today (checked 16 Sep 2026)
- No limit on holding gold jewellery from explained sources — PIB, Ministry of Finance (checked 16 Sep 2026)
- Income-tax Act, 2025 — ICAI (checked 16 Sep 2026)
- Finance Act, 2026 — Gazette of India (checked 16 Sep 2026)
- Dhanteras 2026 date — Drik Panchang (checked 16 Sep 2026)
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