GST Registration, Filing & Advisory Services
The Indian Goods and Services Tax (GST) framework operates on continuous digital reporting, cross-taxpayer matching, and strict Input Tax Credit (ITC) eligibility criteria. Maintaining clean monthly compliance prevents working capital blockages and notice issuance by state and central authorities.
What This Service Entails
GST services encompass statutory registration, outward supply classification, Harmonized System of Nomenclature (HSN) and SAC code determination, monthly and quarterly returns (GSTR-1, GSTR-3B, CMP-08), Annual Returns (GSTR-9 and GSTR-9C), electronic waybill (e-Way Bill) generation, e-Invoicing integration, and automated Input Tax Credit reconciliation with GSTR-2B.
Who Needs This Service?
- Businesses crossing the aggregate turnover threshold (₹40 lakhs for goods / ₹20 lakhs for services in standard states)
- E-commerce sellers, marketplace vendors, and casual taxable persons operating across state borders
- Exporters of goods and services claiming zero-rated supply refunds under Letter of Undertaking (LUT)
- Manufacturers, distributors, and service providers requiring monthly ITC reconciliation
- Entities facing GST notices regarding GSTR-2B vs GSTR-3B discrepancies
Key Benefits & Strategic Advantages
- Rigorous Input Tax Credit reconciliation to prevent claim denials and reversal interest
- Accurate determination of Reverse Charge Mechanism (RCM) liabilities
- Zero-rated supply documentation and LUT processing for hassle-free exports without IGST blockage
- Timely e-Invoicing compliance for organizations meeting mandatory turnover criteria
- Proactive response drafting for Form GST DRC-01, DRC-01A, and ASMT-10 notices
Step-by-Step Advisory & Execution Process
Consolidation of sales registers, debit/credit notes, and purchase ledgers.
Verification of supplier filing status to filter eligible and ineligible tax credits.
Utilization of electronic credit ledger balances and generating PMT-06 challans for cash liabilities.
Electronic submission before statutory cut-offs (11th and 20th of each month).
Preparation of GSTR-9 annual return and GSTR-9C reconciliation statements.
Required Information & Documents
- PAN of Entity and Promoters
- Proof of Principal Place of Business (Electricity Bill, Rent Agreement, NOC)
- Bank Account details with cancelled cheque or bank statement
- Constitutional documents (Certificate of Incorporation, Partnership Deed, MOA/AOA)
- Digital Signature Certificate (DSC) or Aadhaar for e-sign verification
Under Section 16(2)(aa) of the CGST Act, ITC cannot be availed unless the supplier has furnished details of the invoice in their GSTR-1 and it appears in the recipient's auto-generated GSTR-2B. Unreconciled claims risk recovery proceedings along with mandatory interest under Section 50.
Common Pitfalls to Avoid
- Claiming ITC on blocked items listed under Section 17(5) (e.g., motor vehicles, food and beverages)
- Failure to reverse ITC for non-payment to suppliers within 180 days under Rule 37
- Mismatches between GSTR-1 outward turnover and GSTR-3B reported turnover
- Incorrect reporting of interstate B2C supplies in Table 3.2 of GSTR-3B
- Operating across states without obtaining mandatory casual or regular GST registration
Frequently Asked Questions
What is the threshold limit for mandatory GST registration in India?
For businesses exclusively supplying goods, the aggregate threshold is generally ₹40 lakhs (₹20 lakhs for special category states). For service providers, the threshold is ₹20 lakhs (₹10 lakhs for special category states). Inter-state taxable supplies and e-commerce transactions generally require mandatory registration irrespective of turnover.
Can I claim Input Tax Credit if my vendor hasn't filed GSTR-1?
No. Statutory rules strictly limit ITC to invoices reflecting in your GSTR-2B statement. Systematic vendor follow-up is critical.
What is the QRMP scheme?
The Quarterly Return Monthly Payment (QRMP) scheme allows eligible taxpayers with aggregate turnover up to ₹5 crore to furnish GSTR-1 and GSTR-3B on a quarterly basis while paying taxes monthly through a simple challan.
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