Services
GST Registration & Filing
Goods and Services Tax (GST) registration and return filing apply to many businesses in India, depending on turnover, the nature of supply and the state of operation. This service covers applying for registration, preparing and filing periodic returns, and preparing replies to notices from the GST department.
What the service covers
- GST registration application on the GST portal
- Preparation and filing of periodic returns such as GSTR-1 and GSTR-3B
- Annual return filing
- Reconciliation of books with GST returns and portal data
- Amendments to registration details
- Cancellation of registration, where applicable
- Review of notices and preparation of replies
Documents typically needed
- PAN of the business or proprietor
- Aadhaar and photograph of the proprietor, partners or directors
- Proof of business address, such as a rent agreement or ownership document with a utility bill
- Bank account details, such as a cancelled cheque or statement
- Incorporation certificate and partner or director details, for companies and LLPs
- Sales and purchase invoices, for return filing
Questions
- Who needs GST registration?
- Registration is required where aggregate turnover exceeds the threshold prescribed under the GST law, and in certain other cases, such as specified inter-state supplies, regardless of turnover. Thresholds and conditions depend on the type of supply and the state, so they should be checked against the current law for your situation.
- Which returns does a registered business file?
- Regular taxpayers generally file GSTR-1 (outward supplies) and GSTR-3B (summary return) monthly or quarterly, along with an annual return. Taxpayers under the composition scheme file different forms.
- Can a GST notice be handled?
- Notices can be reviewed and replies prepared on the basis of the books and records provided.