GST Services
Registration, Filing and Compliance
Complete CA-assisted GST services for businesses, freelancers and e-commerce sellers. GST registration, monthly return filing, annual return, ITC reconciliation, refund claims and notice handling. 100% online. Pan-India.
At a Glance
*Indicative minimum charges. Final fee confirmed upfront.
Our GST Services
End-to-end GST compliance handled by our CA team. No missed deadlines, no ITC mismatches, no penalty notices.
GST Registration
New GSTIN registration for businesses, professionals, e-commerce sellers and inter-state suppliers. Includes ARN tracking and GSTIN certificate delivery.
Monthly GST Return Filing
GSTR-1 (invoice upload) by 11th and GSTR-3B (tax payment) by 20th every month. ITC reconciliation with GSTR-2B included. Zero late fees guaranteed.
GSTR-9 Annual Return
Comprehensive annual GST return reconciling all monthly returns filed during the year. Includes ITC claimed vs available reconciliation and turnover verification. Deadline: 31 December.
ITC Reconciliation
Match your purchase register with GSTR-2B to identify missing ITC, excess claims, and supplier non-filers. Prevents demand notices from the GST department.
GST Refund Claim
Refund of accumulated ITC for exporters (zero-rated supplies), inverted duty structure cases, and excess tax paid in error. End-to-end filing and follow-up with GST portal.
GST Notice and Audit Support
Reply to ITC mismatch notices, GSTR-1 vs 3B discrepancy, scrutiny assessments, show cause notices and departmental audits. CA representation and response drafting.
E-Commerce GST Compliance
GST compliance for sellers on Amazon, Flipkart, Meesho, Myntra and D2C websites. TCS (Tax Collected at Source) reconciliation, multi-state registration, and GSTR-8 filing by the marketplace.
Composition Scheme Filing
Simplified GST compliance for small businesses under the Composition Scheme. File GSTR-4 annually and CMP-08 quarterly. Turnover up to ₹1.5 crore for goods, ₹50 lakh for services.
GST Cancellation / Amendment
Cancel GSTIN for businesses that have shut down or no longer meet threshold. Amend registration details like address, authorised signatory, or business name. Includes final return GSTR-10.
All GST Returns Explained
Each type of registered taxpayer files different returns. Here is a complete reference for FY 2025-26.
GSTR-1
Monthly / QuarterlyOutward supplies (sales) statement. Upload all B2B and B2C invoices, credit and debit notes. Auto-populates buyer’s GSTR-2B.
GSTR-3B
MonthlySelf-assessed summary return. Declare outward supply totals, ITC claimed, and net GST payable. Tax must be paid before filing.
GSTR-2B
Auto-GeneratedSystem-generated ITC statement. Reflects ITC available based on suppliers’ GSTR-1 filings. Must be reconciled with purchase register before claiming ITC in GSTR-3B.
GSTR-4
AnnualAnnual return for Composition Scheme taxpayers. Summary of outward supplies and tax paid. Filed along with CMP-08 quarterly challan statements.
GSTR-9
AnnualAnnual return for regular taxpayers. Reconciles all monthly GSTR-1 and GSTR-3B filings for the year. Mandatory if turnover exceeds ₹2 crore.
GSTR-9C
Annual AuditSelf-certified reconciliation statement for taxpayers with turnover above ₹5 crore. Earlier required CA certification, now self-certified by taxpayer.
GSTR-7
MonthlyTDS return under GST. Filed by government entities and specified persons who deduct TDS from payments to GST-registered vendors.
GSTR-8
MonthlyTCS return filed by e-commerce operators (Amazon, Flipkart etc.) for tax collected at source from sellers on their platform.
GSTR-10
One-TimeFinal return filed within 3 months of GST cancellation order. Declares closing stock on which ITC reversal is required.
QRMP Scheme (Quarterly Return Monthly Payment): Taxpayers with turnover up to ₹5 crore can opt for QRMP. They file GSTR-1 and GSTR-3B quarterly but pay GST monthly using a fixed sum or self-assessment challan (PMT-06). Opt-in or opt-out is available twice a year.
GST Registration
GST registration is mandatory for most businesses above the threshold. Voluntary registration is also available and often beneficial for B2B businesses.
Who Must Register
| Category | Threshold |
|---|---|
| Goods suppliers (most states) | ₹40 lakh |
| Service providers | ₹20 lakh |
| Special category states | ₹10 lakh |
| Inter-state supplier (any goods) | Mandatory |
| E-commerce seller | Mandatory |
| Reverse Charge Mechanism (RCM) recipient | Mandatory |
| Casual taxable person | Mandatory |
Documents Required for Registration
Voluntary Registration Benefit: Businesses below the threshold can register voluntarily to claim ITC on purchases, appear professional to large clients who prefer GST-registered vendors, and enable inter-state supply without restriction.
GST Rate Structure
India has a 5-tier GST rate structure. Rates are set by the GST Council and are uniform across all states. IGST applies on inter-state supply; CGST + SGST apply on intra-state supply.
Exempt / Zero
Fresh food, milk, eggs, bread, books, printed maps, salt, unpacked cereals
Essential
Packed food, sugar, tea, coffee, edible oil, coal, transport services, economy hotels
Standard I
Mobile phones, processed food, medicines, business class air travel, agro equipment
Standard II
Most services (IT, consulting, restaurants, banking, insurance), white goods, paints, cement
Luxury / Demerit
Luxury cars, tobacco, aerated drinks, 5-star hotels, casinos. Cess applies additionally on some items.
Zero-Rated vs Exempt: Zero-rated supplies (exports and SEZ supplies) allow ITC refund. Exempt supplies (like fresh food) do not attract GST but ITC on inputs must be reversed. This is a critical distinction for ITC claims.
Reverse Charge Mechanism (RCM): For certain specified services (legal fees, GTA, import of services), the recipient pays GST directly to the government instead of the supplier. RCM liability must be self-declared in GSTR-3B.
Penalties and Late Fees
GST non-compliance penalties accumulate quickly. A single missed GSTR-3B can attract late fees up to ₹10,000 plus 18% interest on unpaid tax.
| Violation | Penalty |
|---|---|
| GSTR-3B late filing (with tax liability) | ₹50/day (max ₹10,000) |
| GSTR-3B late filing (NIL return) | ₹20/day (max ₹500) |
| GSTR-1 late filing | ₹50/day (max ₹10,000) |
| Interest on unpaid GST | 18% p.a. from due date |
| GSTR-9 late filing | ₹200/day (0.25% of TO cap) |
| Fraud / tax evasion | 100% of tax (min ₹10,000) |
| Supply without registration | 10% of tax / ₹10,000 min |
| Incorrect invoice / missing e-invoice | ₹10,000 per invoice |
How We Prevent Penalties
- Deadline tracking calendar with 7-day advance reminders
- ITC reconciliation with GSTR-2B before every filing
- GST liability computed and shared for approval before payment
- NIL return filed on time even if there are no sales
- CA review before every GSTR-3B submission
GSTIN can be suspended or cancelled by the department for consecutive non-filing of returns. Revocation requires filing all pending returns along with late fees and interest before applying.
GST Services FAQ
Who needs to register for GST in India?
What is Input Tax Credit (ITC) and how do I claim it?
What is the difference between GSTR-1 and GSTR-3B?
Can a freelancer or individual service provider register for GST voluntarily?
What is the GST Composition Scheme and who can opt for it?
Let Us Handle Your GST Compliance
From ₹499* per month (indicative minimum). GSTR-1, GSTR-3B, ITC reconciliation and GSTR-9 included. Zero late fees guaranteed.
indiantaxplanning.in · CA-verified · Updated March 2026 · *Indicative minimum charges
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