Good and Services Tax

A comprehensive GST based on the Value Added Tax (VAT) principle was first suggested by the Kelkar Task Force in December 2002. The introduction of GST in India was first announced in the Union Budget 2006-07. Since then the Empowered Committee of Ministers had worked on preparing the back ground material for GST and the draft GST Acts.

Implementation of GST finally materialised with the Parliament passing the Constitutional Amendment Act in September 2016, followed by the State Legislatures and GST was rolled out with effect from 1 July 2017 (including Jammu and Kashmir with effect from 8 July 2017).

Our Services

GST Registration

Documents Needed for GST Registration:

Non-Government
  • Pan (Copy)
  • Aadhar (Copy)
  • Photo
  • Mobile Number/Email Address
  • Rental Agreement (Copy)
  • Electricity bill (or) Property Tax receipt (Copy)
Government
  • Tan or PAN
  • Authorized Signatory for Pan (Copy)
  • Authorized Signatory for Aadhar (Copy)
  • Authorized Signatory for Photo
  • Mobile Number/Email Address
  • Consent Letter (Address Proof)

GST Modification of Registration

Modifying your Goods and Services Tax Identification Number (GSTIN) details is essential to maintain accurate and up-to-date records with tax authorities. This process, known as GST registration amendment, ensures that any changes in your business information are reflected in your GST profile.

GST Returns Filing & Annual Return

GST return filing is mandatory for all persons having GST registration in India.

GST E-Invoicing Generation

E-invoicing is mandatory for businesses with an aggregate turnover exceeding Rs. 5 crore in any financial year since 2017-18. This turnover includes the combined turnover of all GSTINs under a single PAN across India. However, certain categories of businesses are exempt from this requirement.

GST E-Way Bill Generation

General Conditions for E-Way Bill Generation:

  • If the value of goods exceeds ₹50,000 (including GST) in a single invoice or delivery challan, an E-Way Bill must be generated.
  • For inter-state movement (between two states or union territories), an E-Way Bill is compulsory, regardless of the consignment value, unless specifically exempted.
  • For intra-state movement (within the same state), an E-Way Bill is required only if the state has prescribed a threshold. Most states follow the ₹50,000 rule, though limits may vary.

GST Return Due Dates

Form
Due Date
Description
GSTR-7 (Monthly)
10th of the subsequent month
Summary of Tax Deducted at Source (TDS) and deposited under GST law
GSTR-8 (Monthly)
10th of the subsequent month
Summary of Tax Collected at Source (TCS) and deposited by e-commerce operators under GST laws
GSTR-1 (Monthly)
11th of the subsequent month
Summary of outward supplies where turnover exceeds Rs.5 Cr or opted to file monthly return
GSTR-1 (Quarterly)
13th of the subsequent month
Summary of outward supplies by taxpayers who have opted for the QRMP scheme
GSTR-5 (Monthly)
13th of the subsequent month
Summary of outward taxable supplies and tax payable by a non-resident taxable person
GSTR-6 (Monthly)
13th of the subsequent month
Details of ITC received and distributed by an ISD
CMP-08 (Quarterly)
18th of the subsequent month
Quarterly challan-cum-statement to be furnished by composition taxpayers
GSTR-3B (Monthly)
20th of the subsequent month
Summary of outward supplies where turnover exceeds Rs.5 Cr or opted to file monthly return
GSTR-3B (Quarterly)
22 / 24th of the subsequent month
Summary of outward supplies by taxpayers who have opted for the QRMP scheme
GSTR-9 & 9C (Yearly)
31st December subsequent FY year
The GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement

Additional Services

We undertake filing data conversion activity to enable the taxpayer not familiar with the file formats to file the statements in GST portal within the prescribed time limit at a very nominal Fee.

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