End-to-End GST Compliance
From GSTIN registration to GSTAT appeals — every GST need handled by experienced CAs.
GST Registration
New GSTIN for regular taxpayer, composition scheme, NRTP, e-commerce operators, TDS deductors under GST — all registration categories under CGST Act 2017.
GSTR-1 — Outward Supplies
Monthly/quarterly filing of all outward supply details — sales invoices, credit notes, debit notes, nil-rated, exempted and export supplies.
GSTR-3B — Summary Return + Tax Payment
Monthly/quarterly summary return covering outward supplies, ITC claimed, reverse charge liability and net tax payment.
ITC Reconciliation — GSTR-2B
Monthly GSTR-2B vs. books reconciliation, ITC mismatch reports, Rule 42/43 reversals, vendor GSTIN mismatch and Section 16(4) deadline tracking.
GSTR-9 & GSTR-9C Annual Returns
Annual return and self-certified reconciliation statement for FY 2025-26 — turnover above ₹2 crore (GSTR-9) and ₹5 crore (GSTR-9C).
GST Notice, Assessment & Appeals
Reply to DRC-01A/DRC-01 demand notices, GST audit, appeals before Appellate Authority and GSTAT (GST Appellate Tribunal).
Key GST Due Dates — FY 2025-26
GST Questions
What is the late fee for GSTR-3B delay?+
Late filing fee under Section 47 of CGST Act: ₹50/day (₹25 CGST + ₹25 SGST) if tax payable; ₹20/day (₹10+₹10) for nil returns. Maximum capped at ₹10,000. Interest at 18% p.a. on unpaid tax from due date.
When must ITC be reversed?+
ITC must be reversed under: Rule 42/43 (use for exempt/non-business purposes), Section 16(4) (not claimed within the time limit — earlier of Nov return or annual return for that FY), and Section 17(5) (blocked credits).
Is GST registration mandatory?+
Mandatory if annual turnover exceeds ₹40 lakh (goods) / ₹20 lakh (services). Also mandatory for: inter-state supply, e-commerce operators/suppliers, reverse charge mechanism, and NRTP regardless of turnover.