GST & Indirect Tax · Registration & Returns
Most GST trouble is not the tax, it is a missed return, a wrong registration category, or input credit lost because the supplier’s data didn’t match. We set the registration up correctly and run the monthly cycle so notices never start.
Aggregate turnover over ₹40 lakh (goods) or ₹20 lakh (services) on an all-India PAN basis.
Any inter-state supply makes registration compulsory from the first rupee, whatever your turnover.
Supplying through Amazon, Flipkart or any e-commerce operator requires registration regardless of turnover.
You want to recover GST paid on purchases, only a registered, return-compliant business can.
Returns are late, GSTR-2B isn’t being reconciled, and late fees or notices are starting to appear.
Freshly incorporated and need GST in place before raising your first invoice or onboarding a client.
| Step | What happens | Typical time |
|---|---|---|
| Scoping & category | Confirm whether you need normal, composition, or compulsory registration, and in which state(s). | 1 day |
| Documents | PAN, proof of place of business, bank details, photographs, authorisation, we give you a clean checklist. | 1–2 days |
| Application (REG-01) | Filed on the GST portal with DSC / EVC verification. | 1 day |
| Department query, if any | We respond to any clarification (REG-03) the officer raises. | As raised |
| GSTIN issued | Registration certificate (REG-06) with your 15-digit GSTIN. | 3–7 working days |
| Go-live setup | Invoice format, HSN/SAC, tax rates and the return calendar configured so you can bill correctly from day one. | 1–2 days |
| Return | What it covers | Who / frequency | Due date |
|---|---|---|---|
| GSTR-1 | Outward supplies (sales) | Monthly, or quarterly under QRMP (turnover up to ₹5 cr) | 11th next month / 13th after quarter |
| GSTR-3B | Summary return & tax payment | Monthly, or quarterly under QRMP | 20th (or 22nd/24th for QRMP) |
| CMP-08 | Composition tax statement | Composition dealers, quarterly | 18th after quarter |
| GSTR-9 | Annual return | Regular taxpayers, yearly | 31 December (next FY) |
| GSTR-9C | Reconciliation statement | Turnover above ₹5 crore, yearly | 31 December (next FY) |
Government cost (statutory position)
Professional fees depend on the number of registrations, transaction volume and whether you need monthly filing or a one-time setup. You receive a clear written quote after a short scoping call, no hidden charges.
Schedule a 15-minute callOnce your aggregate turnover (all-India, on one PAN) crosses ₹40 lakh for goods or ₹20 lakh for services, ₹20 lakh and ₹10 lakh respectively in special-category states. It is also compulsory from the first rupee, regardless of turnover, if you make inter-state supplies, supply through an e-commerce operator, are a casual or non-resident taxable person, or are liable under reverse charge.
The composition scheme (turnover up to ₹1.5 crore for goods, ₹75 lakh in special-category states; a separate ₹50 lakh route for service providers) means a low flat tax and a simple quarterly statement, but you cannot collect GST from customers or claim input tax credit, and you cannot make inter-state sales. Regular registration is the right choice if you sell inter-state, supply to businesses that want credit, or have significant input tax to recover. We assess which actually costs you less.
Usually 3 to 7 working days from a complete application, assuming the department raises no query. If a clarification (Form REG-03) is raised, we respond and the timeline extends by a few days.
A regular taxpayer files GSTR-1 (sales) and GSTR-3B (summary and payment) either monthly, or quarterly under the QRMP scheme if turnover is up to ₹5 crore, plus an annual GSTR-9. GSTR-9C reconciliation applies above ₹5 crore. Composition dealers file a quarterly CMP-08 and an annual return instead.
A late fee of ₹50 per day (₹20 per day for nil returns) applies, along with interest at 18% per annum on any unpaid tax. Persistent non-filing can lead to your input credit being blocked, your e-way bills being stopped, and eventually a notice. Running the calendar on time is what avoids all of this.
Yes, on goods and services used for business, provided the supplier has reported the invoice so it appears in your GSTR-2B, you hold a valid tax invoice, and you have paid the supplier within 180 days. We reconcile GSTR-2B every month so you claim exactly what is available and don’t carry mismatches.
Yes. GST is state-wise, you need a registration for every state from which you make taxable supplies, each with its own GSTIN under the same PAN. We handle multi-state registrations and keep the filing aligned across them.
E-invoicing is mandatory once your aggregate turnover crosses ₹5 crore in any financial year. We set up the e-invoicing process and integrate it with your invoice format so it runs without disrupting billing.
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Vijay R Singh & Co., Chartered Accountants · FRN 136869W · ICAI M.No. 153926 · Andheri East, Mumbai, in practice since 2013. References are to the CGST Act 2017, IGST Act 2017 and MGST Act 2017. General information, not tax advice until engaged.
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