GST services
- Registration: new GSTIN (regular or composition), additional places of business, amendments, cancellation and revocation.
- Monthly and quarterly returns: GSTR-1, GSTR-1A corrections, GSTR-3B, QRMP and CMP-08, with IMS action on inward invoices before filing.
- Reconciliation: books vs GSTR-1 vs GSTR-3B, purchase register vs GSTR-2B, and e-way bill and e-invoice data vs returns.
- Annual compliance: GSTR-9 and GSTR-9C reconciled to audited financial statements.
- Refunds: exports with or without payment of tax, inverted duty structure and excess balance in cash ledger.
- Notices and disputes: ASMT-10 scrutiny, DRC-01A and DRC-01 demands, DRC-01B and DRC-01C mismatch intimations, audit under section 65, and appeals.
- Advisory: rate and classification, place of supply, ITC eligibility, reverse charge and e-invoicing applicability.
Who must register
| Situation | Registration threshold (aggregate turnover) |
|---|---|
| Supplier of goods, Maharashtra and most states | ₹40 lakh |
| Supplier of services, or goods and services | ₹20 lakh |
| Special category states | ₹20 lakh (goods) / ₹10 lakh (services) |
| Inter-state supply of goods, e-commerce sellers, casual taxable persons, persons liable under reverse charge | Compulsory, irrespective of turnover (limited exceptions) |
The composition scheme is available up to ₹1.5 crore turnover for traders, manufacturers and restaurants (₹75 lakh in special category states; ₹50 lakh for other service providers), with tax on turnover and no input tax credit.
Regular filing calendar
| Return | Who | Due date |
|---|---|---|
| GSTR-1 | Monthly filers | 11th of next month |
| IFF / GSTR-1 (QRMP) | Quarterly filers | 13th of month after the quarter |
| GSTR-3B | Monthly filers | 20th of next month |
| GSTR-3B (QRMP) | Quarterly filers | 22nd or 24th of month after the quarter, by state |
| CMP-08 | Composition taxpayers | 18th of month after the quarter |
| GSTR-9 / 9C | Annual return and reconciliation | 31 December after the financial year |
Returns cannot be filed once three years have passed from their due date, so pending returns should be cleared now.
Rates after GST 2.0
From 22 September 2025, most goods and services fall in the 5% and 18% slabs, with 40% for specified goods such as tobacco products and certain luxury items, and nil for exempt supplies. Rate changes affected hotels and restaurants, FMCG, automobiles and construction inputs, so item masters and invoice templates set up before that date should be reviewed. The GST calculator handles inclusive and exclusive amounts and the CGST, SGST and IGST split.
How GST notices are handled
- Read the form and period. ASMT-10, DRC-01A, DRC-01, DRC-01B and DRC-01C each need a different response. For FY 2024-25 onwards, demands are raised under section 74A with a common time limit.
- Reconcile the exact difference. Most notices come from mismatches between returns, GSTR-2B and e-way bill data. Working papers are built for the specific gap.
- Decide and document. Where a difference is genuine, paying through DRC-03 with interest early limits penalty. Where it is not, the reply explains it with evidence and relevant rulings.
- Follow through. Personal hearing, order, rectification or appeal before the appellate authority and the GST Appellate Tribunal.
Read more: 5 GST mistakes that lead to notices.
Documents usually needed
- For registration: PAN and Aadhaar of proprietor, partners or directors; photographs; proof of business address (electricity bill plus rent agreement or NOC); constitution document (partnership deed, LLP agreement, certificate of incorporation); bank account details.
- For returns: sales and purchase registers, credit and debit notes, e-way bills, expense ledgers with GST, and bank statements.
- For notices: the notice, returns for the period, GSTR-2A/2B, books of account and any earlier replies.
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