Tax, Licence & Approvals
GST Registration & Filing
GST is a compliance rhythm rather than a one-time registration. We take on both parts: getting the registration right, and keeping the monthly and annual filings clean enough that credit is not lost and notices do not arrive.
The ground
What you are actually dealing with
Who has to register?
Registration is required once aggregate turnover crosses the threshold: currently forty lakh rupees for goods and twenty lakh for services, with lower limits in special category states. Some categories must register regardless of turnover: inter-state suppliers of goods, e-commerce operators and those supplying through them, persons liable under reverse charge, casual and non-resident taxable persons, and agents supplying on behalf of others.
Registration is state-wise, not national
GST registration is granted per state. A business with a place of business in three states needs three registrations under one PAN, and each files its own returns. Supplies between them are treated as supplies between distinct persons and are taxable, which surprises businesses that think of themselves as a single entity.
Input credit is where money is actually lost
Credit depends on your supplier having filed, and on the invoice appearing in your auto-populated statement. If a supplier does not file, the credit is not available to you regardless of the invoice in your hand. Reconciliation between purchase records and the auto-populated returns is the routine work that keeps a business from paying tax twice.
Our part
How we handle GST work
The value is in the routine, not the registration. Filings that go out on time, credit reconciled every month rather than at year end, and notices answered before they escalate.
- 01
Registration structured correctly across states and business verticals at the outset.
- 02
Monthly reconciliation, so credit mismatches surface while they can still be fixed.
- 03
Departmental notices and scrutiny answered with the records to support the reply.
- 04
Advice on classification and rate before a position is taken, not after it is questioned.
Scope
What this engagement covers
- New registration, amendment and additional place of business
- Monthly, quarterly and annual return filing
- Input tax credit reconciliation
- Departmental notices, scrutiny and audit support
- Refund applications, including exports and inverted duty
- Cancellation and revocation of registration
How it runs
The process, stage by stage
No stage carries a promised date. The Registry's queue and the court's list are not ours to commit on your behalf. What we commit to is doing our part of each stage without delay.
- 01
Assess
Turnover, place of supply and the nature of the business are reviewed to establish where registration is required and in what capacity.
- 02
Register
The application is filed with the supporting documents, and any query from the officer answered through to grant.
- 03
Set up the rhythm
Invoice formats, HSN and SAC classification and record-keeping are put in order so the returns can be filed from clean data.
- 04
File and reconcile
Returns are filed on the statutory calendar and purchase records reconciled against the auto-populated statements each cycle.
- 05
Defend
Notices, scrutiny and audits are answered, and refunds pursued where credit has accumulated.
Common questions
Questions we are asked most often
Not on turnover alone, but several categories must register regardless: inter-state supply of goods, e-commerce, reverse charge liability and a few others. Voluntary registration is also common where customers require it.
Related · Tax, Licence & Approvals