GST registration & return filing

Registration

Registration is examined first on the question of whether it is required at all - by turnover threshold, by inter-state supply, or by the nature of the business (for instance, e-commerce sellers). Where registration is required or voluntarily sought, the firm prepares and files the application with the supporting documents and follows it to allotment of the GSTIN.

Typically covered

• Threshold and applicability assessment
• New registration, additional place of business, amendments
• Composition scheme evaluation, where eligible
• Cancellation and revocation applications, where needed

Periodic returns

Returns are prepared from the client's books, not the other way round. Outward supplies are reported in GSTR-1, tax is summarised and paid through GSTR-3B, and quarterly filers under the QRMP scheme are handled on that cycle.

Typically covered

• GSTR-1 and GSTR-3B - monthly or QRMP
• Input tax credit matched against GSTR-2B each period
• Vendor follow-up where credits do not appear
• E-invoice and e-way bill guidance where applicable

Annual returns & reconciliation

The annual return GSTR-9, and the reconciliation statement GSTR-9C where turnover requires it, are prepared after a full reconciliation of the books with the returns filed during the year - so that differences are explained, not discovered later.

Typically covered

• Books-to-returns reconciliation for the full year
• ITC register review and reversal computations
• GSTR-9 and GSTR-9C preparation and filing

Notices & proceedings

Departmental communications - mismatch intimations, scrutiny notices, audit queries - are answered with reference to the record and the law. The firm prepares replies, compiles supporting documents and represents the client to the extent permitted for chartered accountants.

Nothing on this page is legal advice for a specific case. The correct treatment always depends on the facts, and the firm will say so where the position is unsettled.