GST Registration & Returns Services

What is GST Registration?

• Mandatory registration under GST Act, 2017 for businesses with turnover above the prescribed limit.
• Applicable for traders, manufacturers, service providers, eCommerce sellers, freelancers, etc.

Who Should Register for GST?

• Businesses with annual turnover exceeding ₹40 lakh (₹20 lakh for services)
• Inter-state suppliers
• E-commerce operators
• Casual taxable persons
• Voluntary registration option for small businesses

Why GST Registration is Important

• Legal compliance under Indian tax law
• Enables seamless input tax credit (ITC)
• Mandatory for issuing GST invoices
• Builds trust and credibility with clients
• Essential for eCommerce platforms like Amazon, Flipkart

Documents required for GST registration?

• PAN card
• Aadhaar card
• Electricity bill of shop owner and self
• Registered Rent Agreement or Leave and Licence
• Authority letter by shop owner and owner's PAN card
• Bank details – first page of passbook
• Passport size photograph
• Product/Service list
• Udyam Aadhaar (Proof of business trade name)
• For entities other than individuals, Letter of Authority signed by all partners/directors

Note: For GST Registration, PTRC and PTEC number are compulsorily required hence, we have to file application for same. (Fees for such would be 1000/-)

Return Type	Applicability	Description	Due Date
GSTR-1	Registered regular taxpayers	Details of outward supplies of goods or services	11th of the following month
IFF	Quarterly GSTR-1 filers (QRMP scheme)	Monthly invoice submission for 1st two months of a quarter	13th of the following month
GSTR-2A / 2B	Auto-drafted for all recipients	View-only returns for inward supplies from suppliers	Auto-generated (no due date)
GSTR-3B	Registered regular taxpayers	Summary return of outward + inward supplies with tax payment	20th (Monthly) / 22nd or 24th (Quarterly)
GSTR-4	Composition Scheme taxpayers	Annual return for taxpayers under Composition Scheme	30th April of next FY
GSTR-5	Non-resident taxable persons	Return for non-resident taxpayers	20th of the following month
GSTR-5A	OIDAR service providers	Return for OIDAR services to unregistered persons	20th of the following month
GSTR-6	Input Service Distributors (ISD)	Details of input tax credit (ITC) distributed by ISD	13th of the following month
GSTR-7	TDS Deductors	Return for Tax Deducted at Source (TDS) under GST	10th of the following month
GSTR-8	E-commerce Operators	Return for Tax Collected at Source (TCS) under GST	10th of the following month
GSTR-9	Taxpayers with turnover ≥ ₹2 Cr	Annual return summarizing all monthly/quarterly filings	31st December of next FY
GSTR-9C	Taxpayers requiring audit	Reconciliation statement and audit certification	31st December of next FY