Indirect TaxVJ & Associates • Statutory Advisory

GST Registration & Returns

End-to-end Goods and Services Tax registration, monthly return filings & reconciliation.

Overview & Scope of Service

What this service covers

Goods and Services Tax (GST) is the backbone of indirect-tax compliance in India — and the GST 2.0 reform of 22 September 2025 moved most goods to a simpler 5% / 18% / 40% structure. VJ & Associates assists businesses of all sizes in acquiring fresh GST registrations, handling monthly and quarterly returns (GSTR-1, GSTR-3B), reconciling input tax credit (ITC) with GSTR-2B and the Invoice Management System, and completing annual filings (GSTR-9/9C). We safeguard your enterprise against late fees, interest and ITC blockages.

How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder

Tax documents and a calculator on a desk

Service Details & Guidance Checklist

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Fresh GSTIN registration for Regular, Composition and E-Commerce sellers — including the simplified registration route for small, low-risk applicants.
Monthly & quarterly return preparation (GSTR-1 sales upload, GSTR-3B tax liability settlement, QRMP / IFF).
Rigorous GSTR-2B & IMS matching to maximise eligible Input Tax Credit s.16 and flag blocked credits s.17(5) and vendor defaults.
Annual GST return (GSTR-9) and reconciliation statement (GSTR-9C, self-certified).
Letter of Undertaking (LUT) for zero-rated exports, e-way bills, e-invoicing setup, and GST 2.0 rate-migration review of your item master.

Traders and service providers crossing the turnover threshold (₹40 lakh for goods, ₹20 lakh for services in Haryana).
E-commerce merchants selling on Amazon, Flipkart, Shopify or Meesho (registration compulsory).
Exporters of goods or services claiming refunds or operating under LUT.
Contractors and manufacturers requiring seamless ITC flow to commercial clients.

Step 1: Sales & purchase ledger extraction from Tally/Zoho (1st of month).
Step 2: GSTR-2B / IMS reconciliation & ITC claim optimisation (5th of month).
Step 3: GSTR-1 upload & tax computation (by the 11th; IFF by the 13th).
Step 4: Client verification & GSTR-3B payment (by the 20th; QRMP filers in Haryana by the 24th).

PAN card & Aadhaar card of proprietor / partners / directors.
Business address proof (electricity bill, NOC, rent agreement).
Cancelled cheque / bank statement with account-holder name.
Monthly sales register, purchase invoices and expense receipts.

Why VJ & Associates for this

Proactive GSTR-2B reconciliation so no eligible Input Tax Credit is missed.
Reminders ahead of the monthly GSTR-1 and GSTR-3B deadlines.
Specialised experience in GST notice replies and revocation of cancelled registrations.
Rate-change review after GST 2.0 so invoices carry the right rate.

Related calculators

GST Calculator & ITCAdd/remove GST, CGST-SGST-IGST split and net liability.Late Fee CalculatorITR, revised return, GST and TDS late fees.

FAQ

Questions about GST Registration & Returns

When aggregate turnover crosses ₹40 lakh for goods (₹20 lakh for services), and regardless of turnover for inter-state supplies of goods, e-commerce sellers, casual taxable persons and those liable under reverse charge.

From 22 September 2025 the main slabs are 5% and 18%, with 40% for luxury and sin goods and nil for essentials; special rates such as 3% on gold continue. The 12% and 28% slabs were removed for most items. Check items in our GST 2.0 Rate Finder.

₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for nil returns, subject to caps that depend on turnover, plus 18% interest on tax paid late.

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