GST Compliance
Registration, periodic return filing, reconciliation, and refund support — covering the full compliance cycle under the Goods and Services Tax framework, from initial registration through to annual return and audit.
What This Service Covers
The Goods and Services Tax framework, governed by the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, and corresponding State GST legislation, creates a structured set of recurring obligations for registered businesses. These begin at the point of registration and continue through periodic return filing, input tax credit reconciliation, and — for businesses crossing the prescribed turnover threshold — annual return and audit requirements under Section 44.
Shivbhavan & Associates assists businesses at each stage of the GST compliance cycle, from initial registration through to the filing of annual returns and the management of departmental notices. Each engagement begins with an assessment of the business's registration requirements and applicable rate structure, followed by the setup of a periodic return filing process aligned with the business's transaction volume and filing frequency.
Governs the requirement for GST registration once a business crosses the prescribed aggregate turnover threshold.
A Legal Obligation, Not Just Good Practice
Registering for and complying with GST is a legal requirement under the CGST Act, 2017, once a business crosses the prescribed turnover threshold, or in certain cases regardless of turnover — such as for inter-state supply or e-commerce operations. Non-compliance can result in late fees, interest on delayed tax payment, denial of input tax credit, and penalty proceedings under Sections 122 and 125 of the Act.
This information is provided for general awareness. Whether GST registration or a specific compliance obligation applies in your case depends on your individual business circumstances and should be confirmed directly with the firm.
Who This Typically Applies To
- Businesses whose aggregate turnover crosses the prescribed threshold for their state and category
- E-commerce operators and sellers on e-commerce platforms, regardless of turnover
- Businesses making inter-state supply of goods or services
- Casual taxable persons and non-resident taxable persons undertaking occasional transactions
- Businesses voluntarily opting for registration to claim input tax credit
- Entities providing specified services under the reverse charge mechanism
Common Filing Scenarios
Crossing the Registration Threshold
A business that crosses the prescribed aggregate turnover threshold during a financial year is required to apply for GST registration within the time limit specified under the Act, generally from the date the threshold is crossed.
Selling Through Online Marketplaces
Businesses selling goods or services through e-commerce platforms are generally required to register for GST regardless of turnover, and are subject to tax collection at source provisions applicable to the platform operator.
Zero-Rated Supply & Refunds
Businesses exporting goods or services can supply under a Letter of Undertaking without payment of tax, or pay tax and claim a refund, subject to the conditions and procedure prescribed under Section 54 of the Act.
Multiple GST Registrations
A business operating from more than one state, or through multiple business verticals within a state, may require separate GST registration for each such state or vertical, each carrying independent compliance obligations.
What's Included, By Entity Type
GST Registration
New GST registration for businesses crossing the threshold, including document preparation, application filing, and coordination with the department during the verification process.
- Applicability assessed based on turnover, supply type, and business structure
- Documentation prepared covering PAN, address proof, and bank details
- Application tracked through to certificate issuance
- Amendment or cancellation of existing registration where required
Periodic Return Filing
Monthly or quarterly filing of outward supply details in GSTR-1 and the summary return in GSTR-3B, reconciled against purchase records reflected in GSTR-2B before filing.
- Outward supply details compiled and filed within due dates
- Input tax credit reconciled against GSTR-2B each period
- Tax liability computed after adjusting available credit
- Late filing and interest exposure monitored proactively
Annual Return & Reconciliation
Annual return filing under Section 44, along with the reconciliation statement under GSTR-9C for businesses crossing the applicable turnover threshold for that requirement.
- Annual figures reconciled against monthly/quarterly filings
- Reconciliation statement prepared where turnover thresholds apply
- Discrepancies identified and addressed before filing
- Supporting documentation compiled for departmental reference
GST Refunds
Refund applications for export of goods or services, inverted duty structure, and excess balance in the electronic cash ledger, prepared and tracked through to disbursement.
- Refund eligibility assessed under the applicable category
- Application filed with supporting documentation
- Follow-up on departmental queries or deficiency memos
- Refund tracked through to sanction and disbursement
E-Invoicing & Compliance Advisory
Advisory on e-invoicing applicability and integration with the Invoice Registration Portal for businesses crossing the prescribed aggregate turnover threshold under the relevant notifications.
- Applicability threshold reviewed against business turnover
- Invoice format and QR code requirements confirmed
- Integration coordination with accounting software
- Ongoing compliance monitored as thresholds are revised
Notices, Litigation & Appeals
Response to show-cause notices issued under Sections 73 and 74, representation before the Adjudicating Authority, and filing of appeals before the First Appellate Authority and GST Appellate Tribunal where required.
- Notice reviewed and response prepared within statutory timelines
- Representation before the Adjudicating Authority where required
- Appeal drafted and filed before the First Appellate Authority
- Escalation to the GST Appellate Tribunal where necessary
New GST registration for businesses crossing the threshold, including document preparation, application filing, and coordination with the department during the verification process.
- Applicability assessed based on turnover, supply type, and business structure
- Documentation prepared covering PAN, address proof, and bank details
- Application tracked through to certificate issuance
Monthly or quarterly filing of outward supply details in GSTR-1 and the summary return in GSTR-3B, reconciled against purchase records reflected in GSTR-2B before filing.
- Outward supply details compiled and filed within due dates
- Input tax credit reconciled against GSTR-2B each period
Annual return filing under Section 44, along with the reconciliation statement under GSTR-9C for businesses crossing the applicable turnover threshold for that requirement.
- Annual figures reconciled against monthly/quarterly filings
- Reconciliation statement prepared where turnover thresholds apply
Refund applications for export of goods or services, inverted duty structure, and excess balance in the electronic cash ledger, prepared and tracked through to disbursement.
- Refund eligibility assessed under the applicable category
- Follow-up on departmental queries or deficiency memos
Advisory on e-invoicing applicability and integration with the Invoice Registration Portal for businesses crossing the prescribed aggregate turnover threshold under the relevant notifications.
- Applicability threshold reviewed against business turnover
- Integration coordination with accounting software
Response to show-cause notices issued under Sections 73 and 74, representation before the Adjudicating Authority, and filing of appeals before the First Appellate Authority and GST Appellate Tribunal where required.
- Notice reviewed and response prepared within statutory timelines
- Appeal drafted and filed before the First Appellate Authority
The Filing Process
Submit Enquiry
Share your requirement through the website or by phone. The firm reviews it and responds during office hours with next steps.
Document Collection
Relevant documents are collected based on your entity type and income sources, following the checklist confirmed for your specific situation.
Computation & Review
Income is computed under every applicable head, with eligible deductions and exemptions applied before the return is finalised for your review.
Filing & Confirmation
The return is filed within the statutory due date, and the filing acknowledgment along with the computation summary is shared with you.
Verified. Processed. Resolved.
Every filed return moves through e-verification, departmental processing, and — where applicable — refund or query resolution.
After the Return Is Filed
Once a GST return is filed, it is reflected on the GST portal and becomes part of the taxpayer's compliance record, including the auto-populated GSTR-2A/2B statements used by recipients to reconcile their own input tax credit claims. Any mismatch between a taxpayer's outward supply filings and the corresponding recipient's credit claims can result in a notice seeking reconciliation or explanation.
Where a refund has been claimed, the application moves through departmental scrutiny before sanction, and may involve a request for additional documentation. Where discrepancies are identified in filed returns, rectification is generally possible in a subsequent period's return, subject to the time limits prescribed under the Act.
Documents You'll Need
Document requirements vary depending on whether you are applying for new registration or filing periodic returns, but the checklist below covers what's typically required. Click each item as you gather it — the tracker above updates as you go. This is a preparation aid only; submitting an enquiry will confirm the exact list applicable to your specific situation before any engagement begins.
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Frequently Asked Questions
When is GST registration mandatory?
GST registration becomes mandatory once a business's aggregate turnover crosses the threshold prescribed under the Act for its category and state, or in certain cases regardless of turnover, such as for inter-state supply or e-commerce operations.
What documents are required for GST registration?
Typically required documents include PAN, proof of business constitution, address proof of the principal place of business, bank account details, and identity and address proof of the proprietor, partners, or directors, as applicable.
How many GST return forms exist?
There are multiple GST return forms for different purposes — GSTR-1 for outward supplies, GSTR-3B as a summary return, and GSTR-9 as the annual return — with applicability depending on the type of registration and category of taxpayer.
Is it compulsory to file a GST return even with no transactions in a period?
Yes. Registered persons are required to file the applicable return for each period, including a Nil return, even where there is no business activity during that period.
What happens if a GST return is filed late?
Late filing attracts a late fee for each day of delay, subject to a prescribed maximum, along with interest on any tax liability that remains unpaid past the due date.
Can input tax credit be claimed on all purchases?
Input tax credit is subject to conditions under Section 16 of the Act, including that the supply must be used for business purposes and the corresponding return must be filed by the supplier, among other requirements.
How long does it typically take to process a GST registration application?
Processing timelines are prescribed under GST law and depend on whether the application requires further clarification or physical verification; straightforward applications are generally processed within the statutory timeline set by the department.
What should be done immediately after receiving a GST registration number?
The GSTIN should be updated on all invoices, applicable tax rates confirmed, a periodic return filing process established, and vendors and customers informed of the registration.
Have a Query About GST Compliance?
Submit an enquiry and the firm will respond during office hours. Engaging the firm for this service begins with a formal engagement following your enquiry.