Goods & Service Tax

GST Compliance

Applicability: All business units registered under the GST Act has to furnish the details of the sales and purchases of goods and services along with the tax collected and paid.

  • E-commerce Operators
  • Input Service Distributor
  • Person making Interstate taxable supply
  • If turnover exceeds prescribed limit (40 lakhs in case of business and 20 lakhs in case of services)

Process for Registration:

  • For Open Gst Portal Click here
  • You will see a "Services" Option. Click on the services
  • Thereafter, Click on the New Registration.
  • Fill the details and proceed with the application.
  • Verify the Phone Number and Email Id through OTP.
  • When the verification will be successful then Temporary Reference Number (TRN) will be generated.
  • As the TRN is generated then Login with the TRN on the same page. Submit following details to proceed further
    • Business Details
    • Promoter Information
    • Authorized Signatory
    • Principal Place of Business
    • Additional Place of Business
    • Details of Goods and Services
    • Bank Account
  • Aadhar Authentication will be done through a link.
  • After successful Aadhar Authentication, ARN will be generated.
  • Then Assessing Officer will than scrutinize the application and will issue the Goods and Service Tax Identification Number (GSTIN) accordingly.

Documents required for GST Registration

  • PAN Card of the applicant
  • Aadhar Card
  • Address Proof of the Registered Office
  • Notarized NOC from owners
  • Bank Account Statement
  • Incorporation Certificate of the Business
  • Digital Signature
  • Identity Proof, Address Proof and Photograph of the Director or Promoter of the Business
  • Board Resolution or Letter of Authorization from the authorized signatory

Note: Other documents may also be required as per business and tax authorities requirement.

Types of GST Returns

  • There are different types of GST returns for different category of taxpayers and business organizations:
Return Form Applicability of return Due dates
GSTR - 1 GSTR - 1 is to be filed by all normal taxpayers who are registered under GST. It is to be filed monthly, except in the case of small taxpayers with turnover up to Rs.1.5 crore in the previous financial year, who can file the same on a quarterly basis. Monthly, 11th of the next month.
Quarterly, 13th of the month succeeding the quarter.
IFF (Optional by taxpayers under the QRMP scheme) Details of B2B supplies of taxable goods and/or services affected. 13th of the next month.
GSTR - 3B GSTR - 3B is to be filed by all normal taxpayers registered under GST. This monthly return is filed on the basis of finalization of Summarized details of outward supplies & inward supplies plus the payment of an amount of tax. Monthly, 20th of the next month.
Quarterly, 22nd or 24th of the month succeeding the quarter.
CMP - 08 The composition supplier should file the quarterly return for depositing payment. Quarterly, 18th of the month succeeding quarter
GSTR - 4 Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act. Annually, 30th of the month succeeding a financial year.
GSTR - 5 GSTR-5is the return to be filed by non-resident foreign taxpayers, who are registered under GST and carry out business transactions in India. This return contains details of all outward supplies made, inward supplies received, credit/debit notes, tax liability, and taxes paid. 20th of the next month.Amended to 13th by Budget 2022; yet to be notified by CBIC.)
GSTR - 5A Return for the OIDAR 20th of the subsequent month
GSTR - 6 GSTR-6 is a monthly return to be filed by an Input Service Distributor (ISD) to report details of input tax credit received and distributed by the ISD. 13th of the subsequent month
GSTR - 7 GSTR-7 is a monthly return to be filed by persons required to deduct tax deducted at source (TDS) under GST, to report details of TDS deducted, the TDS liability payable and paid and TDS refund claimed if any. 10th of the subsequent month
GSTR - 8 GSTR- 8 is a monthly return to be filed by e-commerce operators registered under the GST who are required to collect tax at source (TCS). This return contains the detail of all supplies made through the E-commerce platform, and the TCS collected on the same. 10th of the subsequent month
GSTR - 9 GSTR-9is the annual return to be filed by taxpayers registered under GST, to report details of all outward supplies made, inward supplies received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST, and HSN codes, along with details of taxes payable and paid. 31st December of the next financial year
GSTR - 9C GSTR-9C is the reconciliation statement to be filed by all taxpayers registered under GST whose turnover exceeds Rs.2 crore in a financial year. 31st December of the next financial year.
GSTR - 10 GSTR - 10 is to be filed by a taxable person whose registration has been canceled/surrendered. Within 3 months of the date of cancellation or date of cancellation order, whichever is later
GSTR - 11 GSTR-11 is the return to be filed by persons who have been issued a Unique Identity Number(UIN) in order to get a refund under GST for the goods and services purchased by them in India. The person having UIN claiming the refund should file details of inward supplies 28th of the month, following the month for which the statement was filed

How to file GST return online step by step:

Consequences of late or non-filing of GST Return

GST Notices : Briefly explain the concept of GST Notice

Notice is a communication channel used by tax authorities to communicate with taxpayers. GST authorities release notices when Assesses operates suspiciously and fraudulently under GST Laws.

There are different categories of GST Notices such as

What are the reasons for Issue of GST Notice?

Most common reasons for issue of GST Notices are as follows :

Show Cause Notice (SCN in GST) is issued to taxpayer in case where :

Types of Notices are issued under GST Law

As there are many types of Notices that can be received by the taxpayers, some Important Notices issued under GST Law, Actions taken by such taxpayers and the prescribed time limit to respond to such notice are specified as follows

Notice Form Notice Description Time limit for response Response or Action to be taken
GSTR-3A Default notice is issued to taxpayers who have not filed GST returns in GSTR-1, GSTR-3B, GSTR-4, or GSTR-8. Within 15 days of receipt of the notice File the particular GST returns along with late fees and interest on the GST liability, if any
CMP-05 SCN in GST is issued for questioning the eligibility of taxpayer to be a composition dealer. Within 15 days of receipt of the notice Justifying the reason in CMP-06 as to why the taxpayer is eligible for the composition scheme
REG-03 Notice is sent at the time of verification of GST registration application to clarify details entered in the application and the documents provided. Also, the same notice is applicable for amending the GST registration. Within 7 working days of receipt of the notice Reply letter in REG-04, clarifying the information provided.
REG-17 SCN as to why the GST registration should not be cancelled for the reasons mentioned in the notice. Within 7 working days of receipt of the notice REG-18 Reply to show cause notice for cancellation of registration justifying the reasons for non-cancellation of GST registration
REG-23 Reply to show cause notice for cancellation of registration must be revoked for the reasons mentioned in the notice. Within 7 working days of receipt of the notice Reply letter in REG-18.
PCT-03 SCN for misconduct by the GST practitioners. Within the time prescribed in SCN Reply within the time prescribed in SCN
RFD-08 SCN as to why GST should not be refunded to the applicant. Within 15 days of receipt of the notice Reply letter in RFD-09
ADT-01 Notice for conducting an audit by GST authority under Section 65. Within the time prescribed in the Notice Attend in person as specified in the notice, or produce relevant records.
RVN-01 Notice under Section 108 is issued to an Assessee by the revisional authority before the revision order of appeal is passed, giving enough opportunity to be heard. The Revision order is generally passed to fix errors in appeal orders passed under Section 108. Within 7 working days of receipt of the notice Reply within prescribed time, and/or appear before the authority who has passed the revision order on a given date and time.
Enquiry Notice issued by Directorate of Anti-profiteering Where the supplier has not passed the benefit of ITC or passed at reduced GST rates to the supplier, all interested parties get a notice asking for additional information Time period prescribed in the notice. Cooperate in legal proceedings & provide required evidence, if required.
DRC-01 SCN is issued for demanding unpaid or shortly paid tax with or without fraudulent intention. It is provided along with a statement of details in DRC-02. Within 30 days of receipt of the notice. Reply in DRC-03, for paying the amount of Tax demanded as per the notice with interest and penalty, if applicable. Reply to the SCN through DRC-06.
DRC-10 & DRC-17 The Notice is issued under Section 79(1)(b) of the Act for auction of goods. Reference to the demand order for recovery through specified officer under Section 79, Or, Recovery through executing the decree. As stated by the notice before the sale. However the Last day of auction or bid cannot be before 15 days from the receipt of the notice. Should be able to pay Outstanding demand as per DRC-09.
DRC-11 Notice to the successful bidder. Within 15 days from the Auction date Pay full amount of Auction or Bid.
DRC-13 Notice for recovering of outstanding tax from a third person. Deposit the amount stated as per the notice and reply in DRC-14.
DRC-16 Notice for allocation and sale of immovable or movable goods or shares under section 79 Assessee receiving this Notice is prohibited from transferring or creating a charge in any way on the said goods. Any transfer or charge created shall be invalid

What are the valid modes of sending GST Notice?

As per Section 169 of the CGST Act, there are specified set of modes for communication of GST notices. Any other means of sending GST notices will not be considered valid under the GST Law. The different modes for sending GST notices are as follows

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