GST Registration & Return Filing

Complete GST Registration, Compliance, and ITC Audit Solutions

Overview

Goods and Services Tax (GST) is the biggest indirect tax structure in India, merging multiple state and central levies into a single framework. Staying compliant under GST requires accurate transaction records, prompt monthly/quarterly return filings, and precise reconciliation of input tax credits.

At Dhalkari & Bhawalkar, we act as a dedicated GST consultant. We assist businesses with multi-state GST registration, monthly GSTR preparation, annual GST audits, GSTR-2B ITC reconciliations, and representation for GST demand notices.

GST Service Offerings
  • GST Registration: Quick application processing, document collection, and securing GSTIN registration.
  • GST Return Filing: Preparation and filing of GSTR-1, GSTR-3B, GSTR-9 (Annual), and GSTR-9C (Reconciliation statement).
  • ITC Reconciliation: Systematic checking of purchase books against GSTR-2B and GSTR-2A to avoid ITC leaks.
  • Composition Scheme: Advising and filing returns for qualifying small business dealers under the scheme.

Benefits

  • Input Tax Credit (ITC) Protection: Reconcile your purchases with suppliers' data regularly. If your vendor fails to upload invoices, you lose ITC; our processes identify defaulting suppliers immediately.
  • Zero Late Fees: Timely notifications and return filings guarantee you do not attract late filing fees (under Section 47) and interest liabilities.
  • Interstate Commerce: Active GST registration enables you to legally conduct interstate sales, list on e-commerce platforms, and bid for corporate tenders.
  • Legal Advisory: Our experts draft responses to notices and guide you through departmental GST audits.

Process for GST Return Filing

  1. Sales & Purchase Data Collection: You share your purchase register and sales invoice data at the end of the month.
  2. ITC Reconciliation (GSTR-2B): We download GSTR-2B data from the government portal and cross-check it against your purchase ledger to verify eligible credit.
  3. Return Compilation & Filing: We compile GSTR-1 (outward supplies), prepare and offset liabilities in GSTR-3B, and submit the returns after securing your review and verification.

Required Documents for GST Registration

  • PAN and Aadhaar card of the proprietor/partners/directors.
  • Passport size photographs.
  • Business location proof (electricity bill, property tax receipt, or rent agreement along with an NOC from the owner).
  • Bank account details (cancelled cheque or bank statement).
  • Partnership Deed (for firms) or Certificate of Incorporation (for companies).

Timelines

  • GST Registration: Typically processed by the government in 3 to 7 working days.
  • GSTR-1 (Sales): Due by the 11th of the next month (or 13th for quarterly IFF schemes).
  • GSTR-3B (Tax Payment): Due by the 20th of the next month (or 22nd/24th under QRMP scheme).
  • GSTR-9 & 9C (Annual): Due by December 31 following the end of the relevant financial year.

Frequently Asked Questions

For businesses dealing exclusively in goods, GST registration is mandatory if annual turnover exceeds ₹40 lakhs (₹20 lakhs for hilly and special category states). For service providers, the threshold limit is ₹20 lakhs (₹10 lakhs for special states). Registration is mandatory regardless of turnover for businesses engaged in interstate sales, casual taxable persons, and e-commerce sellers.

GSTR-2B is an auto-drafted, static input tax credit statement generated every month. As per current CGST rules (specifically Section 16(2)(aa)), a taxpayer can only claim input tax credit if the corresponding invoice has been uploaded by the supplier in their GSTR-1 and appears in the taxpayer's GSTR-2B. Regular reconciliation prevents you from claiming excess ITC (which triggers notices and interest penalties) or missing out on genuine credits.

The GST Composition Scheme is designed for small taxpayers with an annual turnover up to ₹1.5 crores (₹75 lakhs for special states). It allows them to pay GST at a flat nominal rate (e.g. 1% for manufacturers/traders, 5% for restaurants) and file quarterly statement CMP-08 instead of monthly returns. However, composition dealers cannot claim input tax credit or collect GST from their customers.
Initiate GST Compliance

Schedule a consultation with our GST tax experts at Nashik or Pune to complete your business registration, set up invoicing systems, or reconcile purchase ledgers.

Consult GST Expert