GST Compliances

GST compliance service is designed to assist businesses in achieving full compliance with GST regulations by offering comprehensive end-to-end return filing solutions.

Essentials of GST Advisory Services:

With the introduction of the new GST system, many firms and companies lack the in-house expertise required to navigate the complexities of the GST law. This can make it challenging for businesses to meet GST compliance requirements. Our service aims to alleviate this burden by providing the necessary expertise and support to ensure our clients remain 100% compliant with GST regulations. Our team of professionals is equipped
GST compliance consists of:

According to the GST Act, companies must register as regular taxpayers if their annual revenue exceeds Rs. 40 lakh (or Rs. 10 lakh for the North Eastern and hill regions).

For certain businesses, registration is mandatory under GST compliance like for those registered under the pre-GST Law, a casual taxable person, an E-commerce aggregator, Non- Resident taxable person, a person paying tax under a Reverse charge mechanism, an agent of a supplier, an input service distributor.

Compliance with GST regulations is crucial to avoid penalties, and we understand that businesses may make genuine errors or face challenges while complying with the rules. In case of non-payment or short payment of taxes due to such errors, the penalty is 10% of the tax amount, subject to a minimum of Rs. 10,000. However, deliberate evasion of taxes can result in much higher penalties, with a penalty of 100% of the tax amount being levied in such cases.

  1. GST Return

The importance of filing returns for GST compliance cannot be overstated because failure to comply and delays will result in fines and delayed refunds.

GSTR-1 and GSTR-3B must be submitted by all registered dealers by the 11th and 20th of the following month, respectively.

A dealer who has registered for the composition program must submit GSTR-4 every three months.

An Input Service Distributor is required to file a monthly return GSTR-6. 

Every composition taxpayer must file an annual return in form GSTR-9A, and registered taxpayers are also obliged to file a yearly return in form GSTR-9.

Since fines apply for failure to submit returns, it is essential and crucial for every taxpayer to do so on time and by the deadlines.

  1. GST Invoicing 

According to the GST Act, invoices or bills of supply must be issued for each supply of goods and services. It is a list of the items sent or the services rendered, together with the payment amount.

Invoices for products must be issued on or before the date of removal or delivery, whereas invoices for services must be issued within 30 days after the provision of services.

The categorization of the registered person making the supply determines the type of invoice that will be assigned. Every listed person who purchases goods or services from an unregistered person must produce both a tax invoice and a payment voucher.

The supplier may issue a credit note or a debit note in the event that a tax invoice has been issued for the supply and it is later discovered that the value or tax charged therein is greater or lower than what is actually payable or chargeable, or in the event that the recipient has returned the goods.

  1. E-Way Bill

It is an electronic waybill that is published on the e-way bill portal for the transportation of goods in a vehicle valued at at least Rs. 50,000.

A registered person, an unregistered person, and a transporter must all produce an E-way bill under certain circumstances.

There are several supply types for which the creation of an E-way bill is required, such as the interstate transportation of products by dealers who are exempt from GST registration or the interstate transfer of commodities from the principal to the employee.


How SalahKaro helps?

The primary compliance help we provide under different provisions of GST law relates to returns, which primarily involves the monthly task of preparing and filing GSTR-1 & 1A, GSTR-2 & 2A, GSTR-3 & 3B, & GSTR-6 as well as annual returns, i.e. GSTR-9 & 9A.

Handling all inquiries from parties about GST law and frequently informing the business of the ongoing changes made by the department or the government.

Real-time and constant reconciliation with retailer’s books of accounts using the SmartRec System

Support any necessity for GST Compliance, such as registration regularisation, amendment-related services, etc., and answer to departmental inquiries that are raised from time to time.

Determining whether or not an e-way bill needs to be generated, determining the type of e-way bill the client needs, and aiding the client in receiving the e-way bill via the portal.

Our approach involved collecting data from the customer and thoroughly reviewing it, following which the concerned GST team completes your job with your permission and offers post-filing support.


Currently, taxpayers with turnover exceeding Rs. 10 crores are required to generate e-invoices as part of their GST compliance. However, beginning from 1st January 2023, this limit will be revised and bought down to Rs. 5 crores. Further, it is being speculated that the limit will be further reduced by the end of the next fiscal year to Rs. 1 crore. 

Quarterly Returns and Monthly Payments (QRMP) is a scheme for regular small taxpayers whereby they can elect to file their GST returns quarterly. Here, both GSTR-1 and GSTR-3B shall be filed on a quarterly basis. However, the taxpayer is required to auto-calculate tax and if the tax liability arises and ITC is insufficient to meet such tax liability, then the taxpayer shall pay the tax for that particular month irrespective of quarterly returns. Taxpayers with annual turnover up to Rs. 5 crores in a financial year are eligible to opt for the QRMP scheme.

GST is comprehensive indirect tax law. GST compliance does not end with obtaining GST registration and filing GST returns. Following are the GST services a professional can provide you with:

  • GST registration
  • GST returns
  • GST annual return and reconciliation statement in GSTR-9C
  • GST refunds
  • GST e-way bill
  • GST e-invoicing
  • GST assessment, scrutiny, and audit (by the GST department)
  • GST search and seizure proceedings
  • GST litigation proceedings
  • GST advisory and consultancy

In case you are selling through an e-commerce operator, then the e-commerce operator is liable to collect TCS and deposit it with the government. The seller can claim a refund of the TCS so deposited by filing TCS returns online. This will credit the entire TCS amount to the electronic cash ledger. Then a GST refund application can be filed online for claiming a refund of the excess cash balance lying in the electronic cash ledger. GST TCS returns also form part of the GST compliance checklist as, without it, a GST refund application cannot be filed.

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