GST Registration & Return Filing

The Goods and Services Tax regime is the most consequential indirect-tax reform independent India has seen. Under the Central Goods and Services Tax Act, 2017 and the parallel state, integrated and Union Territory acts, GST replaces almost every indirect tax that preceded it and imposes a unified but heavily technology-driven compliance regime. GST registration is mandatory for every business crossing the threshold turnover (₹40 lakh for goods, ₹20 lakh for services, lower in special-category states), and voluntary registration is common for smaller businesses that supply to GST-registered customers who demand input tax credit.

The Exim Roof runs a dedicated GST practice that handles fresh GSTIN registration, monthly and quarterly returns, annual return, GST audit, notice replies, refund claims and litigation before the Adjudicating Authority and the GST Appellate Tribunal. Our clients include multi-state manufacturers, D2C brands, SaaS platforms, exporters, importers, freelancers and professional-service firms.

Regulatory framework

GST is a destination-based, dual-tax structure levied concurrently by the Centre (CGST and IGST) and the states (SGST). Compliance is entirely on the GST Network (GSTN) portal, which has become progressively more automated with the introduction of e-invoicing (mandatory for turnover ≥ ₹5 crore), the GSTR-2B auto-populated input-tax-credit statement, and the electronic credit and cash ledgers.

Who needs GST registration?

• Every business whose aggregate turnover in a financial year exceeds ₹40 lakh (goods) or ₹20 lakh (services) — ₹10 lakh in special-category states.
• Every inter-state supplier of goods (there is no turnover threshold for inter-state supplies).
• Every e-commerce operator and every seller supplying through an e-commerce operator.
• Every casual taxable person and non-resident taxable person.
• Every input service distributor and every person paying tax under reverse charge.

Return-filing cycle we manage

Every GST-registered person has a defined return-filing cycle. GSTR-1 discloses outward supplies and is filed monthly (turnover > ₹5 crore) or quarterly (QRMP scheme). GSTR-3B is the monthly summary return with tax payment. GSTR-9 is the annual return with GSTR-9C reconciliation statement (turnover ≥ ₹5 crore). Composition dealers file CMP-08 and GSTR-4. E-commerce operators file GSTR-8. Every deadline missed attracts late fee and interest.

Input tax credit — the reconciliation battleground

Under Section 16(2) of the CGST Act, ITC on inward supplies can only be availed if the supply appears in the recipient's GSTR-2B (auto-populated from the supplier's GSTR-1) and the recipient has paid the supplier within 180 days. This has made GSTR-2B reconciliation an essential monthly discipline — a mismatch on a single invoice can lead to ITC being reversed with interest. We run automated reconciliation between GSTR-2B and books to catch mismatches early.

Notices and refunds we handle

The GST department issues a range of notices — ASMT-10 for scrutiny discrepancies, DRC-01 for show-cause on tax demands, DRC-01A for pre-consultation, and departmental audit notices under Section 65. We draft the reply, appear before the officer, and where required file appeals under Section 107 before the Appellate Authority. On the credit side, we file GST refund claims for inverted duty structure, exports without payment of tax, deemed exports and inadvertent excess payment.

How The Exim Roof helps

• Fresh GSTIN registration and voluntary registration.
• Monthly / quarterly GSTR-1, GSTR-3B, CMP-08 filing.
• Annual GSTR-9 and GSTR-9C reconciliation and filing.
• E-invoicing setup and IRN generation support.
• GSTR-2B reconciliation with books and vendor follow-up.
• Refund claims for exports, inverted duty and deemed exports.
• Notice reply, appeal drafting and representation before authorities.