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GST – Legal Services

Goods and Service Tax (GST) Advise

Consultation- Goods and Service Tax (GST)

Registration Advisory

There are various types of Goods and Services Tax Registration, having different applicability criteria like for normal taxpayer, composition scheme, NRI etc. and have also separate registration process. We can assist you in this matter.

Post Registration Advisory

After the Goods and Services Tax registration, there are several compliance which are to be complied by the registered person like periodical returns, appearance to authorities, audit criteria etc. We can assist you in this matter.

Goods and Service Tax (GST) Registration

Registration – Goods and Service Tax (GST)

Normal Taxpayer Registration

Person covered under registration as normal taxpayer are person other than under composition scheme, casual taxable person, ISD, non-resident taxable person, non-resident online service provider, UN/ Embassy, SEZ, TDS / TDS, are covered under normal taxpayer. We can assist you in this matter.

Composition Scheme Registration

Registration under this scheme is brought for small manufacturers / traders / service provider to simplify compliance cost and burden. We can assist you in this matter.

Casual Taxable Person Registration

Person who occasionally undertakes transactions involving supply of goods and / or services in a state / UT where he has no fixed place of business. We can assist you in this matter.

Input Service Distributor Registration

Person covered under registration as Input Service Distrubtor (ISD) are those businesses which receives invoices for services used by its branches.

It distributes the tax paid, to such branches on a proportional basis by issuing an ISD invoice. We can assist you in this matter.

SEZ Developer / SEZ Unit Registration

Registration under this are applicable to those person having a unit(s) in SEZ or being a SEZ Developer shall make a separate application for registration as a business vertical distinct from his other units located outside th SEZ. We can assist you in this matter.

TDS / TCS Registration

Registration under this are applicable to those person required to deduct tax at source u/s 51 or collect tax at source. We can assist you in this matter.

Goods and Service Tax (GST) Returns

Returns – Goods and Service Tax (GST)

GSTR-1 Return

GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.

Every registered taxable person, other than an input service distributor/ composition taxpayer/persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically. We can assist you in this matter.

GSTR-3B Return

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities.

A normal taxpayer is required to file Form GSTR-3B returns for every tax period. All normal taxpayers and casual taxpayers are required to file Form GSTR-3B. We can assist you in this matter.

GST CMP-08 Return

Form GST CMP-08 is used to declare the details or summary of self-assessed tax which is payable for a given quarter by taxpayers who are registered as composition taxable person or taxpayer who have opted for composition levy.

Taxpayers who either have registered as composition taxable person through Form GST REG-01 or taxpayers who have opted for composition levy through Form GST CMP-02, need to file Form GST CMP-08. We can assist you in this matter.

GSTR-5 Return

Form GSTR-5 is a return to be filed by all Non- Resident Taxpayer in case they don’t wish to avail ITC (Input Tax Credit) on local procurements.

In case, non-resident person wishes to avail ITC on local procurement, it will be required to register as a normal taxpayer and file Form GSTR-1/ 3B as a normal/casual taxpayer.

Non- Resident Taxpayers need to file Form GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration.

In case, registration period is for more than one month, monthly return (s) would be filed by 20th of the month succeeding the tax period and thereafter return for remaining period would be filed within a period of seven days. We can assist you in this matter.

GSTR-5A Return

Form GSTR-5A is a Return to be furnished by Online Information and Database Access or Retrieval (OIDAR) services provider, of the services provided to un-registered person or customers, from a place outside India to a person in India.

Monthly Return(s) needs be filed by 20th of the month succeeding the Tax period to which the return pertains or by the date as may be extended by Commissioner. We can assist you in this matter.

GSTR-6 Return

Form GSTR-6 is a monthly return to be filed by all the Input Service Distributors (ISD) for distribution of credit (ITC) amongst its units.

Only those persons who are registered as Input Service Distributor (ISD) need to file Form GSTR-6. It is a mandatory return, to be filed on monthly basis.

A ‘Nil’ return must be filed in case of no ITC being available for distribution or no ITC is being distributed during the month. We can assist you in this matter.

GSTR-7 Return

Form GSTR-7 is a return which is required to be filed by the persons who deduct tax at the time of making/crediting payment to suppliers towards the inward supplies received.

Tax deductor has a legal obligation (a) To declare his TDS liability for a given period (monthly) in Form GSTR-7; (b) Furnish details of the TDS deducted under three major heads viz., Central tax, State/UT tax and Integrated tax in accordance with that return; (c) File correct and complete return within stipulated time frame, given the fact that the TDS credit will be available to the counter party taxpayer (supplier) upon filing of TDS return in Form GSTR-7 by the Deductor (i.e., person liable to deduct TDS); and (d) Issue TDS certificate to the deductee. We can assist you in this matter.

GSTR-8 Return

Form GSTR-8 is a Statement of TCS (Tax Collected at Source) to be filed by E Commerce Operators. Form GSTR-8 contains the details of taxable supplies and the amount of consideration collected by such operator pertaining to the supplies made by other suppliers through such e commerce operator and amount of TCS collected on such supplies.

Form GSTR-8 is to be filed by every E-commerce Operator who are registered under GST laws and required to collect TCS on outward supplies of goods and/ or services effected through the e-commerce Portal / platform (maintained by the e-commerce operator) made by taxable persons registered with it. We can assist you in this matter.

GSTR-9 Return

Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers.

The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.

Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the financial year. We can assist you in this matter.

GSTR-9A Return

Form GSTR-9A is an annual return to be filed once, for each financial year, by taxpayers who have opted for composition scheme, for any period during the said financial year.

The taxpayers are required to furnish details regarding outward supplies, inward supplies, taxes paid, any refund claimed or demand created or input tax credit availed or reversed due to opting out or opting in to composition scheme.

All taxpayers registered under the composition scheme under GST, for any period during the financial year, need to file Form GSTR-9A. We can assist you in this matter.

GSTR-10 Return

A taxable person whose GST registration is cancelled or surrendered has to file a return in Form GSTR-10 called as Final Return.

This is statement of stocks held by such taxpayer on day immediately preceding the date from which cancellation is made effective.

This return should be filed within three months of the date of cancellation or date of order of cancellation, whichever is later.

Form GSTR-10 is required to be filed by every taxpayer except (i) Input Service Distributor (ii) Non-resident taxable persons (iii) Persons required to deduct tax at source (TDS) under section 51 (iv) Persons paying tax under section 10 (Composition Taxpayer) (v) Persons required to collect tax at source (TCS) under section 52. We can assist you in this matter.

GSTR-11 Return

Form GSTR-11 is to be filed by persons who have been assigned a Unique Identity Number (UIN). It is a statement of inward supply of goods or services or both received by an UIN holder.

Persons having Unique Identification Number (UIN) are required to file Form GSTR-11. We can assist you in this matter.

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