GST Compliance Services
GST Compliance Services
- Package NameBasic
- Package Price₹ 36000
- Total GST₹ 0
GST Compliance Services
Filing of quarterly composition scheme returns (GSTR-4) Filing of annual consolidated return (GSTR-9) Filing of Letter of Undertaking (LUT) for export of goods without payment of IGST. Amendment in registration (change in contact details/authorized signatory/ address) Filing of application for cancellation of GST.
Following are the types of Returns to filed
GSTR 1 - Details of the outward supplies of the taxable goods and or services –
To be Filed - Monthly / IFF / Quarterly
GSTR 3B - Simple returns in which a summary of the outward supplies along with the input tax credit that is declared, and the payment of the tax is affected by the taxpayer.
To be filed – Monthly
Note - It is to be noted that GSTR 3B cannot be filed unless GSTR 1 has been filed for the respective period.
CMP 08 - Statement cum challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.
To be Filed - Quarterly
GSTR 4 - Returns to be filed by the taxpayer that is registered under the composition scheme under Section 10 of the CGST Act –
To be Filed - Annually
GSTR 5 - Returns to be filed by a Non-resident taxable person
To be Filed - Monthly
GSTR 6 - To be filed by the input service distributor to distribute the eligible input tax credit.
To be Filed - Monthly
GSTR 7 - Is filed by the government authorities –
To be Filed - Monthly
GSTR 8 - Details of supplies that are affected through the e-commerce operators and the amount of tax that is collected at the source by them.
To be Filed - Monthly
GSTR 9 - Annual return for a normal taxpayer
To be Filed - Annually
GSTR 9C – Certified Annual Return for a normal Taxpayer (Turnover exceeding 5 Crore)
To be Filed - Annually
GSTR 10 - Is filed by the taxpayer whose GST registration is cancelled
To be Filed - Once the GST registration is cancelled or surrendered
GSTR 11- Details of the inward supplies are furnished by a person who has UIN and claims a refund.
To be Filed - Monthly
Due Dates for Filing the GST Returns
Return | Due Date |
GSTR 1: | The 11th of Subsequent of that month / 13th in case of IFF |
GSTR 3B: | The 20th of that subsequent month |
CMP 08: | 18th of the month succeeding the quarter of the specific fiscal year. |
GSTR 4: | 18th of the month succeeding the quarter |
GSTR 5: | 20th of the subsequent month |
GSTR 6: | 13th of the subsequent month |
GSTR 7: | 10th of the subsequent month |
GSTR 8: | 10th of the subsequent month |
GSTR 9: | 31st December of the Fiscal year. |
GSTR 10: | Within 3 months of the date of cancellation or the date of cancellation order whichever is earlier. |
GSTR 11: | 28th of the month that is following the month for which the statement was filed. |
Levy of Late Fee
If the assessee due for any reason fails to file the above return within the due date, he will be liable to pay the late fee on the same.
Interest on Delayed Payment of Tax
If any person, is liable to pay tax but fails to do so on the prescribed time limit mentioned above, would be charged with an interest at the rate of 18% p.a
The Interest would be charged on the day succeeding the day on which such tax was due to be paid.
The Interest shall be computed on the Net Tax Liability to be debited from the electronic cash ledger post the utilisation of ITC.
In case the person has wrongly availed and utilised the Input Tax Credit (ITC), he would be charged with an interest at the rate of 24% p.a
General F.A.Q.
For two invoices, a single e-way bill could not be generated.
However, you can use consolidated e-way bills to club two or more e-way bills.
No, e-way bill rules do not apply to service-oriented transactions. Hence, there is no requirement.
If the distance is up to 10 km no e-way bill is needed, where goods moved within a state. The limit has now been increased to 50 km.
The e-way bill is required at the time of delivery of goods only. So, if invoice is raised but goods are not delivered yet, then part-A can be generated on the e-way bill and Part-B details can be entered later on upon delivery. When Part-B is entered, the validity of e-way bill begins.
If the supplier has not generated an e Way bill due to any reason, transporters carrying goods by road, air, rail, etc. also need to generate e Way Bill. On basis of information shared by the suppliers/ consignors regarding the Invoice/challan, generate e-way bill.
If the transporter does not generate in the mentioned circumstances when he is required to, he may face penalty of Rs 10,000 or tax sought to be evaded (wherever applicable) whichever is greater, further liable for confiscation of goods and seizure of vehicle.
One e-Way bill needs to be generated against the Invoice. Above situation is known as “Transshipment”. On the eway bill portal, transporter can also re-assign another transporter by updating transporter ID. Seller cannot make any changes to assigned transporter, once transporter re-assigns another transporter. So, the user has to generate different delivery challans against the invoice based on the different Transporter ID, because different e-way bills against a single invoice is not possible. It will lead problems in populating the data in the GSTR-1.
Value of consignment of Goods” is described as follows:
1. Invoice Value* exceeds Rs. 50,000 OR
2. If a vehicle carries goods against multiple Invoices, then where the aggregate Invoice value* exceed Rs. 50,000
So, if either of above points is satisfied, the user should generate e-Way Bill.
*Invoice Value means transaction value as per Invoice inclusive of all the taxes excluding the Value of exempt goods that are being carried along the taxable goods and billed together.
Here, it totally depends on whether the supplier himself is the transporter or not. If he is the transporter, then he is required to generate the e-way bill for all the invoices but if not, then the transporter will be required to generate the e-way bill against all the invoices in the Vehicle.
“CKD/SKD” means the movement of the goods in Completely knocked down condition or Semi Knocked Down condition. For eg: Movement of wooden beds in different parts, which will be assembled later. “Line Sales” Vertical sales made from one unit / department/division of an organisation to another unit/department/division next in production line within that Organisation
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