FILEKART - GST Compliances

GST Compliances & Return Filing Services

Professional GST Registration, Return Filing, Annual Returns, GST Notices, LUT Filing, Cancellation, TDS/TCS Filing and complete GST compliance support across India.

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What is GST?

GST (Goods and Services Tax) is an indirect tax introduced in India on 1 July 2017. It replaced multiple indirect taxes such as VAT, Service Tax, Excise Duty and CST.

GST is a destination-based tax charged on supply of goods and services. It simplifies the taxation system and creates one unified national market.

Types of GST

  • CGST — Central Goods and Services Tax collected by Central Government.
  • SGST — State Goods and Services Tax collected by State Government.
  • IGST — Integrated GST charged on interstate transactions.
  • UTGST — Union Territory GST applicable in Union Territories.

What are GST Compliances?

GST compliances are the legal procedures and rules that businesses must follow under GST law.

These compliances include:

  • GST Registration
  • GST Return Filing
  • Tax Payment
  • Invoice Management
  • E-way Bill Compliance
  • LUT Filing
  • GST Audit
  • Annual Return Filing
  • GST Cancellation
  • Notice Reply

Businesses must maintain proper books of accounts and file GST returns within due dates to avoid penalties and interest.

FCM, RCM & OCM in GST

Forward Charge Mechanism (FCM)

Under FCM, supplier collects GST from customer and deposits it to government.

Reverse Charge Mechanism (RCM)

Under RCM, receiver of goods/services pays GST instead of supplier.

RCM generally applies in:

  • Goods transport services (GTA)
  • Advocate services
  • Import of services
  • Certain notified goods/services

Online Commerce Mechanism (OCM)

OCM relates to e-commerce operators like Amazon, Flipkart, Meesho etc.

Certain sellers on e-commerce platforms are required to obtain mandatory GST registration irrespective of turnover.

When GST Registration is Required?

  • Turnover exceeds prescribed limit.
  • Interstate supply of goods/services.
  • E-commerce selling.
  • Import-export business.
  • TDS/TCS deductors.
  • Casual taxable person.
  • Non-resident taxable person.
  • Input service distributor.

GST Threshold Limits

₹40 Lakhs for goods in most states.

₹20 Lakhs for services in most states.

GST Services Provided by FILEKART

Click on any service below to view detailed information.

GST Registration

GST Registration is mandatory for businesses crossing threshold limits or involved in interstate and e-commerce supplies.

Why GST Registration Needed?

  • Legal business compliance
  • Input Tax Credit benefit
  • Required for Amazon/Flipkart selling
  • Business expansion

Basic Documents Required for Everyone

  • PAN Card of business/owner
  • Aadhaar Card of owner/authorized signatory
  • Passport-size photograph
  • Mobile Number & Email ID linked with Aadhaar
  • Bank Account Proof
    • Cancelled Cheque OR
    • Bank Statement/Passbook First Page
  • Business Address Proof
    • Electricity Bill
    • Water Bill
    • Property Tax Receipt

Documents According to Business Type

1. Sole Proprietorship
  • PAN Card of Proprietor
  • Aadhaar Card
  • Passport-size Photograph
  • Bank Details
  • Business Address Proof
2. Partnership Firm
  • PAN Card of Firm
  • PAN & Aadhaar of all Partners
  • Partnership Deed
  • Photographs of Partners
  • Authorization Letter for Authorized Signatory
  • Bank Proof
  • Business Address Proof
3. LLP (Limited Liability Partnership)
  • LLP Incorporation Certificate
  • LLP Agreement
  • PAN Card of LLP
  • PAN & Aadhaar of Partners
  • Board Resolution / Authorization Letter
  • Bank Details
  • Business Address Proof
4. Private Limited / Company
  • Certificate of Incorporation
  • PAN Card of Company
  • MOA (Memorandum of Association)
  • AOA (Articles of Association)
  • PAN & Aadhaar of Directors
  • Photographs of Directors
  • Board Resolution Appointing Authorized Signatory
  • Bank Proof
  • Registered Office Proof
Address Proof Requirements

If Property is Owned

  • Electricity Bill
  • Water Bill
  • Property Tax Receipt
  • Ownership Deed

If Property is Rented

  • Rent Agreement
  • Electricity Bill of Premises
  • NOC / Consent Letter from Owner
  • Owner’s ID Proof (sometimes required)

If Using Home Address

  • Electricity Bill
  • NOC from Owner/Parents/Spouse if property not in your name
Additional Documents for Special Cases
Situation Extra Documents
E-commerce Seller GST mandatory + Bank Proof
Import/Export Business IEC required later
Freelancer Same as Proprietorship
Co-working Space Rent Agreement + NOC + Seat Allotment Proof
Multiple Business Places Address Proof for Each Location
GSTR-1 Return Filing

GSTR-1 contains details of outward supplies/sales made by business.

Due Dates

  • Monthly filers — 11th of next month
  • Quarterly filers — 13 th of the every quarter
GSTR-3B Return Filing

GSTR-3B is summary return showing sales, purchases and GST liability.

Why Important?

  • Mandatory monthly return
  • Tax payment compliance

Due Dates

  • Monthly filers — 20th of next month
  • Quarterly filers — 22th of the every quarter
Annual GST Return

Annual GST Return consolidates yearly GST transactions.

Forms Covered

  • GSTR-9
  • GSTR-9C
  • GSTR-4(composition scheme)
LUT Filing

LUT allows exporters to export goods/services without paying IGST.

Benefits

  • Better cash flow
  • No IGST blockage
  • Easy exports
GST Cancellation

Businesses can cancel GST registration if business closed or turnover below limit.

GST Notice Reply

Professional drafting and reply support for GST notices and departmental queries.

GST TDS & TCS Filing

TDS and TCS compliances under GST for applicable entities and e-commerce operators.

Contact FILEKART for GST Compliance Services

Get professional support for GST Registration, GST Return Filing, LUT Filing, GST Cancellation, GST Notice Reply, TDS/TCS Filing, Annual Return and complete GST compliance services.

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