GST Suvidha Kendra
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GST: One tax nationally:

A consumer in Kanyakumari now pays the same tax on an item as one in Jammu & Kashmir.

GST has also allowed businesses to streamline distribution systems—production, supply chain, storage—to make them more efficient, having previously been forced to design them keeping state taxes in mind.

Register Here

Apply for GST Registration @Rs.1500/- only

File your GST returns starting at Rs.400/- only.

Threshold limits for GST Registration:

From 1st April, 2019, threshold limit for GST registration has been increased to Rs.40 lakhs Aggregate Turnover only for suppliers of Goods. For service sector, the limit is maintained at Rs.20 lakhs. However, each state is left to decide the threshold limit as its revenue is linked to it. This will lead to different states having different threshold limits over time.

For special category states, threshold limit has been increased to Rs.20 lakhs for suppliers of Goods. These states are:

The limit is not applicable if you are selling goods inter-state, i.e., from one state to another. Exporters and those selling on e-commerce websites like Flipkart, Amazon, Snapdeal will have to mandatorily take GST registration irrespective of their turnover.

Threshold limit for Composition Taxpayers has been raised to aggregate turnover of Rs.1.5Cr from Rs.1Cr for suppliers of goods and the limit is Rs.50 lakh for suppliers of services.

Aggregate turnover in GST can be described as the taxable value of supplies of goods and services, exempt supplies of goods and services, export of goods and services and inter-state supplies. Hence, aggregate turnover for GST includes supplies of goods or services, supplies exempt from GST and exports.

Understand GST Number:

GST number comprises of a 15 digit unique identification number called GSTIN. It is alloted based on PAN of the business entity. The 13th digit signifies the number of registrations in the same state for a single PAN. The first two digits are the state code.

Multiple GST Registrations:

More than one GSTIN can be taken on a single PAN. For instance, when an entity has business in multiple states, it can take GST registration in each state.

A business may have business verticals i.e. distinguishable components engaged in business activities different from each other. In a single business there can be a manufacturing and trading units which can be considered as business verticals.

In this case, more than one registration can be obtained even when the Head Office and branches are located in the same state.

Various GST Returns:

Return Form Particulars Frequency Due Date
GSTR-1 Details of outward supplies of taxable goods and/or services affected
  1. Monthly for taxpayers above Rs.1.5Cr turnover or opting for monthly return filing
  2. Quarterly for taxpayers below Rs.1.5Cr turnover
  1. 11th of the next month
  2. 30th of the month succeeding quarter
GSTR-3B Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer Monthly 20th of the next month
GSTR-4 Return for a taxpayer registered under the composition levy Quarterly 18th of the month succeeding quarter
GSTR-5 Return for a Non-Resident foreign taxable person Monthly 20th of the next month
GSTR-6 Return for an Input Service Distributor Monthly 13th of the next month
GSTR-7 Return for authorities deducting tax at source. Monthly 10th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected Monthly 10th of the next month
GSTR-9 Annual Return for a Normal Taxpayer Annually 30th June 2019 for F.Y. 2017-18
GSTR-9A Annual Return a taxpayer registered under the composition levy anytime during the year Annually 30th June 2019 for F.Y. 2017-18
GSTR-10 Final Return Once, when GST Registration is cancelled or surrendered Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming a refund Monthly 28th of the month following the month for which statement is filed

GST Return Filing:

  • Monthly GSTR 3B filing: Rs.400/-.
  • GSTR 1 one month filing: Rs.1250/-.
  • GSTR 1 and GSTR 3 B filing for a month: Rs.1500/-.
  • 6 month package of 6 GSTR 3B and 2 GSTR 1 for quarterly taxpayers: Rs.4,000/-.
  • 12 month package of 12 GSTR 3B and 4 GSTR1 for quarterly taxpayers: Rs.7,000/-.
  • 12 month package of 12 GSTR 3B and 12 GSTR1 for monthly taxpayers: Rs.11,000/-.
  • Data: Data needs to be sent in attached excel templates.
  • Additional book-keeping if data is shared as invoices, @Re.300/- for every 100 invoices.
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