GST Registration, Returns and Advisory
What we do
Registration and amendments
New registration, voluntary registration, composition scheme eligibility, changes to business details and cancellation, with the supporting documents prepared in advance.
Return filing
GSTR-1 or IFF, GSTR-3B and the annual return where applicable, prepared from your sales and purchase records and filed on time.
Input tax credit reconciliation
Books matched with GSTR-2B, vendor follow-up on missing invoices, identification of ineligible or reversible credit, and a monthly reconciliation you can audit.
E-invoicing and e-way bills
Applicability checks, process set-up for your accounting software, and help resolving rejections and errors.
Refunds
Export refunds under a Letter of Undertaking or on payment of IGST, inverted-duty refunds and excess cash-ledger balances, with the reconciliation the department expects.
Notices, assessments and appeals
Replies to show-cause notices and assessment orders, and appeal drafting. Representation is through an authorised representative as the GST law permits.
GST health check and due diligence
A structured review before fundraising, a sale or a statutory audit, covering ITC, rate classification, place of supply and compliance history.
Classification and rate advice
HSN classification, place-of-supply questions and the impact of rate changes, including the September 2025 rate rationalisation.
Who this is for
- Traders, manufacturers and service providers registering for the first time
- Exporters claiming refunds
- E-commerce sellers and marketplaces' sellers
- Real estate developers with project-wise GST questions
- Businesses that have received a notice or mismatch alert
- Companies preparing for due diligence
Key facts
| Topic | Position |
|---|---|
| Registration threshold (goods) | ₹40 lakh aggregate turnover (lower for special-category states), unless compulsory registration applies |
| Registration threshold (services) | ₹20 lakh aggregate turnover (lower for special-category states) |
| Monthly return due dates | GSTR-1 by the 11th and GSTR-3B by the 20th of the following month, for monthly filers |
| Main rate slabs since 22 September 2025 | 5%, 18% and 40%, with 0% and special rates for specified goods |
How it works
Review
We look at your registrations, past returns and the last 12 months of ITC.
Set up
A filing calendar, a data format and a reconciliation routine that fits your software.
File
Returns prepared, shared for approval and filed before the due date.
Reconcile
Monthly ITC matching and a short note on anything that needs your attention.
Frequently asked questions
Do I need GST registration?
You must register once your aggregate turnover crosses ₹40 lakh for goods or ₹20 lakh for services (lower limits apply in special-category states). Registration is compulsory regardless of turnover in certain cases, such as e-commerce supply and some inter-state supplies. Many smaller businesses register voluntarily to claim input tax credit.
When are GSTR-1 and GSTR-3B due?
For monthly filers, GSTR-1 is due by the 11th and GSTR-3B by the 20th of the following month. Dates differ for taxpayers under the quarterly scheme and are sometimes extended by notification, so we track the current calendar.
What is input tax credit and how do I avoid losing it?
Input tax credit lets you set off GST paid on business purchases against GST payable on sales. To claim it you need a valid tax invoice, receipt of the goods or services, the tax paid by your supplier and the return filed, within the time limit. Regular reconciliation with GSTR-2B is the best protection.
What happens if I miss a GST return?
A late fee and interest on unpaid tax apply, and continued non-filing can lead to cancellation of registration and restrictions on generating e-way bills. Filing the pending returns, even late, stops the position from getting worse.
What are the current GST rates?
Since 22 September 2025 most goods and services fall under 5% or 18%, with 40% on specified goods and 0% or special rates for certain items. We confirm the rate and classification for your product or service before you invoice.
Can you represent us in a GST notice or appeal?
Yes, through an authorised representative as permitted under the GST law. Where a matter needs a certificate that only a Chartered Accountant can give, PSP & Associates issues it.
This page is general information and not professional advice for any specific situation. Rules and due dates change; we confirm the current position before acting. Last reviewed 2026-10-17.