Tax Compliance
Strategic advisory and compliance management to help you avoid late fees and penalties.
Indirect Tax · GST
GST Registration & Return Filing
GST registration and filing means obtaining a GSTIN under the Central Goods and Services Tax Act, 2017 and then filing the periodic returns the law requires, such as GSTR-1 and GSTR-3B, on the GST portal. It is needed by businesses whose aggregate turnover crosses the registration threshold, and by those that must register regardless of turnover, such as inter-State suppliers of goods and many e-commerce sellers. Cosomtax Solution handles the full cycle, from the registration application to monthly or quarterly filing and reconciliation.
Last updated:
What's included
What is included in our GST service?
New GST registration
Preparing and filing the registration application (Form GST REG-01), tracking the ARN and replying to any clarification notice from the officer.
Monthly or quarterly returns
Filing GSTR-1 and GSTR-3B, or IFF and quarterly returns under the QRMP scheme, with tax computed from your sales and purchase data.
Composition scheme filings
CMP-08 statements and the annual GSTR-4 return for businesses that have opted for the composition scheme.
Input tax credit reconciliation
Matching your purchase register with GSTR-2B so that credit is claimed only where the conditions of the law are met.
Annual return support
Preparation of GSTR-9 and, where applicable, the GSTR-9C reconciliation statement.
Amendments and cancellation
Changes to registration details (REG-14), cancellation (REG-16) and revocation applications.
E-way bill and e-invoicing guidance
Help understanding when e-way bills and e-invoices apply to your business and setting up a workable routine.
LUT for exporters
Filing the Letter of Undertaking (RFD-11) so eligible exports can be made without payment of IGST.
Who needs GST registration?
- Businesses whose aggregate turnover crosses the GST threshold (generally ₹40 lakh for suppliers of goods and ₹20 lakh for suppliers of services in most States; lower limits apply in some special category States).
- Businesses that must register irrespective of turnover, such as inter-State suppliers of goods, casual taxable persons and persons required to pay tax under reverse charge.
- E-commerce sellers and operators who fall under the compulsory registration provisions.
- Startups and freelancers who want to register voluntarily to claim input tax credit or work with GST-registered clients.
- Registered businesses that want a reliable team to file returns on time and keep credit reconciled.
What documents are required for GST registration?
- PAN of the business (or of the proprietor for a proprietorship)
- PAN, Aadhaar and a recent photograph of the proprietor, partners or directors
- Proof of constitution: partnership deed, LLP agreement or Certificate of Incorporation, as applicable
- Proof of principal place of business: electricity bill, property tax receipt or rent agreement, with the owner's consent letter where the premises are not owned
- Bank account proof: a cancelled cheque or recent bank statement
- Authorisation letter or board resolution for the authorised signatory
- Digital Signature Certificate (DSC) for companies and LLPs
The exact list depends on your business type. We confirm it with you before filing.
What are the key due dates?
| Requirement | Due date |
|---|---|
| GSTR-1 (monthly filers) | 11th of the following month |
| GSTR-3B (monthly filers) | 20th of the following month |
| GSTR-3B (QRMP quarterly filers) | 22nd or 24th of the month after the quarter, depending on the State |
| GSTR-9 annual return | 31 December following the end of the financial year |
Due dates are subject to extensions notified by CBIC and the GST Council.
Our process
How does our GST process work?
- 01
Consult
We understand your business, turnover and supplies, and confirm whether registration is mandatory or advisable.
- 02
Document
You share the documents through a secure channel and we verify them before anything is filed.
- 03
Process
We file the application or return on the GST portal and handle any clarification sought by the department.
- 04
Done
You receive the GSTIN or filing acknowledgement, plus reminders for the next due dates.
FAQ
GST registration and filing: frequently asked questions
Straight answers to the questions we hear most often. Need something specific? Ask us directly.
A business must register once its aggregate turnover crosses the threshold that applies to it, generally ₹40 lakh for suppliers of goods and ₹20 lakh for suppliers of services in most States. Some persons must register regardless of turnover, including inter-State suppliers of goods, casual taxable persons and those liable under reverse charge.
When Aadhaar authentication is completed and the documents are in order, the GST rules provide for the application to be processed within a few working days. If the officer seeks clarification or orders a physical verification of the premises, it takes longer. We track the application and respond to any query on your behalf.
GSTR-1 is a statement of your outward supplies (sales) with invoice-level details. GSTR-3B is a summary return in which you declare your tax liability, claim input tax credit and pay the net tax. Most regular taxpayers file both.
The Quarterly Return Monthly Payment (QRMP) scheme lets eligible taxpayers with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly. It reduces the number of returns but still requires monthly payment discipline.
Late filing attracts a late fee under section 47 of the CGST Act and interest under section 50 on any tax paid late. Continued non-filing can also block e-way bill generation and lead to cancellation of registration, so we track every due date for you.
No. Input tax credit is available only when the conditions in section 16 of the CGST Act are met, for example holding a valid tax invoice and the supplier reporting the invoice so that it appears in your GSTR-2B. Certain items are blocked under section 17(5). We reconcile your purchases with GSTR-2B before every claim.
Related services
You may also need
Income Tax Returns
Expert tax planning and ITR filing for individuals, professionals, and corporate entities.
Company Registration
Hassle-free incorporation for Private Limited, LLP, Partnership, and Proprietorship firms.
Need help with gst filing & registration?
Share a few details and our team will explain the next steps, the documents needed and realistic timelines.