GST REGISTRATION

Registration under GST is mandatory for all businesses whose annual turnover exceeds Rs 40 lakhs for goods, and Rs. 20 lakhs for goods in a financial year. This threshold is Rs 20 lakhs for special category states such as Arunachal Pradesh, Assam, Meghalaya, Manipur, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.

GST MONTHLY RETURNS

• GSTR 1: outward supplies and amendments(Due Date 11^th of every succeeding month)
• GSTR 3B: Gst Liability payment( Due date 20^th of every succeeding month)

FILING OF ANNUAL OR FINAL RETURNS

• GSTR 9A
• GSTR 9C

FILING OF LETTER OF UNDER TAKING

Letter of Undertaking is commonly known as LUT. The GST LUT is prescribed to be furnished in form GST RFD 11 under rule 96A, whereby the exporter declares that he/she would fulfill all the requirements prescribed under GST while exporting without making IGST payment. Know more about exports under GST.

FILING OF ALL OTHER FORMS AND DECLARATIONS NECESSARY FOR GST

• DRC 03
• Input tax credit forms
• Refund forms
• Inspection forms
• Advance ruling forms
• others