GST Services — Complete GST Compliance by a GCA
GST is India's single largest indirect tax — and its compliance obligations touch every business, every month. GCA provides end-to-end GST services: from first-time registration to annual return, reconciliation, export refunds, e-invoicing, and officer notices.
Goods & Services Tax — India's Biggest Tax Reform
Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax levied on the supply of goods and services across India. Introduced on 1 July 2017, it is the largest indirect tax reform in Indian history — replacing a fragmented system of over 17 central and state taxes with a single, unified framework administered through the GST Common Portal.
GST follows the principle of "One Nation, One Tax, One Market" — eliminating the cascading effect of tax on tax that previously increased costs for businesses and consumers alike. It operates on a dual structure: Central GST (CGST) and State GST (SGST) for intra-state supplies, and Integrated GST (IGST) for inter-state supplies and imports.
The GST Council — comprising the Union Finance Minister and State Finance Ministers — governs rates, exemptions, and policy amendments. The law is dynamic, and businesses need professional support to keep pace with frequent notifications, circulars, and changes in return formats.
Taxes Merged into GST
These taxes continue to be levied separately by Centre/State governments and are not available as Input Tax Credit under GST.
Complete Range of GST Services by GCA
We cover every aspect of GST compliance for businesses of all sizes — from a first-time proprietorship getting registered to a company managing multi-state compliance, e-invoicing, and GST audits.
New registration for proprietorship, partnership, LLP, company, HUF, and casual taxable persons. Regular & Composition scheme. Multi-state registration.
Know more →GSTR-1, GSTR-3B (monthly/quarterly under QRMP), GSTR-4 (Composition), IFF filing, and all periodic returns on time with accuracy.
Know more →Monthly GSTR-2B reconciliation with purchase register. Vendor follow-up for missing invoices. Prevention of ITC reversal notices.
Enquire →GSTR-9 (annual return) and GSTR-9C (self-certified reconciliation statement for turnover above ₹5 crore) filed before 31st December.
Enquire →Specialised GST compliance for Amazon, Flipkart, Meesho & other platform sellers. TCS credit reconciliation, multi-state registration, and return filing.
Enquire →Letter of Undertaking (LUT) filing for zero-rated exports. GST refund application for exports, inverted duty structure, and SEZ supplies.
Enquire →E-Invoicing setup and compliance for businesses above ₹5 crore turnover. IRN and QR code generation, integration with Tally/Busy/ERP systems.
Enquire →E-Way Bill generation and management for movement of goods above ₹50,000. Bulk generation, extension, and rejection handling.
Enquire →End-to-end representation for GST show cause notices (SCN), assessment orders, departmental audits under Section 65, and GST demand responses.
Enquire →Quarterly Return Monthly Payment (QRMP) scheme advisory and management for businesses with turnover up to ₹5 crore. Optimal filing strategy.
Enquire →GST applicability advisory for new businesses, sector-specific guidance, accounting model setup, staff training, and rate classification (HSN/SAC).
Enquire →Voluntary cancellation of GSTIN, surrender of registration, and amendments to core fields (address, name, authorised signatory, bank account) via REG-11/REG-16.
Enquire →Key GST Return Due Dates
Missing a GST return due date attracts late fees and interest immediately. GCA manages all return filing deadlines for you — proactively, on time, every month.
| Return / Form | Who Files It | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Regular taxpayers (outward supply details) | Monthly | 11th of the following month |
| GSTR-1 (QRMP) | Taxpayers under QRMP scheme (turnover ≤ ₹5 Cr) | Quarterly | 13th of month after the quarter |
| IFF (Invoice Furnishing Facility) | QRMP taxpayers — for B2B invoices in months 1 & 2 of quarter | Monthly (opt.) | 13th of the following month |
| GSTR-3B | Regular taxpayers (turnover > ₹5 Cr) | Monthly | 20th of the following month |
| GSTR-3B (QRMP) | QRMP taxpayers — Category I states | Quarterly | 22nd of month after the quarter |
| GSTR-3B (QRMP) | QRMP taxpayers — Category II states | Quarterly | 24th of month after the quarter |
| PMT-06 | QRMP taxpayers — monthly tax payment in months 1 & 2 | Monthly | 25th of the following month |
| CMP-08 | Composition scheme taxpayers | Quarterly | 18th of month after the quarter |
| GSTR-4 | Composition scheme taxpayers (annual) | Annual | 30th June of the next financial year |
| GSTR-5 | Non-resident taxable persons | Monthly | 13th of the following month |
| GSTR-6 | Input Service Distributor (ISD) | Monthly | 13th of the following month |
| GSTR-7 | TDS deductors under GST (Sec 51) | Monthly | 10th of the following month |
| GSTR-8 | E-Commerce operators (TCS — Sec 52) | Monthly | 10th of the following month |
| GSTR-9 | All regular taxpayers — annual return | Annual | 31st December of the next financial year |
| GSTR-9C | Taxpayers with turnover > ₹5 Crore (self-certified) | Annual | 31st December of the next financial year |
| LUT Filing | Exporters — Letter of Undertaking for zero-rated supply | Annual | Before commencement of exports (1st April each year) |
₹50 per day (₹25 CGST + ₹25 SGST) for taxable returns.
₹20 per day (₹10 CGST + ₹10 SGST) for nil-tax returns.
Maximum late fee capped at ₹10,000 per return (w.e.f. June 2021).
18% per annum on the outstanding tax liability from the due date to the actual payment date.
24% p.a. applicable where ITC is wrongly availed and utilised.
GST Compliance for Different Business Types
GST obligations differ based on business type, turnover, and nature of supply. GCA has experience across sectors — from local traders to exporters and e-commerce sellers.
Why Businesses Choose GCA for GST Compliance
GST changes frequently. A missed circular, a wrong ITC claim, or a late return can cost your business thousands in penalties. GCA keeps you compliant — proactively.
Proactive, Not Reactive
We file your returns before the due date — not on the last day. Reminders, data requests, and follow-ups are initiated well in advance so deadlines are never missed.
GSTR-2B Reconciliation Every Month
We reconcile your GSTR-2B with your purchase register every month — so you claim only eligible ITC, avoid reversal notices, and stay prepared for any departmental query.
GST & Accounts — One Team
Your accounting and GST are handled by the same team. Returns flow directly from your books — no data discrepancy, no re-entry, no gaps between books and returns.
Notice & Department Handling
Received a GST notice or scrutiny letter? We handle all officer communications, draft responses, and represent you before the GST authority — so you never face it alone.
Law Updates — Applied Immediately
GST law changes through Council meetings, notifications, and circulars. Our team tracks every update and applies changes to your compliance immediately — without you having to read government notifications.
Pan-India & Remote-Ready
Based in New Delhi, serving businesses across India digitally. Document sharing via our portal, GCA App, or WhatsApp. No physical visit required for any GST service.
Frequently Asked Questions — GST
What is the GST threshold for a service provider in India? +
A service provider with aggregate turnover exceeding ₹20 lakh per year must register under GST (₹10 lakh for special category states including the North-Eastern states and Uttarakhand). Aggregate turnover is calculated across all states on the same PAN. Voluntary registration is also available and often beneficial for B2B businesses below the threshold.
What is the difference between GSTR-1 and GSTR-3B? +
GSTR-1 is the statement of outward supplies — every invoice issued to customers is reported here. It is used by recipients to claim ITC and populates their GSTR-2B automatically. GSTR-3B is the monthly summary return where you declare your total output tax liability, ITC claims, and make the net tax payment to the government. Both must be filed each month (or quarterly under QRMP). GSTR-3B data must be reconciled with GSTR-1 and GSTR-2B.
Who is required to generate an E-Invoice under GST? +
E-invoicing (generation of Invoice Reference Number / IRN and QR code) is currently mandatory for B2B transactions by businesses whose aggregate annual turnover in any preceding financial year (from 2017-18 onwards) exceeds ₹5 crore. The system requires each invoice to be reported to the Invoice Registration Portal (IRP) and authenticated with a unique IRN before it is issued to the buyer. Failure to generate an IRN makes the invoice invalid for ITC purposes in the buyer's hands.
What is the QRMP scheme and who should opt for it? +
The Quarterly Return Monthly Payment (QRMP) scheme is available to GST-registered taxpayers with annual aggregate turnover up to ₹5 crore. Under this scheme, GSTR-1 and GSTR-3B are filed quarterly, but tax is paid monthly (in months 1 and 2 of the quarter) through Form PMT-06, based on a fixed sum or self-assessed amount. Businesses with simpler monthly transactions benefit the most — reduced compliance burden without losing timely payment discipline.
Can Input Tax Credit (ITC) be claimed on all business purchases? +
No. ITC is available only on purchases used for business purposes and taxable supplies. It is blocked on certain specified items under Section 17(5) of the CGST Act, including: motor vehicles (with exceptions), food & beverages, club memberships, health & beauty services, works contract for immovable property, and goods used for personal consumption. Additionally, ITC can only be claimed if the supplier has reported the invoice in GSTR-1 and it appears in your GSTR-2B — making monthly reconciliation critical.
What happens if a GST return is not filed for several months? +
Filing late or not filing GST returns has multiple consequences: (1) Late fee accumulates at ₹50 per day per return (₹20/day for nil returns), (2) Interest at 18% p.a. accrues on unpaid tax, (3) E-Way Bill generation is blocked if GSTR-3B is not filed for two consecutive tax periods, (4) The GST department may cancel your registration suo motu for prolonged non-filing, and (5) Your customers cannot claim ITC on invoices from you if your returns are not filed. GCA manages all return filings proactively to ensure none of these situations arise.
Avail GST Services from GCA at Affordable Cost
Registration · Returns · Reconciliation · Annual Return · E-Invoice · LUT · GST Notices — all under one roof
GST Registration · GST Return Filing · All Services · Contact Us
