Overview
Goods and Services Tax is the single indirect tax on the supply of goods and services in India, administered under the CGST/SGST/IGST Acts, 2017. Once registered, a business collects GST on sales, claims Input Tax Credit (ITC) on purchases, and files periodic returns on the GST portal.
GST compliance is continuous — invoices must be reported in GSTR-1, tax paid through GSTR-3B, credit matched against GSTR-2B every month, and an annual return filed above the threshold. Errors compound quickly: unmatched credit is blocked, late filing attracts daily fees and interest at 18%, and mismatches trigger automated notices.
PADM India registers your business, sets up e-invoicing where applicable, files every return on time, reconciles ITC against GSTR-2B before each filing, handles refunds (exports, inverted duty) and represents you for notices, audits and appeals.
Who needs this service
- Traders and manufacturers crossing ₹40 lakh turnover (₹20 lakh in special-category states)
- Service providers, freelancers and consultants crossing ₹20 lakh (₹10 lakh in special-category states)
- Anyone selling inter-state or through e-commerce platforms such as Amazon, Flipkart or Meesho — registration is compulsory from the first rupee
- Small businesses opting for the Composition Scheme (turnover up to ₹1.5 crore; ₹75 lakh in special-category states)
- Exporters and businesses with inverted duty structures claiming refunds
- Registered businesses that have fallen behind on returns or received ASMT / DRC notices
Eligibility & legal requirements
Registration is mandatory under section 22 (turnover) or section 24 (compulsory categories) of the CGST Act:
Eligibility rules for GST Services
| Category | Rule |
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| Turnover threshold — goods only | Aggregate turnover above ₹40 lakh in a financial year (₹20 lakh in special-category states such as Manipur, Mizoram, Nagaland, Tripura and others that opted for the lower limit). |
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| Turnover threshold — services or mixed supply | Aggregate turnover above ₹20 lakh (₹10 lakh in special-category states). "Aggregate turnover" is PAN-wide across India and includes exempt supplies and exports, but not GST itself. |
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| Compulsory registration regardless of turnover | Inter-state supply of goods; supply through an e-commerce operator; casual and non-resident taxable persons; persons liable under reverse charge; agents supplying on behalf of others; Input Service Distributors; persons required to deduct TDS or collect TCS under GST; OIDAR service providers. |
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| Composition scheme (optional) | Manufacturers and traders with turnover up to ₹1.5 crore (₹75 lakh special-category) and service providers up to ₹50 lakh: pay 1%–6% of turnover, file quarterly CMP-08 and annual GSTR-4, but cannot collect GST from customers or claim ITC, and cannot make inter-state supplies. |
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| Voluntary registration | Any business below the limits may register voluntarily to claim ITC and supply to registered buyers; once registered, all return obligations apply. |
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| Time limit | Apply within 30 days of becoming liable. Liability (and tax) runs from the date the threshold was crossed, not from the date of registration. |
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How to apply — step by step
The official procedure, and how PADM India runs it for you.
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01
Assess liability and choose the scheme
We confirm whether you must register, in which states, and whether the regular or composition scheme is better for your margins and customers.
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02
Prepare the application (Form GST REG-01)
Part A: PAN, mobile and e-mail verified by OTP. Part B: business details, promoters, authorised signatory, principal and additional places of business, bank account, goods / services (HSN / SAC).
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03
Aadhaar authentication
Promoters and the authorised signatory authenticate Aadhaar online; where selected for risk-based verification, a biometric visit to a GST Suvidha Kendra or physical verification of premises may be required.
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04
Respond to queries and receive GSTIN
If the officer raises a query (REG-03) we reply within 7 working days (REG-04). On approval the 15-digit GSTIN and registration certificate (REG-06) are issued — normally within 7 working days for Aadhaar-authenticated applications.
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05
Go live
We set up invoice formats with the mandatory fields, e-invoicing if your turnover exceeds ₹5 crore, e-way bill access, and your monthly / quarterly filing calendar.
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06
Ongoing filing and reconciliation
Each period we prepare GSTR-1 (or IFF), reconcile purchases with GSTR-2B, compute liability and file GSTR-3B before the due date, then file the annual GSTR-9 (and GSTR-9C where applicable).
Documents required
- PAN of the business (or of the proprietor) and PAN + Aadhaar of all promoters / partners / directors
- Photograph of promoters and the authorised signatory
- Constitution proof: partnership deed, certificate of incorporation, LLP agreement, trust deed (not needed for proprietors)
- Principal place of business proof: electricity bill / property-tax receipt / rent agreement with owner NOC
- Bank account proof: cancelled cheque, passbook first page or bank statement
- Board resolution or authorisation letter for the authorised signatory
- Digital Signature Certificate (companies and LLPs) or Aadhaar e-sign (others)
Key deadlines & penalties
Regular return calendar (dates shift if the GST Council or CBIC notifies an extension):
Key deadlines for GST Services
| Compliance | Due |
|---|
| GSTR-1 — outward supplies (monthly) | 11th of the following month |
| GSTR-1 / IFF under QRMP (quarterly filers) | 13th of the month after the quarter (IFF optional monthly by 13th) |
| GSTR-3B — summary return and payment (monthly) | 20th of the following month |
| GSTR-3B under QRMP | 22nd or 24th of the month after the quarter (state-wise); tax paid monthly via PMT-06 by the 25th |
| CMP-08 — composition quarterly statement | 18th of the month after the quarter |
| GSTR-4 — composition annual return | 30 June following the financial year |
| GSTR-7 / GSTR-8 — TDS / TCS under GST | 10th of the following month |
| GSTR-9 annual return (turnover above ₹2 crore) and GSTR-9C (above ₹5 crore) | 31 December following the financial year |
| Last date to claim ITC / amend invoices for a financial year | 30 November of the next financial year or the GSTR-9 filing date, whichever is earlier |
See every due date in the Tax & Compliance Calendar
If you miss it:
- Late fee: ₹50 per day per return (₹20 for nil returns) under CGST + SGST, capped by turnover slab
- Interest at 18% p.a. on tax paid late; 24% on excess ITC wrongly availed and utilised
- Operating without registration when liable: penalty of 10% of tax due (minimum ₹10,000) or 100% for deliberate evasion
- Two consecutive unfiled GSTR-3B: GSTR-1 blocked; six months of non-filing can lead to suo-motu cancellation
Frequently asked questions
No — registration on the GST portal is free. You pay only for professional assistance.
Yes for goods — supply through an e-commerce operator requires registration from the first sale. Service providers below ₹20 lakh supplying through platforms have a limited exemption; we will check your case.
The Quarterly Return Monthly Payment scheme for businesses with turnover up to ₹5 crore: file GSTR-1 and GSTR-3B quarterly while paying tax monthly. It reduces filings from 24 to 8 a year.
ITC is allowed only if the supplier has reported the invoice in GSTR-1 so it appears in your GSTR-2B, the supplier has paid the tax, and you pay the supplier within 180 days. We reconcile before every return and chase suppliers for missing invoices.
GSTR-9 is mandatory if aggregate turnover exceeds ₹2 crore (permanent exemption below that under Notification 15/2025-Central Tax); GSTR-9C self-certified reconciliation is additionally required above ₹5 crore.
Sources & official references
Thresholds, forms and due dates on this page reflect the law as verified on 6 September 2026 and may change with Finance Acts, CBDT/CBIC notifications or MCA circulars. This page is general information, not legal or tax advice — please confirm your specific position with us before acting.
Ready to get started with GST Services?
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