GST Services
We have a team of Professionals having immense experience and specialization in the field of GST and we do offer a bouquet of expert services related to GST. By developing a thorough understanding of the emerging issues of GST, we strive to find opportunities and innovating methodology and leveraging them to the advantages of the clients.
We specializes in providing our expert services to our clients on all India basis, with regard to services covering almost all aspects of Goods & Services Tax (GST).
All kind of Registration under GST
Return Filing under GST
GST Advisory Services
Audit under GST
Review/ Due Diligence under GST
Reply to Show Cause Notice
Filing of Appeal
GST Registration Services
Every Business, crossing the stipulated threshold limit of turnover, required to obtain registration under GST.
Owing to our expertise in providing services related to registration under GST, we provide our clients a hassle free registration process. Our expert team guides on all aspects of GST Registration and aids in getting GSTIN for business.
Application for getting your business registered under GST can be made anytime. Our services extends to all over India.
We provide services relating to all kind of Registrations under GST regime.
Types of GST Registration
Normal taxpayer
Composition Dealer
Casual Taxable Person
Input Service Distributor(ISD)
Special Economic Zone (SEZ) Developer/Special Economic Zone Unit
Non Resident Taxable Person
Non Resident Online Service Provider
UN Body/Embassy.
Tax Deductor or Collector at Source
Our GST Registration Package
Verification of Documents
Drafting required Documents
Preparation of Form
Submission of Form
Steps we follow for GST Registration
Verification & Drafting of Documents
Application Preparation
Submission of Application
Obtaining GST Certificate
Person required to obtain Registration under GST
Supplier of Goods: Any person who is supplying only goods and having annual turnover is more than Rupees 40 lakhs. For special category states this limit is Rupees 20 Lakhs.
Supplier of Services/Goods: Any person providing services as well as supplying Goods and having annual turnover is more than Rupees 20 lakhs. For special category states this limit is Rupees 10 Lakhs.
Inter State Supply of Goods: Any Person who is making inter-State taxable supply of Goods shall be required to get GST registration irrespective of turnover.
Casual taxable persons: Any person who is supplying goods/services in an event/exhibition and does not have any permanent place business in that particular state required to apply for registration at least five days before event/exhibition.
Liability under RCM: Any person who is required to pay tax under reverse charge basis shall be required to get GST registration irrespective of turnover.
Electronic commerce operators: All e-commerce operators who is selling goods or providing services through by providing selling portal required to get GST registration irrespective of turnover.
Non-resident taxable persons: All Non-resident taxable persons who want to transact any business activity in India.
Input service distributor (ISD): Any person is transferring input tax credit to its other units required to get Separate GST registration, whether or not already registered under the Act.
Tax Deduction at Source (TDS): Any person who is required to deduct tax is required to get GST registration irrespective of turnover.
Tax Collection at Source (TCS): Any person who is required to Collect tax is required to get GST registration irrespective of turnover.
Non Resident Online Service Provider: Every person supplying online information and data base retrieval services from a place outside India to a unregistered person in India.
Voluntary Registration: Any person can obtain GST registration even though not mandatorily required.
Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.
Online Procedure for GST Registration
The GST Application form is divided into two parts as Part A and Part B.
Part- A of Registration application: It requires basic information like type of registration, name of entity, PAN of entity, Name of the state under which registration required to initiate the GST registration application.
Part- B of Registration application: It requires all information in details like Business details, Promoters/partners, Authorised Representative, Principal place of business, Additional place of business (if any), Name of Goods and services to be supplied and verification details to submit the registration application.
Process of application filing for GST registration
1. Access the GST website by the given link https://www.gst.gov.in
2. Select services on dashboard and click on New registration under Registration tab.
3. Fill the basic information like PAN, Mobile No. and Email Id under Part-A of Form GST REG-01.
4. After submitting all the details under Part-A of Form GST REG-01 Temporary Reference Number (TRN) shall be generated and received on Mobile as well on Email id.
5. Fill the required information in Part-B of registration form by login through TRN and submit the registration application using DSC/EVC.
6. An acknowledgment will be generated in Form GST REG-02 on successful submission of application.
7. You will get GST Registration Certificate (In Form GST REG-06) or Notice (In Form GST REG-03) within 3 working days from the date of generation of ARN.
8. If get notice, then you may require to Produce/ Submit additional document/information or clarification required in notice within 7 working days of Notice in Form GST REG-04.
9. The proper officer will issue Registration certificate (In Form GST REG-06), if satisfied with your reply or will issue rejection order (In Form GST REG-05) within 7 working days from the date of submission of reply.
How our assistance will be beneficial for you to obtain GST Registration for your business?
1. Entire process of registration shall be followed under the supervision of our expert team.
2. To find and file correct GST Commissionerate, Division, Range Code under whom officer application to be filed.
3. To file correct reason to obtain GST Registration.
4. To prepare all necessary documents like Board Resolutions, Authorisation Letter, NOC etc.
5. To check correctness and eligibility of documents to be submit alongwith Promoters/Partners details.
6. To check correctness and eligibility of documents to be submit alongwith authorised signatory details.
7. To check correctness and eligibility of documents to be submit alongwith authorised representative (if any) details.
8. To check correctness and eligibility of documents to be submit as proof of principal or additional place of business.
9. To select correct Nature of Business activities to be carried out on address given.
10. To find out and file correct HSN/SAC for Business activities to be carried out.
11. To proceed the correct procedure for aadhaar verification (if opted).
12. To verify and submission the application.
13. To follow the application filed till to obtain GST registration.
Documents required for obtaining Registration under GST
For Proprietors/Individual
1. Copy of PAN of Proprietor;
2. Copy of Aadhaar card of Proprietor;
3. Passport Size Scanned Photograph of Proprietor.
4. Email ID and Mobile No. of Proprietor;
5. Copy of Authorisation letter granting authorization for GST related works;
6. Copy of Cancelled Cheque (Optional).
7. Address proof for principal place of business along with a utility bill for the address (Utility bill should not be older than 2 months);
For HUF
1. Copy of PAN of HUF;
2. Copy of PAN of Karta;
3. Copy of Aadhaar card of Karta;
4. Passport Size Scanned Photograph of Karta;
5. Email ID and Mobile No. of HUF;
6. Email ID and Mobile No. of Karta;
7. Copy of Authorisation letter granting authorization for GST related works;
8. Copy of Cancelled Cheque (Optional).
9. Address proof for principal place of business along with a utility bill for the address (Utility bill should not be older than 2 months);
For Partnership Firm/LLP
1. Copy of PAN of the Partnership/LLP;
2. Copy of Partnership Deed;
3. Certificate of Incorporation in case of LLP;
4. Copy of PAN of all the Designated Partners;
5. Email ID and Mobile No. of all the Designated Partners;
6. Copy of Board resolution or Authorisation letter granting authorization for GST related works;
7. Copy of Cancelled Cheque (Optional).
8. Address proof for principal place of business along with a utility bill for the address (Utility bill should not be older than 2 months);
9. Copy of Aadhaar card of all the Designated Partners;
10. Passport Size Scanned Photograph of all the Designated Partners.
Company (Public/Private/OPC)
1. Copy of PAN of the Company;
2. Certificate of Incorporation of Company;
3. Copy of PAN of all the Designated Directors;
4. Email ID and Mobile No. of all the Designated Directors;
5. Copy of Board resolution granting authorization for GST related works;
6. Copy of Cancelled Cheque.
7. Address proof for principal place of business along with a utility bill for the address (Utility bill should not be older than 2 months);
8. Copy of Aadhaar card of all the Designated Directors;
9. Passport Size Scanned Photograph of all the Designated Directors.
FAQ on GST Registration
What is advantage of taking registration in GST?
1. Legally recognized as supplier of goods or services.
2. Legally authorized to collect tax on sales.
3. Eligible for inter-state supply of goods.
4. Eligible for taking input of tax given on purchases.
5. Transparency in accounting system.
6. Getting eligible to avail various other benefits and privileges rendered under the GST laws.
What is aggregate turnover for GST registration?
“Aggregate turnover” includes the aggregate value of:
(i) all taxable supplies,
(ii) all exempt supplies,
(iii) exports of goods and/or service, and,
(iv) all inter-state supplies of a person having the same PAN.
The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act.
Aggregate turnover also does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies.
What is the time limit for taking a Registration under GST?
A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules.
A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.
Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
Yes. A person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.
Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Yes. Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as is prescribed in the Registration rules.
Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate. For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of the provisional GSTIN number. The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.
What will be the effective date of registration?
Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration.
Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.
In case of a person taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.
If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 22 of the CGST/SGST Act.
What is the process of refusal of registration?
In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (2) of section 26 of the CGST Act, any rejection of application for registration by one authority (i.e. under the CGST Act / SGST Act) shall be deemed to be a rejection of application for registration by the other tax authority (i.e. under the SGST Act / UTGST Act/ CGST Act).
Can cancellation of registration order be revoked?
Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can apply to the proper officer for revocation of cancellation of registration within 30 days from the date of communication of the cancellation order. The proper officer may within a period of 30 days from the date of receipt of application for revocation of cancellation or receipt of information/clarification, either revoke the cancellation or reject the application for revocation of cancellation of registration.
Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4))
What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2) (e))
What is meant by Reverse Charge?
It means the liability to pay tax is on the recipient of supply of goods and services instead of the supplier of such goods or services in respect of notified categories of supply.
Is the reverse charge mechanism applicable only to services?
No, reverse charge applies to supplies of both goods and services, as notified by the Government on the recommendations of the GST Council. Reverse charge also applies to supplies received from unregistered persons.
Can any person other than the supplier or recipient be liable to pay tax under GST?
Yes, the Central/State government can specify categories of services the tax on which shall be paid by the electronic commerce operator, if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services.
Can any person other than the supplier or recipient be liable to pay tax under GST?
Yes, the Central/State government can specify categories of services the tax on which shall be paid by the electronic commerce operator, if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services.
GST Return
All the businesses registered under GST are required to submit few returns showing details of outward supplies, inward supplies, input tax credit etc. along with the tax collected and paid to GST Department on monthly, quarterly or annually basis in each state from where they operate.
All the returns are required to be filed online on the official website of GST.
Any non compliance on the part of filing GST Returns attracts heavy penalty & interest to businesses.
Our GST Return Filing Package
Verification of Data
Preparation of Required Form
Online filing of Form
Rectification of any error in return
Steps we follow for filing GST Return
Verification of Data
Preparation of Return
Submission of Return
Rectification of any error in return filed
Types of Return under GST
| Form | Description | Period | Due date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of goods and services | Monthly | 11th of the next month |
| GSTR-2 | Details of inward supplies of goods and services affected | Monthly | 15th of the next month |
| GSTR-3 | Monthly return, in the case of finalization of details of outward supplies and inward supplies along with the payment of tax. | Monthly | 20th of the next month |
| GSTR-3B | It is a simple return in which the summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer. | Monthly | 20th of the next month |
| GSTR-4 | For all the taxable person registered under the composition levy | Quarterly | 18th of the next month after the quarter |
| GSTR-5 | Returns for a non-resident foreign taxable person | Monthly | 20th of the next month |
| GSTR-6 | Returns for an input service distributor | Monthly | 13th of the next month |
| GSTR-7 | Returns for authorities deducting TDS | Monthly | 10th of the next month |
| GSTR-8 | Details of supplies effected through the e-commerce operator and the amount of tax collected | Monthly | 10th of the next month |
| GSTR-9 | Annual return for a normal taxpayer | Annually | 31st December of the next financial year |
| GSTR-9A | Annual return of a taxpayer registered under the composition levy anytime during the year | Annually | 31st December of the next financial year |
| GSTR-10 | Final return | Only once, when GST registration is cancelled or surrendered | Within 3 months of the date of cancellation or the date of cancellation of order, whichever is later |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly | 28th of the following month for which the statement is filed |
GST Advisory Services
We, at Cathexis Consulting Private Limited, as GST Consultant strive to assist our clients in meeting their Indirect Tax challenges. Our advisory service includes analysis of the client’s business and to advise and assist them regarding their GST planning & compliances.
We help in interpreting and complying with the rules and regulations in order to continue to operate in your chosen sectors and thus, offer a bouquet of advisory services on Goods and Services Tax.
We provide our professional services in helping businesses in anticipating and interpreting the Act, Policy, Rules etc. and assessing impact on their businesses.
We provide our expert services for GST Advisory covering almost all aspects of GST, with a special focus on below mentioned:
1. Advice on taxability of transactions under GST
2. Advice on Eligibility of Input Tax Credit.
3. Advice relating to documentation & records required to be maintained under GST laws.
4. Providing legal opinion on tax implications under business model.
5. Advice on Job Work procedure.
6. Providing advisory services related to tax rates under GST.
7. Advice on classification of supply.
8. Advice on Way Bill under GST.
Audit Under GST
The accounts of every registered taxable person whose turnover exceeds the prescribed limit during a financial year shall get his accounts audited by a chartered accountant or a cost accountant.
Audit Under GST involves examination of records, returns and other documents maintained by a GST registered person. It also ensures correctness of all the details submitted through GST Returns like turnover declared, taxes paid, refund claimed, input tax credit availed.
A tax payer under GST is required to self-assess his tax liability, pay taxes and file returns. To ensure whether the taxpayer has correctly self -assessed his tax liability a robust audit mechanism is a must.
With the help of our team of professionals and in alliance with our associated partners, we are involved in providing GST Auditing Services.
Our Package for GST Audit
Verification of Data
All required Reconciliation
Ensure all legal compliances
Assistance in obtaining Audit Certificate
Steps we follow in GST Audit
Verification of Data
Conducting required Reconciliation
Check for all legal compliances
Assistance in obtaining GST Audit Certificate
Review/ Due Diligence Under GST
We, with our team of Professional Experts, help Clients with Examination of their systems, processes and operations for verification of tax compliances.
This exercise mainly involves examination of systems, processes and operations for verification of tax compliances of the client. Simultaneously, the opportunities in the form of tax exemptions, refunds, ITC etc. and exposures/risks are identified.
We investigate due diligence reports on the activities related to GST of the management of business associates.
We provide below mentioned services in this regard:
1. Comprehensive check to identify risk and opportunities.
2. Assessing GST readiness and providing innovative solutions.
3. Evaluation and advice on pre-implementation framework.
4. Periodical check and support
5. Issue of detailed Tax Compliance Manual/Tax Compliance Report
Reply to Show Cause Notices
Notices under GST are sent to the taxpayers by the GST Authorities to remind or caution them of any defaults being noticed, specifically for not following the GST laws or to collect more information from the taxpayer.
GST Notices can be in the form of Show Cause Notice (SCN), Demand Notices and Scrutiny Notices.
A taxpayer must promptly act or reply to notices within the time limit specified in such notice, failure to which may cause legal action against the taxpayer. In such situation, the authorities can proceed to prosecution or consider that as a willful default and charge penalty.
We provide services to our client in drafting reply to notices sent to them and in submission of the same.
Our Package for Reply to Notices
Drafting reply to Notices
Timely Submission of Reply
Professional Assistance in Drafting & Submission
Steps we follow for Reply to Notices
Drafting Reply to Notices
Submitting Reply to Notices
Filing of Appeal
An appeal under any law is an application to a higher court for a reversal of the decision of a lower court. Appeals arise when there are any legal disputes.
Any person not satisfied by any decision or order passed under the GST Act by an adjudicating authority may appeal to the Appellate Authority within the stipulated time period from the date on which the said decision or order is communicated to such person.
We provide our professional services in the area of drafting and filing appeals for our clients.
Our Appeal Filing Package
Verification of Documents
Drafting all required Documents
Filing of Appeal
Steps we follow for Filing Appeal
Verification of Data & Documents
Drafting all Required Documents
Filing of Appeal with concerned authority