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Reg. & Certification

Goods and service tax (GST)

GST Filings

GST FILINGS:

All entities having GST registration are required to file GST returns, as per the GST return due date schedule. GST return filing is mandatory for all entities having GST registration, irrespective of business activity or sales or profitability during the return filing period. Hence, even a dormant (inactive) business that obtained GST registration must file GST return.

According to the information and reports collected by our GST expert we will arrange your GST returns on your behalf and will send you for your approval/acceptance.

Documents required for GST Filings:- (All copies of documents should be self-attested by the customer)

List of all invoices issued to persons not having GSTIN.

Consolidated intra-state sales

Categories by GST rates

Consolidated intra-state sales made through an e-commerce operator

Categories by GST rates.;

Consolidated inter-state sales, categories by state and GST rates.

Consolidated intra-state sales made through an e-commerce operator

categories by state and GST rates.

Details of all export bills must be uploaded to the GSTN.

HSN wise summary of all goods sold during the month.

Summary of documents issued during the tax period.

Summary of debit note, credit note, advance receipt and amendments.

Process for GST Filings:

Uploading the final GSTR-1 return form either directly through a data entry mode in GST common portal.

Auto draft of provisional GSTR-2 based on the supply invoice details reported by the suppliers.

Taxpayer to accept/reject/modify such auto drafted provisional GSTR-2.

Add additional purchase invoice details in his GSTR-2 which have not been uploaded by the counterparty.

Reconcile the inward supplies with counter-party taxpayers.

Finalize their GSTR-1 and GSTR-2 by using the online facility at the common portal or using GSTN compliant off-line facility.

Pay the amount as shown on the GSTR-3 return generated automatically post-finalization of activities mentioned in above.

Debit the ITC ledger and cash ledger and mentioned the debit entry number in the GSTR-3 return and submit the same.