Practice Brief • Goods & Services Tax (GST)
GST Registration, Return Filing & Compliance
New registrations, monthly GSTR-1, GSTR-3B, CMP-08, and automated GSTR-2B purchase reconciliation.
Turnaround: Monthly cycles; 24-48 hours for GST registration
Practice Lead: CA. R.A. Dhoot & Indirect Tax Practice Team
Practice Methodology & Regulatory Scope
With automated portal-driven mismatch algorithms, small reporting errors trigger immediate blocking of electronic credit ledgers (Rule 86A) and cancellation of GST registration. We manage a zero-defect compliance engine ensuring complete eligible ITC recovery and flawless filings.
Governing Statutory Acts & Guidelines
CGST Act 2017 (Section 16, 22-30, 37-39)
CGST Rules 2017 (Rule 36(4), Rule 37A)
E-Invoicing Notifications
Tangible Client Deliverables
1
Fresh GST Registration & Multi-state GSTIN setup2
Monthly GSTR-1 & GSTR-3B preparation, validation, and e-filing3
Automated Purchase Register vs GSTR-2B algorithmic reconciliation4
Rule 37A vendor default tracking and credit reversal management5
E-Invoicing and E-Way Bill architecture setup and ERP integrationMeasurable Enterprise Safeguards
Zero blockage of Input Tax Credit due to non-compliant vendors
Elimination of late fees and Rule 86A credit ledger blocking
Transparent audit-ready records for departmental verification
Statutory Practice FAQs
Q: What is the threshold limit for mandatory GST registration?
A: For suppliers of goods, the threshold is ₹40 Lakhs aggregate annual turnover (₹20 Lakhs in special category states). For service providers, the threshold is ₹20 Lakhs (₹10 Lakhs in special category states). Inter-state taxable supplies require mandatory registration regardless of turnover.
Partner Consultation
Engage Practice Partner
Schedule an in-person chambers discussion or encrypted virtual conference with our senior practice leader.
Designated Partner Lead:
CA. R.A. Dhoot & Indirect Tax Practice Team
ICAI Fellow Chartered Accountant
Strict client confidentiality maintained under ICAI Code of Ethics.