GST Registration & Return Filing
Registration • Monthly/Quarterly Returns • Annual Filing
What Is Covered — GST Registration
New GST RegistrationFresh GSTIN application for shops, firms & enterprises
Composition Scheme RegistrationFixed low-rate scheme for small turnover businesses
Registration AmendmentBusiness address, signatory, bank & contact detail updates
GST Cancellation & SurrenderClosing GSTIN when business stops or is sold
Revocation of Cancelled GSTINRestoring registration after suspension/cancellation
What Is Covered — GST Return Filing
GSTR-1 FilingMonthly/quarterly outward supply (sales) reporting
GSTR-3B FilingMonthly/quarterly summary return & tax payment
CMP-08 & GSTR-4 FilingComposition scheme quarterly & annual returns
GSTR-9 Annual ReturnYearly consolidated return for regular taxpayers
Late Fee & Notice ResolutionHandling GST notices, defaults & locked returns
Where and When — Applicability & Due Dates
GST Registration
When a business must apply for a GSTIN.
- Mandatory above ₹40 lakh turnover (goods, normal states)
- Mandatory above ₹20 lakh turnover (services, normal states)
- Special category states: threshold usually ₹20 lakh
- Composition Scheme available up to ₹1.5 crore (goods) / ₹50 lakh (services)
- Mandatory regardless of turnover for e-commerce sellers & interstate suppliers
- Also mandatory for casual taxable persons & agents selling on behalf of others
- Applied online via Form GST REG-01 with Aadhaar & biometric verification
- GSTIN and certificate issued once approved
GST Return Filing
Standard filing cycle once registered.
- GSTR-1: 11th of next month (monthly) / 13th after quarter (QRMP)
- GSTR-3B: 20th of next month (monthly, turnover above ₹5 crore)
- GSTR-3B (QRMP): 22nd or 24th of month after quarter, state-dependent
- CMP-08 (Composition): 18th of month after each quarter
- GSTR-4 (Composition annual): 30th June after the financial year
- GSTR-9 (Annual): 31st December after the financial year, mandatory above ₹2 crore
- Returns cannot be filed 3 years past the original due date
Documents Required
For GST Registration
Scanned copies uploaded with the online application.
- PAN Card of business/proprietor/partners/directors
- Aadhaar Card of proprietor/partners/directors
- Proof of business address (electricity bill, rent agreement or NOC)
- Bank account details / cancelled cheque or bank statement
- Passport-size photograph of proprietor/partners
- Business constitution proof (partnership deed, incorporation certificate)
- Digital Signature Certificate — for companies & LLPs
For Return Filing
Handed over each filing cycle for accurate reporting.
- Sales invoices for the return period
- Purchase invoices/bills for Input Tax Credit
- Prior period return copies (for reconciliation)
- GST portal login credentials
- Bank statement for turnover reconciliation
- Details of any GST notices received
Which One Do You Need?
| Situation | Service |
|---|---|
| Turnover crossed ₹40 lakh (goods) or ₹20 lakh (services) | GST Registration |
| Selling via e-commerce or across states | GST Registration (Mandatory) |
| Small business wanting a fixed, low tax rate | Composition Registration |
| Already registered, monthly sales/purchase reporting due | GSTR-1 & GSTR-3B |
| Registered under Composition Scheme | CMP-08 & GSTR-4 |
| Turnover above ₹2 crore, financial year ending | GSTR-9 Annual Return |
| Business closed or turnover dropped below limit | GST Cancellation |
| Received a GST notice or return is locked | Notice Resolution |
Share Your GST Requirement
What We Do & Our Process
1
Share Details
Tell us your business & requirement via form or WhatsApp
2
We Prepare
Documents & data checked and organised for filing
3
We File
Application/return submitted correctly on the GST portal
4
We Track
Follow-up on ARN/approval, and reminders for next due date
Still confused? WhatsApp us
WhatsApp: 8882652865
Disclaimer: ESM Corner provides documentation and filing assistance for GST registration and return filing. We do not provide legal or tax advisory services and do not guarantee approval, refund or assessment outcomes, which remain at the sole discretion of the GST authorities. GST rates, thresholds and due dates are subject to change by the Government. For the latest official details, visit the GST portal (gst.gov.in). For specific tax planning or legal concerns, consult a qualified Chartered Accountant or tax professional.