GST Registration, Return Filing & Compliance

GST registration and timely return filing are important for businesses making taxable supplies in India. Proper GST compliance covers registration, return filing, tax payment, input tax credit and reporting obligations, helping businesses avoid unnecessary interest, late fees and notices.

Who Needs GST Registration?

GST registration may be required when the applicable aggregate turnover threshold is exceeded or where compulsory registration provisions apply.

Generally, the threshold is:

₹40 lakh for suppliers of goods in most States
₹20 lakh for suppliers of services in most States
Lower thresholds may apply in specified States and for certain categories of taxpayers.

GST registration may also be relevant for:

Traders and manufacturers
Service providers and professionals
E-commerce businesses
Importers and exporters
Businesses making inter-State supplies
Persons covered under compulsory registration provisions

The applicable threshold depends on the nature and location of the business.

Documents Required for New GST Registration

Commonly required documents include:

PAN and Aadhaar
Photograph of promoters/authorised signatory
Business address proof
Bank account details
Constitution documents, where applicable
Digital Signature Certificate, where applicable
Authorisation documents

The exact requirements depend on the constitution and nature of the business.

Online GST Registration Process

GST registration can generally be applied for online through the GST portal by submitting the required business, PAN, Aadhaar and address details along with supporting documents. The application may also involve Aadhaar authentication or biometric verification, depending on the taxpayer and applicable requirements.

What is GST Return Filing?

GST return filing is the process of reporting sales, purchases, input tax credit, output tax and GST payable through prescribed GST returns. Depending on the taxpayer and applicable scheme, returns may include GSTR-1, GSTR-3B and other prescribed returns.

GST Return Filing Due Dates

Return	Typical Due Date
GSTR-1 – Monthly	11th of following month
GSTR-1 – Quarterly	13th of month following the quarter
GSTR-3B – Monthly	20th of following month
GSTR-3B – Quarterly under QRMP	22nd or 24th, depending on State

For QRMP taxpayers, the GSTR-1 quarterly due date is generally the 13th, while GSTR-3B is generally due on the 22nd or 24th, depending on the State/UT.

Due dates may be extended or modified through Government notifications.

Late Filing & GST Compliance Issues

Delayed or incorrect GST compliance may result in late fees, interest, notices and other consequences. Common issues include:

Incorrect sales reporting
ITC mismatches
Unreported invoices
Incorrect GST payment
GSTR-1 and GSTR-3B differences
Delayed return filing

Regular reconciliation and timely filing can help reduce such compliance issues.

Why Timely GST Compliance Matters

Proper GST compliance involves timely registration, accurate return filing, correct tax payment and regular reconciliation. Businesses should ensure that their GST records and filings are consistent with their actual transactions and applicable GST requirements.