यह जानकारी सामान्य guidance के लिए है। Fees व timelines indicative हैं और बदल सकते हैं — current rates official portal या qualified professional से verify करें।
Overview
Goods and Services Tax (GST) is an indirect tax on the supply of goods and services. Businesses crossing the turnover threshold must register, collect GST, file periodic returns, and can claim input tax credit (ITC) on purchases.
Compliance Requirements
- Register if turnover exceeds the threshold (₹40 lakh goods / ₹20 lakh services, lower for special states)
- Issue GST-compliant tax invoices
- File periodic returns (GSTR-1, GSTR-3B, annual GSTR-9)
- Reconcile input tax credit with GSTR-2B
- Maintain records for the prescribed period
Process
- 1Gather PAN, Aadhaar, business proof, bank details
- 2Apply on the GST portal (REG-01)
- 3Verification of application by the department
- 4Receive GSTIN and registration certificate
- 5Start issuing GST invoices and filing returns
Fees (indicative)
GST registration (govt)Free
Professional fees₹500 – ₹3,000 (indicative)
Late fee per return₹20–₹50 per day (capped)
Timelines
Registration approvalUsually ~7 working days
GSTR-1 / GSTR-3BMonthly or quarterly (QRMP)
Annual return (GSTR-9)By 31 December of next FY
Frequently Asked Questions
क्या छोटे business को GST लेना ज़रूरी है?
Threshold से कम turnover पर अनिवार्य नहीं, पर inter-state supply या e-commerce पर ज़रूरी हो सकता है।
Composition scheme क्या है?
छोटे taxpayers के लिए कम rate पर simplified GST — कुछ शर्तों के साथ।
GST में मदद चाहिए?AI वकील से पूछें या verified CA/professional खोजें।
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