GST Registration & Return Filing in Mohali
From GST registration and monthly return filing to refund claims, audits, and SCN replies — CA Ankush Garg is your complete GST consultant in Mohali.
Goods and Services Tax (GST) is India’s most significant indirect tax reform — and one of the most demanding in terms of ongoing compliance. Businesses must maintain GST-compliant records, file returns every month or quarter, reconcile purchase invoices with GSTR-2B, claim input tax credit accurately, and respond to notices and audits from the GST department.
CA Ankush Garg provides comprehensive GST services in Mohali — covering registration, return filing, ITC optimization, refund claims, annual returns, and GST notice handling. With 11 years of GST and indirect tax experience, we handle GST compliance for manufacturers, traders, service providers, exporters, and e-commerce sellers across Punjab and the Tricity region.
GST Registration
Who must register for GST?
- 1. Aggregate turnover above Rs. 20 lakh – Mandatory registration (Rs. 10 lakh for special category states)
- 2. Inter-state supply of goods – Mandatory regardless of turnover
- 3. E-commerce sellers – Mandatory regardless of turnover — even below Rs. 20 lakh
- 4. Casual taxable persons - Mandatory before making taxable supplies in India
- 5. Non-resident taxable persons - Mandatory before making taxable supplies in India
- 6. Persons liable to pay tax under reverse charge - Mandatory regardless of turnover
Types of GST registration we handle
- Regular GST registration - for standard taxpayers with turnover above threshold
- Composition scheme registration - for small businesses with turnover up to Rs. 1.5 crore (5% / 1% / 6% rates)
- Voluntary GST registration - for businesses below threshold wanting ITC benefits
- E-commerce seller registration - mandatory for all sellers on Amazon, Flipkart, Meesho, etc.
- Casual taxable person registration - for occasional taxable supplies in a state
- Non-resident taxable person - for foreign entities making taxable supplies in India
- GST registration for exporters - LUT filing for zero-rated exports without IGST payment
GST registration process
- Document collection - PAN, Aadhaar, business address proof, bank details, photographs
- Application filing - Form GST REG-01 on GSTN portal
- ARN generation - Application Reference Number within minutes
- Department review - physical verification for certain categories
- GSTIN issuance - typically within 3–7 working days
GST Return Filing
Every GST-registered business must file returns regularly — the specific returns and frequency depend on your registration type, turnover, and nature of business. Late filing attracts a fee of Rs. 50/day (Rs. 20/day for nil returns).
- 1. GSTR-1 – Outward supply (sales) return — monthly (turnover above Rs. 5 crore) or quarterly (QRMP scheme)
- 2. GSTR-3B – Monthly summary return with tax payment — every registered taxpayer
- 3. GSTR-2B – Auto-generated input tax credit statement — reconciled with purchase register every month
- 4. GSTR-9 - Annual GST return — all regular taxpayers with turnover above Rs. 2 crore
- 5. GSTR-9C - Reconciliation statement (GST audit certificate) — turnover above Rs. 5 crore
- 6. GSTR-4 - Composition scheme annual return — composition taxpayers
- 7. GSTR-7 - TDS deducted under GST — for deductors of GST TDS
- 8. GSTR-8 - TCS collected by e-commerce operators
Input Tax Credit (ITC) Optimization
ITC is one of the most powerful features of GST — but also one of the most complex and risky. Wrongly claiming ITC can result in demand, interest, and penalties. Missing eligible ITC means paying more tax than you should.
GSTR-2B reconciliation Matching your purchase register with GSTR-2B every month to ensure only eligible ITC is claimed and all available credit is captured.
ITC eligibility analysis Certain purchases are blocked from ITC (motor vehicles, food, personal expenses). We ensure you claim only eligible ITC — protecting you from demand notices.
Reversal management ITC must be reversed on exempt supplies, personal use, and goods written off. We track and manage all required reversals correctly.
ITC carry-forward Excess ITC can be carried forward to offset future output tax liability. We manage ITC balances to maximize cash flow benefits.
GST Refund Claims
GST refunds arise in several situations — and claiming them requires precise documentation and correct filing. We handle:
- Export refund (IGST paid on exports) - Rule 96 refund through shipping bill integration
- Export refund (accumulated ITC) - Rule 89 refund for exporters who supply under LUT
- Inverted duty structure refund - where GST rate on inputs is higher than on output supplies
- Excess cash balance refund - refund of amount paid in error in the electronic cash ledger
- Refund on supplies to SEZ - zero-rated supplies to SEZ units and developers
Refund applications require precise documentation — shipping bills, invoices, bank realization certificates, and CA-certified statements. We prepare and file all refund applications and follow up with the department until the refund is credited.
GST Notice Handling
Types of GST notices we handle
- Show Cause Notice (SCN) - under Section 73/74 for tax demands, ITC reversals, and penalties
- Section 65 departmental audit - comprehensive audit by GST officers at your premises
- Section 66 special audit - ordered by Commissioner when complex issues are identified
- ASMT-10 - scrutiny of return — discrepancy noticed by department
- GST demand and recovery notices - post-assessment demand with interest and penalty
- Cancellation of registration notice - when department suspects non-compliance
Our approach to GST notices
Every SCN reply is drafted on merit — addressing each allegation with legal provisions, supporting documents, and relevant case law. We have successfully defended clients in GST audits and assessments across Punjab, Haryana, and Chandigarh, including cases involving ITC mismatch, GSTR-2A vs GSTR-3B differences, and export refund disallowances.
GST Annual Return — GSTR-9 and GSTR-9C
The annual GST return (GSTR-9) is a comprehensive summary of all inward and outward supplies made during the financial year — reconciling your monthly returns with the annual figures. For businesses with turnover above Rs. 5 crore, a reconciliation statement (GSTR-9C) certified by a CA is also mandatory.
- Reconciliation of GSTR-1 + GSTR-3B with books of accounts
- Annual ITC reconciliation - matching total ITC claimed with purchase register
- Turnover reconciliation - GST turnover vs income tax turnover vs books
- Identification of short-paid tax - payment and disclosure in GSTR-9
- GSTR-9C preparation and certification - CA-certified reconciliation statement
Frequently Asked Questions
What is the penalty for not registering for GST when required?
Non-registration when liable attracts a penalty of 10% of tax due (minimum Rs. 10,000) or 100% of tax due in case of deliberate fraud. The department can also issue a show cause notice and initiate assessment proceedings.
Can I claim ITC on purchases made before GST registration?
Yes — ITC on inputs held in stock on the date of registration can be claimed within 30 days of obtaining GST registration, subject to certain conditions. We assist with the ITC opening balance claim process.
What is the QRMP scheme and who should opt for it?
The Quarterly Return Monthly Payment (QRMP) scheme allows businesses with turnover up to Rs. 5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly — reducing compliance burden. Monthly tax payments are still required via challan. We advise whether QRMP is suitable for your business.
What happens if I claim more ITC than I'm entitled to?
Wrongly claimed ITC is treated as tax payable — subject to interest at 18% per annum and penalty up to 100% of the amount wrongly claimed (for fraudulent cases). We ensure all ITC claimed is eligible and properly documented.
How do I file a LUT (Letter of Undertaking) for exports?
Exporters must file Form GST RUT-1 on the GST portal each financial year to supply goods/services for export without paying IGST. We file your LUT and maintain the documentation required for export compliance.
What is the time limit for claiming GST refund on exports?
The refund application must be filed within 2 years from the relevant date — which is typically the date of export. We track your refund eligibility and file applications well within the deadline.