Goods and Services Tax

Work under the CGST Act, 2017, the Tamil Nadu GST Act, 2017 and the IGST Act, 2017.

What the work covers

New GST registration, amendments and cancellation
GSTR-1 / IFF and GSTR-3B, monthly or under the quarterly (QRMP) scheme
GSTR-9 annual return and GSTR-9C reconciliation statement, where required
Input-tax-credit reconciliation: GSTR-2B and the Invoice Management System against the purchase register
E-invoicing and e-way bill process notes
Letter of Undertaking (LUT) for zero-rated supplies
Refund applications as a filing assignment

Worth knowing

Outward-supply liability auto-filled into GSTR-3B from GSTR-1 can no longer be edited in GSTR-3B. Corrections go through GSTR-1A or a later GSTR-1, so GSTR-1 needs to be right before it is filed.
The portal does not accept a return filed more than three years after its due date.

Documents usually needed

0 of 6 ready

PAN and Aadhaar of the proprietor, partners or directors, with photographs
Proof of the place of business: rent agreement or property-tax receipt, with an electricity bill and owner's consent
Cancelled cheque or bank statement
Sales and purchase registers for the period, with invoices
Credit and debit notes issued and received
E-way bills and e-invoices, where applicable

Tick documents as you collect them — the list is saved on this device only.

The exact list depends on the facts. Send documents only after the office confirms the scope, and never send passwords or OTPs.

GST return due dates