GOODS AND SERVICES TAX – REFUND AND NOTICES

Any business whose turnover exceeds Rs 40 lakhs in case the business in engaged in the supply of goods, and; Any business whose turnover exceeds Rs 20 lakhs in case the business in engaged in the supply of services, is required to obtain GST registration.

Documents required to obtain GST registration

  • Pan Card of proprietor.
  • Aadhaar card of proprietor.
  • Photo – Proprietor.
  • Aadhaar linked Mobile number & email id.
  • Proof of registered place of business – if owned = latest electricity bill
  • / if rented =electricity bill, Other Utility Bill, NOC along with Self attested pan card of the owner, and rent agreement.
  • Main business activities of the business.
  • Date of commencement of business and bank account details
  • Affidavit.

The threshold limit for GST registration is Rs. 10 lakhs for business engaged in supply of services in special category states which include:

  • Jammu and Kashmir.
  • Himachal Pradesh.
  • Uttarakhand.
  • Assam.
  • Arunachal Pradesh.
  • Sikkim.
  • Nagaland.
  • Manipur.
  • Mizoram.
  • Meghalaya.
  • Tripura.

The threshold limit for GST registration is Rs. 10 lakhs for business engaged in supply of goods in special category states which include:

  • Mizoram.
  • Manipur.
  • Nagaland.
  • Tripura.

The threshold limit for GST registration is Rs. 20 lakhs for business engaged in supply of goods in special category states which include:

  • Puducherry.
  • Meghalaya.
  • Arunachal Pradesh.
  • Sikkim.
  • Telangana.
  • Uttarakhand.

We offer following services
related to GST

  • GST registration for individuals.
  • GST registration for partnership firms.
  • GST registration for companies.
  • GST refund.
  • GST reconciliation.
  • GST advisory services.
  • GST return filings.
  • Government department visits related to notices and inquiry.
  • Dealing with appeals and scrutiny from governments.
  • GST compliance review.

GST Refund can be claimed under the following situations

  • GST paid on zero-rated supply of goods or services.
  • Export of goods or services.
  • GST paid on deemed export of goods or services.
  • GST on supplies to SEZs units and SEZ developers.
  • Overpayment of GST.
  • GST paid on advance basis for goods and services not received.
  • Pre-deposit refund.
  • GST (Input Tax Credit) accumulated under inverted duty structure.
  • Mistreatment of GST as either inter-state supply or intra-state supply.

Documents required for
GST refund

  • Sales invoices for the period.
  • Purchase invoices for the period.
  • Bank statement.
  • Copies of FIRC.
  • Letter of undertaking.
  • Any other documents required.

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