Complete GST Services & Compliance Solutionsfor Businesses Across India

Goods and Services Tax (GST) is a unified, destination-based indirect tax levied on the supply of goods and services across India. Introduced on 1 July 2017, GST replaced a complex web of central and state levies — Central Excise Duty, Service Tax, VAT, CST, Entry Tax, Octroi, and several others — with a single, streamlined tax framework structured around four rates: 5%, 12%, 18%, and 28%.

For businesses, GST compliance is not optional — it is a legal obligation enforced by the Central Board of Indirect Taxes & Customs (CBIC). Non-compliance leads to interest on late payment at 18% per annum, late fees of ₹50 per day (₹20 for nil returns), blocking of Input Tax Credit (ITC), and in serious cases, suspension or cancellation of GSTIN and even prosecution under Sections 122 and 132 of the CGST Act.

Beyond avoiding penalties, accurate GST compliance directly impacts your Input Tax Credit — the mechanism by which you reclaim GST paid on purchases from the tax you collect on sales. Every mismatch between your GSTR-1 and your buyer's GSTR-2B, or between your purchases and GSTR-3B, reduces your ITC claim and increases your net tax outgo. Precise, timely compliance is therefore both a legal requirement and a direct financial benefit.

GST registration is mandatory for any business whose aggregate annual turnover exceeds ₹40 lakh (₹20 lakh for service providers; ₹10 lakh in specified special category states including Jammu & Kashmir, Himachal Pradesh, Uttarakhand, and northeastern states). Registration is also compulsory — regardless of turnover — for e-commerce operators, inter-state suppliers of goods, casual taxable persons, non-resident taxable persons, importers, and anyone required to pay tax under the reverse charge mechanism.

The GST registration process is entirely online through the GST Common Portal (gst.gov.in). The application (Form REG-01) requires details including PAN, Aadhaar, business constitution, principal place of business address proof, bank account details, and authorised signatory details. Upon successful Aadhaar authentication, GSTIN can be allotted within 3 working days. In cases where documents need verification, a GST officer may issue a notice (FORM REG-03) within 3 working days, and registration is completed within 7 working days after the applicant's response.

Once registered, a business receives a 15-digit GSTIN — the first two digits represent the state code, the next ten represent the PAN, and the remaining three are entity and checksum codes. Taxvio manages the entire registration process — from document collection and GSTD preparation to Aadhaar OTP assistance, officer query response, and GSTIN delivery — at a professional fee starting at just ₹1,499.

Every GST-registered business is required to file periodic returns. The GSTR-1 return captures all outward supplies (sales) made during a tax period. For monthly filers, GSTR-1 is due on the 11th of the following month; quarterly filers (under the QRMP scheme) file on the 13th of the month following the quarter. GSTR-3B is a monthly or quarterly self-declaration return where you summarise net GST liability, claim ITC, and make the actual tax payment. For most businesses, GSTR-3B is due on the 20th of the following month.

The QRMP (Quarterly Return Monthly Payment) scheme, available to taxpayers with aggregate turnover up to ₹5 crore, allows quarterly filing of GSTR-1 and GSTR-3B while making monthly tax payments through a simplified challan. This reduces the compliance burden significantly while ensuring monthly cash flow to the government. Selecting and managing the QRMP scheme correctly requires understanding B2B vs B2C invoice reporting and Invoice Filing Facility (IFF) usage for GSTR-1 in months 1 and 2 of each quarter.

The GSTR-9 Annual Return is a comprehensive reconciliation of all monthly/quarterly returns filed during a financial year. It reconciles outward supplies (as per GSTR-1) with tax payments (as per GSTR-3B), and ITC claimed against GSTR-2A/2B. Taxpayers with turnover above ₹5 crore must also file GSTR-9C — a reconciliation statement certified by a Chartered Accountant. Errors in GSTR-9 can trigger departmental scrutiny, so professional assistance is strongly recommended.

Taxvio's GST return filing service covers GSTR-1, GSTR-3B, QRMP management, IFF filing, GSTR-9 and GSTR-9C preparation — with proactive reminders, reconciliation reports, and late fee prevention monitoring, starting at ₹499/month.

Exporters and businesses with an inverted tax structure (where the GST rate on inputs is higher than the rate on output supplies) are entitled to claim refunds of unutilised ITC from the government. GST refund applications are filed through Form RFD-01 on the GST portal and must typically be filed within 2 years from the relevant date. The GST officer is required to process refund applications within 60 days; if not processed within 60 days, interest at 6% becomes payable.

Exporters have two routes for zero-rated supplies: the IGST route (pay IGST on exports and claim refund from ICEGATE) or the LUT route (export without payment of IGST under a Letter of Undertaking). The LUT route is generally preferred as it preserves working capital. Under Rule 96A of the CGST Rules, eligible exporters — registered taxpayers other than those with prosecution cases — can file LUT annually on the GST portal. The LUT must be filed for each financial year before making the export supply.

Taxvio handles GST refund applications for export refunds, inverted duty structure refunds, excess cash ledger refunds, and refunds on account of finalisation of provisional assessment — along with annual LUT filing to enable seamless zero-rated exports.

The GST department issues several types of notices and initiates scrutiny of returns through the automated compliance management system. Common notices include ASMT-10 (scrutiny notice pointing out discrepancies in returns), DRC-01A/01 (pre-notice intimation and demand for tax), notices under Section 61 (return scrutiny), and Section 73/74 (demand for tax not paid or short paid). Ignoring GST notices leads to ex-parte orders and demand crystallisation with interest and penalty.

Departmental GST audits under Section 65 (officer audit) and Section 66 (special audit by CA/Cost Accountant) require businesses to provide complete books of accounts, invoices, contracts, and reconciliation statements. Taxvio's CA team assists in audit preparation, drafts responses to audit queries, prepares reconciliation of ITC as per books vs GSTR-2A/2B, and represents clients in personal hearings before the GST officer.

E-invoicing under the GST framework is now mandatory for all businesses with aggregate annual turnover exceeding ₹5 crore (as of August 2023). Under the e-invoicing mandate, specified taxpayers must upload B2B invoices to the Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN) and QR code before issuing the invoice. Taxvio helps businesses set up e-invoicing — including API integration with accounting software like Tally, Zoho, Busy, and others — and manages ongoing IRN generation compliance.

Taxvio is a CA-assisted online tax and compliance consultancy headquartered in Khatauli, Muzaffarnagar, Uttar Pradesh, serving 4,800+ businesses and individuals across all states in India. Unlike software-only platforms, Taxvio combines professional CA expertise with a seamless, 100% online process — giving you both accuracy and convenience.

Our GST practice covers the complete compliance lifecycle: registration → monthly/quarterly returns → annual GSTR-9 → ITC reconciliation → refund claims → notice replies → audit support → e-invoicing. All services are delivered online — you share documents via WhatsApp or email, our team prepares and files, and you receive confirmation with acknowledgement.

We serve a wide range of clients: proprietors and traders registering for GST for the first time, exporters filing LUT and claiming IGST refunds, e-commerce sellers on Amazon/Flipkart managing multiple-state GST compliance, manufacturing firms managing ITC on capital goods, service providers under the QRMP scheme, and enterprises receiving GST audit notices. Regardless of size or complexity, Taxvio delivers accurate, timely, and affordable GST compliance support.

Our pricing is transparent — ₹1,499 for registration, ₹499/month for return filing, ₹2,999 for GSTR-9, ₹999 for LUT, ₹1,999 for notice replies — with no hidden charges and no surprises. For businesses requiring comprehensive annual support, we offer bundled GST compliance packages covering registration, monthly returns, annual return, and notice handling under a single annual retainer.