GST done right. Not just done.
GST registration, returns, e-invoicing, refunds and audit representation — for traders, service providers, manufacturers and e-commerce sellers. Senior-led, defended end-to-end by the same team that filed it.
- Registration & Amendments
- Monthly & Quarterly Returns
- Annual Return (GSTR-9, 9C)
- E-Invoicing & E-Way Bill
- Refunds, LUT & Exports
- ITC Reconciliation
- Notices & Department Audits
GST is not simple.
But it should be predictable.
GST is the operational tax that touches every invoice you raise, every purchase you book, every export you ship. Done well, it is invisible. Done badly, it surfaces as blocked credits, refund delays and notices that arrive in the middle of audit season.
We build GST compliance frameworks that scale — from a single-state trader to a multi-state e-commerce operator with reverse-charge mechanics, e-invoicing thresholds and SEZ logic layered in. Each filing reviewed by a senior practitioner. Each notice defended by the same team.
Every situation a GST registrant encounters.
From a single registration to a multi-period audit defence — our GST practice covers registration, returns, refunds, e-invoicing, ITC, and the departmental audits that follow.
GST Registration & Amendments
Fresh GST registration for businesses crossing the threshold, voluntary registration for those below it but wanting input credit, casual taxable person registration for short-duration operations, and Input Service Distributor registration for multi-state groups. We pick the right scheme — regular or composition — and complete the registration end-to-end including DSC, principal place of business proof and bank details.
For existing registrations: we handle amendments (address change, business name change, additional places of business, change in business constitution), conversion between regular and composition, and migration of legacy registrations.
- Regular & Composition Scheme registration
- Multi-state & ISD registration
- Casual taxable person registration
- Amendments, conversions, additional POB
GSTR-1, 3B & IFF Returns
Monthly returns (GSTR-1 for outward supplies, GSTR-3B for tax payment summary) and quarterly returns under the QRMP scheme with Invoice Furnishing Facility (IFF) for B2B invoices. Each return is reconciled against your books, your purchase register and the recipient acknowledgements in GSTR-2A / 2B before filing.
We track every deadline, raise advance reminders for tax payment, and file with full reconciliation — so the return you sign matches the books you keep and the credits you claim.
- GSTR-1, GSTR-3B monthly filing
- QRMP quarterly returns & IFF
- GSTR-2A / 2B reconciliation
- Late-fee & interest minimisation
GSTR-9 Annual Return & GSTR-9C Reconciliation
Annual return (GSTR-9) consolidating all monthly returns, plus the reconciliation statement (GSTR-9C) for registrants with turnover above the prescribed threshold. We reconcile your annual financial statements against your GST returns, identify and correct mismatches, and prepare the required schedules with supporting workings.
For taxpayers required to undergo audit (Section 35(5)), we coordinate with the auditor, prepare the audit working files, and respond to audit observations through DRC-03 voluntary payment where warranted.
- GSTR-9 annual return preparation
- GSTR-9C reconciliation statement
- Audit working file preparation
- DRC-03 voluntary corrections
E-Invoicing & E-Way Bill Setup
E-invoicing setup for businesses above the prescribed turnover threshold — Invoice Reference Number (IRN) generation through the Invoice Registration Portal (IRP), QR code embedding, and seamless integration with your accounting or ERP system. We work with Zoho, Tally, QuickBooks, SAP and custom systems.
E-way bill generation, bulk upload, and consolidation for transporters, multi-vehicle journeys and intra-state movements above prescribed thresholds. Includes API setup and exception handling for cancelled or rejected bills.
- E-invoicing IRP setup & IRN
- ERP / Tally / Zoho integration
- E-Way Bill generation & portal
- Bulk upload & API integration
Refunds, LUT & Export Procedures
Letter of Undertaking (LUT) renewals for exporters, export refund applications (with or without payment of tax), inverted duty structure refunds, refund of accumulated ITC, and unutilised cess credits. We prepare the refund workings, file the application, follow up with the proper officer and respond to deficiency memos.
For SEZ supplies, deemed exports and supplies to merchant exporters — we apply the correct scheme, document the required undertakings and handle the end-to-end refund cycle including bank realisation reconciliation.
- LUT bond renewal
- Export refund applications
- Inverted duty refunds
- SEZ & deemed export refunds
Input Tax Credit & Reconciliation
Input Tax Credit is where most GST money is lost — through mismatches between your books and supplier filings, through blocked credit under Section 17(5), through reversal triggers, and through credits taken on services that never appear in 2A / 2B. We reconcile monthly, identify mismatches, chase suppliers, and document every claim that can survive an audit.
For provisional credit balances and credit reversal under Rule 42 / 43 (common-input rules), we prepare the formal computations and document them for review.
- GSTR-2A vs Purchase reconciliation
- Section 17(5) blocked credit review
- Rule 42 / 43 ITC reversal
- Supplier follow-up & chasing
Cancellations, Amendments & Departmental Audits
GST cancellation (voluntary cessation, business closure, conversion of constitution), suo-motu cancellation defence, revocation applications, and final return (GSTR-10) filing. We close registrations cleanly so there are no surprise notices six months later.
For departmental audits, scrutiny notices (ASMT-10) and show-cause notices (DRC-01) — we prepare written responses with documentary support, attend personal hearings, and prepare voluntary corrections via DRC-03 where commercially sensible.
- Voluntary & suo-motu cancellation
- Revocation applications & GSTR-10
- ASMT-10, DRC-01 responses
- Audit representation & hearings
Any other gst
service you need.
The sub-practices above cover most GST work. But indirect tax is wide — and we handle several specialist engagements that aren't prominently listed.
A short, non-exhaustive list of other services we routinely deliver:
- Composition Scheme advisory & conversion
- Reverse Charge Mechanism (RCM) compliance
- E-commerce TCS (Section 52) for marketplaces
- TDS under GST (Section 51)
- Job-work returns (ITC-04)
- Advance ruling applications
- Cross-border GST & OIDAR
- Section 9(5) e-commerce operator liability
- Anti-profiteering replies
- Goods sent for exhibition / repair / job-work
- DGGI & intelligence enquiry responses
- GST due-diligence for M&A
Don't see your specific need? Send us a brief description in writing — we will honestly tell you within 24 hours whether we are the right team for it.
A five-step engagement, designed for clarity.
Every gst engagement at Zfiling runs through the same disciplined workflow.
Consult
30-minute scoping call. Understand turnover, supply mix, and state footprint.
Collect
Documents shared via secure client portal. Tailored checklist provided.
Compute
Returns prepared, reconciled with 2A/2B and books, partner-reviewed.
File
Returns filed, IRN generated, e-way bills issued, acknowledgements shared.
Defend
ITC chased, refunds tracked, notices responded to end-to-end.
Four ways to work with us on gst.
Fixed-fee for one-off engagements. Scaled by complexity or turnover. Monthly retainer for ongoing engagements. Every quote is shared up-front.
Multi-state and ISD add-ons priced per state.
Quote shared after a 30-minute scoping call covering volume.
Includes ledger reconciliation and audit working file.
Bundled including priority response to notices.
When do I need to register for GST?
GST registration is mandatory when your aggregate turnover crosses the prescribed threshold (currently ₹40 lakh for goods in most states, ₹20 lakh for services, with lower thresholds in special category states). Some businesses must register irrespective of turnover — inter-state suppliers of goods, e-commerce sellers on marketplaces, casual taxable persons, non-resident taxable persons, and those required to pay tax under reverse charge. We assess your situation in a 30-minute consultation.What is the difference between regular and composition scheme?
Regular registration involves charging GST on outward supplies, claiming Input Tax Credit on purchases, and filing monthly returns. Composition scheme is a simplified low-rate scheme (1% for traders, 5% for restaurants, 6% for service providers) with quarterly returns but no ITC claim. Composition is available below prescribed turnover thresholds. Choosing right is a margin and customer-mix decision — we assess both.How do I file GSTR-1 and GSTR-3B?
GSTR-1 reports your outward supplies (sales invoices) and is generally filed by the 11th of the following month. GSTR-3B is a summary return for tax payment, filed by the 20th. We prepare both — reconciled against your books and your purchase register — file them through the GST portal, and provide acknowledgements. For QRMP registrants, the schedule is quarterly with monthly IFF and tax payment.What is e-invoicing and who needs it?
E-invoicing requires generating an Invoice Reference Number (IRN) through the Invoice Registration Portal (IRP) before issuing a B2B invoice, with a QR code embedded on the invoice. It currently applies to businesses with aggregate annual turnover above the prescribed threshold (frequently revised — currently ₹5 crore in most cases). We integrate it with Tally, Zoho, QuickBooks or your custom ERP — including bulk upload and exception handling.How can I claim a GST refund?
GST refunds are filed through Form RFD-01 within two years of the relevant date. Common refund cases include export of goods/services without payment of tax (LUT route), export with tax payment, accumulated ITC due to inverted duty structure, refund of excess balance in cash ledger, and refund of advance tax paid by casual taxable persons. We prepare the workings, file the application, respond to deficiency memos and follow up with the proper officer.Can I claim Input Tax Credit on services?
Yes, GST paid on services that are used in furtherance of business is generally eligible for ITC — subject to the supplier having filed their GSTR-1 (so the credit reflects in your GSTR-2B), and the credit not being blocked under Section 17(5) (motor vehicles, food and beverages, club memberships, employee benefits etc.). Personal-use services and exempt-supply services do not qualify.What happens if my supplier does not file their GSTR-1?
If your supplier does not file GSTR-1, the input credit will not appear in your GSTR-2B and you cannot claim it under the current "matching" regime. Practical defence: maintain a vendor compliance scorecard, chase non-filing suppliers monthly, withhold the GST portion of payments until they file, and switch to compliant suppliers where possible. We help build this discipline into your AP cycle.How do I cancel my GST registration?
You can voluntarily cancel your registration through Form REG-16 if you have ceased business, transferred ownership, fallen below the threshold, or changed business constitution. The proper officer must approve. After cancellation, the final return (GSTR-10) must be filed within three months. We handle voluntary cancellation, defence against suo-motu cancellation, and revocation of cancelled registrations.What is the late fee for GST returns?
Late fee for GSTR-1 and GSTR-3B is generally ₹50 per day (₹25 CGST + ₹25 SGST) for taxpayers with tax liability and ₹20 per day for nil returns — capped per return. Additionally, interest at 18% per annum applies on late tax payment. Late fees and interest are frequently reduced in amnesty schemes — we track those for clients on retainer.Do I need to charge GST on export of services?
No — export of services qualifies as a "zero-rated supply" under Section 16 of the IGST Act. You can either pay IGST on export and claim refund, or supply without payment of tax under Letter of Undertaking (LUT). The LUT route is operationally simpler. Export of services requires payment receipt in convertible foreign exchange (or INR where permitted by RBI). We handle LUT, refund applications and bank realisation reconciliation.What is Reverse Charge Mechanism (RCM)?
Under Reverse Charge, the recipient of certain goods/services pays GST directly to the government instead of the supplier collecting it. Common RCM situations: goods transport agency services, legal services from advocates, sponsorship services, services from non-resident OIDAR providers, and supplies from unregistered persons to registered persons (in specific cases). We compute, pay, and claim ITC on RCM where eligible.How does Zfiling charge for GST services?
For one-off engagements (registration, notice response, refund application) — a fixed-fee quoted up-front. For ongoing GST compliance — a monthly retainer scaled to your volume (number of invoices, states, and complexity). For annual return and audit — scaled by turnover. A senior advisor scopes and quotes every engagement personally.
Ready to make GST predictable?
The first 30-minute consultation is on us. A senior advisor responds within one business day.
+91 8338 981 953 · infoZfiling@gmail.com
U, Lower Ground Premise – 28, Road Fifty, DLF Phase III, Gurgaon – 122 010