Talk to a specialist about gst registration & filing.
WhatsApp for a Free ConsultationUnderstanding GST Registration & Filing
Goods and Services Tax (GST) is India's unified indirect tax system, introduced on 1 July 2017 to replace a complex web of central and state taxes including VAT, Service Tax, and Central Excise Duty. GST is levied on the supply of goods and services across India and is administered jointly by the Central Government and State Governments.
GST operates on a destination-based principle: tax is collected at the point of consumption. It has four main rate slabs — 5%, 12%, 18%, and 28% — along with a 0% rate for essential commodities. The Input Tax Credit (ITC) mechanism allows businesses to offset GST paid on purchases against the GST collected on sales, making it a value-added tax system.
For businesses, GST compliance involves registering on the GST portal (GSTIN), filing regular returns (GSTR-1, GSTR-3B, GSTR-9), reconciling ITC with supplier data in GSTR-2B, and maintaining accurate books of accounts. Non-compliance or errors attract interest, penalties, and show-cause notices.
At Pixelex, we handle GST from registration all the way through to annual audit — keeping your business fully compliant and your ITC claims accurate.
Why This Matters
- Mandatory for most businesses: GST registration is compulsory once your annual turnover crosses ₹20 lakhs (₹10 lakhs in special category states) for services, and ₹40 lakhs for goods. E-commerce sellers must register regardless of turnover.
- Input Tax Credit: Registered businesses can claim ITC on their purchases, reducing their effective tax liability — but only if filings are accurate and timely.
- Avoid Penalties: Late filing of returns attracts a late fee of ₹50 per day (or ₹20 per day for nil returns). Interest at 18% per annum applies on delayed tax payments.
- Compliance Credibility: GST registration is increasingly required by large buyers, e-commerce platforms, and government contractors.
- Legal Invoicing: Only GST-registered businesses can issue tax invoices and charge GST — essential for B2B transactions.
Who Needs This Service?
- Businesses whose turnover crosses GST registration threshold
- E-commerce sellers (mandatory registration regardless of turnover)
- Startups and new businesses wanting to register voluntarily from day one
- Businesses already registered but struggling with return filing and reconciliation
- Companies facing GST notices, demand orders, or ITC mismatches
- Exporters requiring LUT filing and IGST refund
Why Choose Pixelex
- Beyond filing: We track ITC mismatches in real time, alert you to supplier non-compliance, and ensure your ITC claims survive scrutiny.
- GST notices handled: If you receive a notice for ITC reversal, short payment, or mismatch, we draft the reply and represent you before the GST authorities.
- Advisory included: We advise on GST implications before you sign a contract, enter a new market, or change your pricing structure — not just after the fact.
Our Process
- 01
Registration (for new registrants)
We prepare and submit your GST registration application on the GST portal, including GSTIN allotment, business principal place of address, business category, and authorised signatory documents.
- 02
GSTR-1 Filing
We upload all outward supply invoices (B2B and B2C) monthly or quarterly, ensuring accurate HSN/SAC codes, customer GSTINs, and rate classification.
- 03
GSTR-3B Filing
We reconcile your ITC available (from GSTR-2B) against your GSTR-1 data, compute net tax liability, and file GSTR-3B with accurate payment details within the due date.
- 04
ITC Reconciliation
We match your purchase invoices against GSTR-2B data monthly, flag discrepancies with suppliers, and ensure maximum legitimate ITC is claimed.
- 05
GSTR-9 Annual Return (where applicable)
We prepare and file the GST Annual Return (GSTR-9) summarising your full year's transactions, and GSTR-9C (reconciliation statement) if applicable.
Frequently Asked Questions
Is GST registration mandatory for my business?
It depends on your turnover, business type, and transaction nature. E-commerce sellers, inter-state suppliers, and reverse charge payers must register regardless of turnover. For most others, the threshold is ₹20–40 lakhs. We advise on your specific situation.
What is the penalty for late GST return filing?
Late fee is ₹50 per day per return (₹20 for nil returns), capped at ₹10,000 per return. Interest at 18% per annum is also charged on the tax amount unpaid.
What is GSTR-2B and why does it matter?
GSTR-2B is an auto-generated statement of available ITC based on your suppliers' GSTR-1 filings. You can only claim ITC that appears in GSTR-2B. If your supplier hasn't filed, you lose that credit — making supplier tracking critical.
What is a LUT in GST?
A Letter of Undertaking (LUT) allows exporters and suppliers to Special Economic Zones (SEZs) to supply goods and services without paying IGST, subject to conditions. LUTs must be filed on the GST portal annually. We handle LUT filings for export businesses.
We received a GST demand notice. What should we do?
Do not ignore it. The time to respond is typically 30 days. Contact us immediately — we review the demand, prepare a factual and legal response, and represent you before the GST officer.
How is GST filing different under QRMP scheme?
Under the Quarterly Return Monthly Payment (QRMP) scheme, businesses with turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly but must make monthly tax payments. We advise on whether QRMP suits your business and manage your filings under the appropriate scheme.