GST Registration & Return Filing
Complete Goods and Services Tax compliance, reconciliation, and audit support for businesses.
Complete GST Solutions for Retailers, Manufacturers & Exporters
The Goods and Services Tax (GST) has transformed the business environment in India. While it replaced a complex web of excise duty, VAT, service tax, and octroi, it introduced a rigorous transaction-by-transaction filing framework. To remain compliant, companies must upload invoices, reconcile input tax credits (ITC), generate e-way bills, and file multiple returns every month. Managing these tasks internally requires extensive specialized training and software tools. Adv. Saurabh Sonar & Associates provides professional, end-to-end GST services that ensure compliance accuracy, protect your cash flows, and shield your business from legal penalties.
As an approved GST Practitioner in Sangli, Adv. Saurabh Sonar provides dedicated representation during GST audit proceedings, reply drafting for show-cause notices (SCN), and assessment hearings. We serve sole proprietors, partnership concerns, LLPs, and Private Limited companies, tailoring our compliance services to your operational scale.
Our GST Services Portfolio
Hassle-free application for new GSTIN, amendments in existing registrations, and cancellation services.
Accurate upload of outward sales invoices (GSTR-1) and monthly summary tax payment returns (GSTR-3B).
Continuous tracking of input tax credits to ensure purchase invoices match supplier uploads before return filing.
Comprehensive preparation, audit matching, and submission of annual returns and reconciliation statements.
Configuration and generation of transport bills and electronic invoices as per legal mandates.
Drafting professional replies to GST department letters, audit queries, and representing clients in appeals.
Understanding Input Tax Credit (ITC) Matching
One of the most critical aspects of GST compliance is managing Input Tax Credit (ITC). ITC allows businesses to deduct the GST they have paid on purchases from the GST they collect on sales. However, under Section 16(2)(aa) of the CGST Act, a buyer can only claim ITC if the supplier has uploaded the matching invoice in their GSTR-1, and it reflects in the buyer's GSTR-2B statement. If a supplier fails to upload the invoices, or enters incorrect values, the buyer cannot claim the credit, resulting in a direct cash flow loss.
We implement professional, automated matching systems that track GSTR-2B monthly against purchase registers. We identify non-compliant suppliers, enabling our clients to follow up and secure their credits. Furthermore, we monitor Section 16(4) statutory deadlines—ensuring that all eligible credits for a financial year are claimed before the November deadline of the succeeding year, preventing any credit expiry.
GST Audit Representation & Notice Resolution
With the GST department increasing its surveillance, show-cause notices (SCNs) regarding ITC mismatches (differences between GSTR-3B and GSTR-2B/2A) or tax rate classifications have become common. Replying to these notices requires a deep understanding of tax circulars, case laws, and reconciliation data. Adv. Saurabh Sonar & Associates reviews these notices, drafts professional responses, and represents clients in front of the local Sangli-Miraj department authorities, minimizing tax liabilities and resolving disputes amicably.
GST Documents Checklist
To register a new business for GST, please compile the following documents:
- PAN Card & Aadhaar Card
- Passport-sized photo
- Shop Act license or Gram Panchayat NOC
- Bank account check or passbook copy
- Office address proof (Electricity bill)
- Company/Firm PAN card
- Partnership Deed / COI
- PAN & Aadhaar of all Directors/Partners
- Photos of authorized signatories
- Board Resolution / authorization letter
- Office Electricity bill & NOC from owner
Need GST Registration?
Get your 15-digit GSTIN set up securely within 5 to 7 working days.
Important GST Compliance Rules and Deadlines for Businesses in Sangli-Miraj
Taxpayers registered under GST in Maharashtra are classified either under the Regular Scheme or the Composition Scheme. A regular taxpayer must maintain comprehensive accounts and file multiple returns monthly, while a composition taxpayer enjoys a simplified tax structure with quarterly payments. Understanding these schemes and deadlines is essential to avoid late fees, interest charges, and the suspension of your GSTIN.
Regular Tax Scheme vs. Composition Tax Scheme
1. Regular Scheme: Regular taxpayers are required to pay tax based on their actual sales transactions, claim Input Tax Credit on purchases, and file monthly or quarterly returns. Under the QRMP (Quarterly Return Monthly Payment) scheme, regular taxpayers with aggregate turnover up to Rs. 5 Crores can choose to file returns quarterly (GSTR-1 and GSTR-3B) while paying tax monthly using a self-assessment ledger. This provides relief to small businesses, reducing compliance frequency.
2. Composition Scheme: Small businesses with annual turnover up to Rs. 1.5 Crores (Rs. 75 Lakhs for service providers) can opt for the Composition Scheme to reduce compliance overhead. Composition dealers pay a fixed, lower rate of tax on their total turnover (e.g., 1% for traders/manufacturers, 6% for service providers) and file a single quarterly return (CMP-08) along with an annual GSTR-4. However, composition dealers cannot claim Input Tax Credit, and they are prohibited from collecting GST from their customers or conducting inter-state sales.
Key Monthly GST Deadlines & Late Fees
Staying updated on compliance deadlines is essential. Late submissions attract interest under Section 50 (currently 18% per annum on net tax liability) and standard late fees:
- GSTR-1 (Outward Sales): Due by the 11th of the succeeding month for regular monthly taxpayers. For QRMP quarterly filers, the Invoice Furnishing Facility (IFF) is open from the 1st to the 13th of the first two months, and the quarterly return is due by the 13th of the month following the quarter.
- GSTR-3B (Tax Payment): Due by the 20th of the succeeding month for monthly taxpayers. For quarterly taxpayers in Maharashtra (category 2 states), GSTR-3B must be filed by the 22nd of the month following the quarter.
- CMP-08 (Composition Payment Statement): Due by the 18th of the month following the quarter.
- Late Fees: Delay in GSTR-1 or GSTR-3B filing attracts a late fee of Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST), capped at maximum limits depending on turnover. For nil returns, the late fee is reduced to Rs. 20 per day.
E-Way Bill Regulations and E-Invoicing Thresholds
If you transport goods from your warehouse or factory, you must understand the rules regarding E-Way Bills. Under CGST Rule 138, an E-Way Bill must be generated on the portal before transporting goods where the consignment value exceeds Rs. 50,000. In Maharashtra, for intra-state movement (within the state), the threshold value for generating E-way bills is Rs. 1,00,000. Operating without an e-way bill or using expired bills can result in vehicle seizure and a penalty equal to 200% of the tax payable on the transported goods.
Additionally, the government has progressively reduced the threshold for mandatory **E-Invoicing** (electronic invoice generation through the Invoice Registration Portal - IRP). Currently, businesses with an aggregate turnover exceeding Rs. 5 Crores in any financial year from 2017-18 onwards must generate e-invoices for B2B transactions. Failure to generate an e-invoice makes the transaction legally invalid, and customers will be unable to claim Input Tax Credit on those purchases.
Specialized GST Consultancy for Local Sectors in Sangli-Miraj
Our firm provides targeted compliance support tailored to the prominent industries in the region:
- Turmeric & Agricultural Spice Traders: Agriculture produce is subject to specific GST exemptions. However, processed agricultural goods, packaging, transport services, and commission agent activities attract tax. We guide turmeric merchants on tax exemptions, GST rates, and commission accounting.
- Grape Cold Storages & Exporters: Serving cold chain operators and exporters by managing GST refunds on export activities under Bond/LUT (Letter of Undertaking), which allows zero-rated exports without paying tax upfront.
- Healthcare & Doctors in Miraj: While diagnostic and medical services are generally exempt from GST, renting out medical equipment, sale of medicines from in-house pharmacies, and commercial hospitality rentals in hospital premises are taxable. We assist doctors in navigating these exemptions.
Ensure 100% Correct GST Filings
Eliminate the risk of ITC losses and department notices. Schedule a GST compliance review with our team.