The Goods and Services Tax (GST) is a unified indirect tax that has replaced many previous indirect taxes such as service tax, VAT, and central excise. Introduced in India on 1st July 2017, under the GST Act, 2017, this destination-based, multi-stage tax has simplified the indirect tax structure and made it more transparent, efficient, and compliant-friendly.

At Delhi NCR Lawyer, we specialize in helping businesses navigate this sophisticated tax framework. Our team comprises proficient lawyers and financial experts who stay up-to-date with all the latest notifications, amendments, and clarifications issued by the GST Council. We aim to make sure you stay compliant, avoid penalties, and leverage available benefits under the law.

- Registration under GST: Any person or business with an annual turnover exceeding ₹40 Lakhs (₹20 Lakhs for services or special category states) is liable to register under GST. Certain businesses, regardless of their turnover, must register — for example, e-commerce sellers, casual traders, non-resident persons, and those liable to deduct TDS under Section 51 or collect TCS under Section 52. Our team assists you in filing your application online (using form REG-01), obtaining your Goods and Services Tax Identification Number (GSTIN), and complying with all procedural requirements.

- Types of Returns — GSTR-1, GSTR-3B, GSTR-9: Once registered under GST, businesses must submit periodic returns to the department. The most frequently used returns include:

•       ~ GSTR-1: Details of outward supplies or sales, typically due by the 11th of each subsequent month.
•       ~ GSTR-3B: Summary return, which includes total sales, input credit, and tax payable or refundable, due by the 20th of each subsequent month.
•       ~ GSTR-9: The annual return, which consolidates all transactions made during the financial year. It must be filed by 31st December following the financial year.
•       ~ Other:Other specialized returns, like GSTR-4 for composition dealers or GSTR-7 for TDS deductors, may apply based on your business operations.

- Input Tax Credit (ITC): One of the key benefits under the GST framework is input tax credit, which lets businesses deduct the tax already paid on inputs (purchases and expenses) from their output tax liability. Our team guides you in maintaining proper documents — tax invoices, debit notes, delivery challans — to claim ITC and avoid future disputes.

- Appeal and Dispute Resolution: If you disagree with a department order, you have the right to appeal to the First Appellate Authority and then to the Appellate Tribunal, and subsequently to the High Court and Supreme Court, if necessary. Our team assists you in filing appeals, preparing grounds of appeal, and representing you at all stages to protect your business from unfair tax demands, penalties, and disputes.