GST Registration and Return Filing Consultant in Delhi

What GST services cover

Goods and Services Tax is a self-assessed tax: the department does not compute your liability for you, it verifies what you filed against what your suppliers and customers filed. That single fact shapes everything a good GST consultant does. Our GST practice covers the full cycle — obtaining registration, filing the periodic returns, reconciling input tax credit against GSTR-2B, generating and managing e-way bills, filing the annual return and reconciliation statement, and representing you when a notice, scrutiny or departmental audit arrives.

Specifically, the engagement can include GST registration (regular, composition or casual), amendment of registration particulars, monthly GSTR-1 and GSTR-3B filing, quarterly filing under the QRMP scheme with monthly IFF and PMT-06 challans, input tax credit reconciliation, e-invoice and e-way bill compliance, refund applications for exporters and inverted duty structures, annual return in GSTR-9 with GSTR-9C reconciliation where applicable, and replies to notices in ASMT-10, DRC-01A and DRC-01.

Who needs a GST consultant in Delhi

GST registration depends on aggregate turnover, the nature and location of supplies, the state concerned and the compulsory-registration rules. Thresholds and exceptions can change, so the facts should be checked against the current law and CBIC guidance before an application or a decision not to register.

• Traders and wholesalers across North-West Delhi — Rohini, Pitampura, Ashok Vihar, Shalimar Bagh — moving goods and needing e-way bills routinely.
• Service providers, consultants and agencies whose corporate clients insist on a GSTIN before releasing payment.
• E-commerce sellers whose marketplace activity falls within the current compulsory-registration rules or who need registration for their operating model.
• Businesses making inter-state supplies that need their turnover, supply type and available exceptions reviewed before deciding whether registration is compulsory.
• Existing registrants with problems — mismatched credit, a suspended GSTIN, returns pending for several periods, or a scrutiny notice already issued.

The last group is the most common reason clients change advisers. Late GST returns attract late fees per return per Act plus interest on the tax paid late, and continued non-filing can lead to suspension and eventual cancellation of registration. Restoring a lapsed GSTIN is considerably more work than keeping it current.

Our GST process

1. Position review. We look at turnover, place of supply, nature of goods or services, and existing registrations to confirm whether registration is mandatory, beneficial, or better deferred — and whether the composition scheme fits.
2. Document collection and application. We compile the checklist below, file the REG-01 application on the GST portal, and complete Aadhaar authentication where applicable.
3. Query handling. If the officer raises a query in REG-03, we draft and file the REG-04 reply within the statutory window so the application is not rejected for a lapse in response time.
4. Registration and setup. Once the GSTIN and certificate issue, we set up invoice formats, HSN/SAC codes, tax rates and the return calendar (monthly or QRMP) that suits your filing volume.
5. Ongoing return filing. Sales and purchase data is collected each period, GSTR-1 is filed, input credit is reconciled against GSTR-2B, and GSTR-3B is filed after the liability is settled.
6. Annual compliance and defence. GSTR-9 and, where turnover requires it, GSTR-9C are prepared. If a notice arrives, we draft the reply and represent you before the officer.

Documents required for GST registration

PAN card, Aadhaar card, business address proof, bank account details, and a passport-size photograph are typically required. In practice, the full list depends on constitution:

• PAN of the business and of the proprietor, partners or directors
• Aadhaar card of the authorised signatory (used for e-KYC authentication)
• Passport-size photograph of the proprietor, partners or directors
• Proof of principal place of business — ownership document, or rent/lease agreement with the landlord's NOC and a recent electricity bill
• Bank account proof — cancelled cheque, bank statement or the first page of the passbook
• Certificate of incorporation and MOA/AOA for companies; the partnership deed for firms; the LLP agreement and incorporation certificate for LLPs
• Board resolution or authorisation letter appointing the authorised signatory
• Digital Signature Certificate (DSC) for companies and LLPs

What we check before a GST filing

Three things distinguish a properly run GST engagement. First, credit is reconciled before the return is filed, not after — we match purchase records against GSTR-2B and chase non-filing suppliers rather than claiming credit that will be reversed with interest later. Second, the calendar is managed for you: GSTR-1, GSTR-3B, IFF and PMT-06 due dates are diarised, and you are reminded ahead of time. Third, notices are answered by the same Chartered Accountant who filed the returns, so the reply is grounded in the actual working papers.

The registration scope and any recurring return-filing work are quoted separately. Before filing, sales are compared with the books, purchase records are checked against GSTR-2B, and unexplained differences are raised with the client.

GST rarely sits alone. Turnover reported in GST returns should agree with the turnover in your books and your income tax return, which is why clients usually pair this service with income tax return filing in Delhi and accounting and bookkeeping support. If you are still deciding on a business structure, our company registration in Delhi NCR page explains how constitution affects your GST obligations. For a practical walkthrough of the filing cycle, read our guide to GST return filing for Delhi businesses.

Frequently asked questions about GST