GST Registration, Returns, Audit, ITC Matching, Penalties & Litigation – Answered
Businesses across Vadodara ask us the same core questions about staying GST-compliant, from first registration through to handling a department notice. This FAQ brings together straight answers on GST registration, return filing due dates, annual audits and compliance, input tax credit matching, late filing penalties, and litigation support – the way Krishna Associates handles it for clients every day.
Have a question that isn't covered here? Get in touch with our team and we'll walk you through it.
GST Registration
Any business with aggregate turnover above the threshold limit (₹40 lakh for goods, ₹20 lakh for services in most states, lower in special category states) must register for GST. Registration is also mandatory for inter-state suppliers, e-commerce sellers, and certain other categories regardless of turnover.
GST registration typically takes 7 working days after document submission if there are no discrepancies, though it can extend if the officer raises a query or seeks physical verification.
PAN, Aadhaar, proof of business address, bank account details, and business constitution proof such as a partnership deed or incorporation certificate are the core documents required. Requirements vary slightly by business type.
GST Return Filing
GSTR-1 for monthly filers is generally due on the 11th of the following month.
GSTR-3B for monthly filers is due on the 20th of the following month.
Businesses under QRMP file GSTR-1 by the 13th of the month after the quarter, and GSTR-3B by the 22nd or 24th, depending on the state group (Group X or Group Y).
GST Audits & Annual Compliance
A GST audit is a review of a registered taxpayer's records, returns, and documents to verify correctness of turnover, taxes paid, and refund claimed. Businesses above the prescribed turnover threshold, or those selected for departmental scrutiny, need to comply with GST audit requirements.
GSTR-9 is the annual return consolidating all monthly or quarterly returns filed during the financial year. It is mandatory for regular taxpayers above the applicable turnover threshold, with GSTR-9C required for higher-turnover businesses.
The GST annual return (GSTR-9/9C) is generally due on 31st December following the end of the relevant financial year, unless extended by the government.
GST Input Tax Credit (ITC) Matching
Input Tax Credit matching ensures the ITC claimed in your GSTR-3B matches what your suppliers have reported in their GSTR-1/GSTR-2B. Mismatches can lead to ITC being disallowed, notices from the department, and cash-flow strain from having to reverse credit already claimed.
If ITC claimed exceeds what's reflected in GSTR-2B, the department can flag it for reversal with interest, or restrict future ITC claims until reconciled. Regular reconciliation between purchase records and GSTR-2B is essential to avoid this.
Ideally every month, before filing GSTR-3B — this catches supplier non-compliance early and avoids year-end scrambling during annual return/audit season.
GST Late Filing Penalties
Late filing attracts a late fee per day of delay (capped at a maximum amount depending on the return type and turnover slab), plus interest at 18% per annum on any tax paid late.
Yes — consistent late filing can affect your GST compliance rating, and if your returns are delayed, your buyers may face delays claiming ITC on your invoices, which can strain business relationships.
Working with a consultant who tracks due dates for every return type removes the guesswork. Krishna Associates tracks GSTR-1, GSTR-3B, and annual return due dates for every client to ensure timely filing and avoid penalties.
GST Litigation Services
We assist with responding to GST notices, show-cause notices, department audits, ITC mismatch disputes, and representation before GST authorities to resolve disputes efficiently.
Don't ignore it — GST notices have strict reply deadlines, and non-response can lead to demand orders or penalties. Reach out to a GST consultant immediately to review the notice and draft a proper reply within the timeline.
Yes, we assist clients with representation and documentation support for GST assessments, appeals, and departmental proceedings.
