GOODS AND SERVICES TAX

GST Compliance Services in India: Registration, Returns & Advisory

End-to-end GST compliance services for Indian businesses and foreign companies operating in India. We cover registration, classification, invoicing, input tax credit, monthly returns, e-invoicing and e-way bills, refunds, annual returns, and support with audits and notices.

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6GST service areas, from registration to litigation

80+professionals: CAs, tax and accounting specialists

30+countries our clients come from

426client engagements completed in the last 5 years

Why GST Compliance Needs Expert Attention

GST touches almost every transaction a business makes in India. Classification, place of supply, invoicing and input tax credit each affect your cash flow, your pricing and your risk of notices.

The law keeps changing. GST rates were rationalised from 22 September 2025 into two main slabs of 5% and 18%, with a higher rate for specified goods. Input Service Distributor (ISD) registration became mandatory for distributing common input services from 1 April 2025. E-invoicing thresholds, return formats and ITC matching rules continue to evolve. Foreign companies entering India face an added layer: non-resident registration, OIDAR rules and zero-rated exports.

Our GST team keeps you compliant month after month, and helps you claim every eligible credit and refund.

Our GST Services

GST Advisory & Transaction Review

Applicability of GST on current and proposed transactions
Classification under the correct HSN/SAC code
Place of supply, and CGST + SGST versus IGST
Time of supply and the correct tax period
Reverse charge applicability
Impact of GST rate changes on pricing and contracts
On-call advice on day-to-day GST queries

Invoicing, ITC & Monthly Compliance

Review of accounting data for GST compliance
Preparation and review of tax invoices, bills of supply, and credit and debit notes
Identification of eligible input tax credit on inputs, input services and capital goods
ITC reversals and GSTR-2B matching
Monthly tax payment intimation and reconciliations
Cross-charges and ISD for multi-state registrations

GST Return Filing

GSTR-1 and GSTR-3B, monthly or quarterly
Annual return GSTR-9 and reconciliation statement GSTR-9C
ISD, TDS/TCS and other periodic returns
Data collection, review and filing
Regular updates on GST amendments, notifications and circulars

GST Registration & Amendments

Assessment of whether and where you need to register
New GST registration, including for non-resident taxable persons and ISDs
Additional place of business and multi-state registrations
Amendments to registration details
Cancellation and revocation

Refunds, E-Invoicing & E-Way Bills

Refund of unutilised ITC on exports and inverted duty structures
Document collection, online application and follow-up to final order
Letter of Undertaking (LUT) for zero-rated exports
E-invoicing set-up and compliance
Preparation and filing of e-way bills for goods movement

Audits, Notices & Disputes

GST health checks and internal reviews
Support during departmental audits and enquiries
Replies to scrutiny notices, show cause notices and demands
Pending anti-profiteering enquiries and investigations
Appeals through our tax litigation team

Key GST Returns and Due Dates

Return	What it covers	Typical due date
GSTR-1	Outward supplies	11th of the next month (13th after the quarter for QRMP filers)
GSTR-3B	Summary return and tax payment	20th of the next month (22nd/24th after the quarter for QRMP filers)
GSTR-5A	OIDAR services by overseas suppliers	20th of the next month
GSTR-6	Input Service Distributor	13th of the next month
GSTR-9 / 9C	Annual return and reconciliation statement	31 December after the financial year

Due dates are indicative and can be extended by notification. GSTR-9 is mandatory above the prescribed turnover, and GSTR-9C applies to larger taxpayers.

Who Needs to Register for GST?

Turnover above the threshold. Generally ₹40 lakh for suppliers of goods and ₹20 lakh for services, with lower limits in special category states.
Inter-state suppliers. Most inter-state suppliers of goods must register irrespective of turnover.
E-commerce. Sellers through e-commerce operators, and the operators themselves, in most cases.

Non-resident taxable persons. Foreign businesses making occasional taxable supplies in India.
Overseas OIDAR suppliers. Those serving unregistered Indian customers. See our OIDAR services.
Others. Persons liable under reverse charge, ISDs, and those required to deduct or collect tax at source.

GST for Foreign Companies and Their Indian Subsidiaries

Setting up in India. Registration and GST-ready invoicing from day one, alongside company registration.
Exports of services. Zero-rating under LUT, conditions for export of services, and refunds of accumulated ITC.
Intra-group charges. GST on cross-border management fees, secondments, royalties and cost recharges, coordinated with transfer pricing.
Imports. IGST on imported goods and services, reverse charge and credit, along with customs advisory.

How We Work

GST Health Check

We review registrations, classification, ITC, returns and open notices.

Fix & Set Up

We correct gaps, set up invoicing, e-invoicing and ISD where needed, and agree a compliance calendar.

Monthly Cycle

We collect data, reconcile with GSTR-2B, compute tax, and file GSTR-1 and GSTR-3B.

Refunds & Credits

We file and follow up refund claims, and track blocked or reversed credits.

Annual Close

We prepare GSTR-9 and GSTR-9C, and reconcile with the books and audited accounts.

Defend & Update

We handle notices and audits, and alert you to law and rate changes.

Why Choose AAPT & Associates for GST

CA-led GST team. Compliance, advisory and dispute support from one firm.
Integrated with your books. GST is reconciled with accounting, TDS and income tax, not filed in isolation.
Up to date. Including the 2025 rate rationalisation, ISD and e-invoicing changes.

Experience with foreign groups. Exports, OIDAR, intra-group charges and non-resident registrations.
Refund focus. Systematic tracking until the refund is in your bank.
Big 4-trained leadership. Partners with 14+ years each in audit, tax and advisory.

Get a GST Health Check

Frequently Asked Questions

What do GST compliance services include?

GST compliance services typically include registration, classification and place-of-supply advice, invoicing, input tax credit review and reconciliation, monthly and annual return filing, e-invoicing and e-way bills, refund claims, and support with audits and notices.

What is the GST registration threshold in India?

Registration is generally required when aggregate turnover exceeds ₹40 lakh for suppliers of goods or ₹20 lakh for suppliers of services, with lower limits in special category states. Some suppliers, such as most inter-state suppliers of goods, e-commerce sellers and non-resident taxable persons, must register regardless of turnover.

Is GSTR-9C still certified by a Chartered Accountant?

No. Since 2021, GSTR-9C is self-certified by the taxpayer and filed with the annual return where applicable. Many businesses still have it prepared or reviewed by their CA to reduce the risk of errors.

Can exporters get a refund of GST?

Yes. Exports are zero-rated. Exporters can export under a Letter of Undertaking without paying tax and claim a refund of unutilised input tax credit, or pay IGST and claim a refund of the tax paid.

Does a foreign company need GST registration in India?

It depends on what it supplies. A foreign company making taxable supplies in India may need to register as a non-resident taxable person, and overseas suppliers of OIDAR services to unregistered Indian customers must register under the simplified scheme. Supplies to registered Indian businesses are often taxed under reverse charge.

What is an Input Service Distributor, and is it mandatory?

An ISD is a registration used by an office that receives common input services for several GST registrations of the same PAN, and distributes the credit among them. From 1 April 2025, distributing such common credit through an ISD is mandatory where applicable.

Want confidence in your GST compliance?

Share your current set-up and any notices. Our GST team will review it and suggest the right next steps, at no cost and with no obligation.

Book a Free GST Consultation

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