Apply for your GSTIN with correct HSN/SAC codes, place-of-business proofs and Aadhaar authentication.
One yearly plan: all 12 GSTR-1 and GSTR-3B returns (or QRMP returns), GSTR-2B reconciliation and the annual GSTR-9 — no monthly billing.
GSTR-9 and GSTR-9C for a year we did not file — reconciled against books, GSTR-1, GSTR-3B and GSTR-2B before filing.
Export goods or services without paying IGST upfront by filing your Letter of Undertaking for the year.
When aggregate turnover crosses ₹40 lakh for suppliers of goods or ₹20 lakh for suppliers of services in most states (lower limits apply in some special category states). It is also mandatory, regardless of turnover, for inter-state supply of goods, sellers on e-commerce platforms and those liable under reverse charge.
For monthly filers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. Under QRMP, quarterly GSTR-3B is due on the 22nd or 24th of the month after the quarter depending on your state, and quarterly GSTR-1 on the 13th.
GSTR-9 and GSTR-9C are due by 31 December following the end of the financial year, unless extended by the government.
Any registered person exporting goods or services, or supplying to SEZ units or developers, can file an LUT, except those prosecuted for tax evasion above the amount specified in the rules.