From monthly return filing to GST audits, notices to revocations — Diwan Consultancy manages every aspect of your GST compliance calendar, accurately and on time, so you can focus on growing your business.
On-Time Filing, Every Month
Zero Penalty Guarantee
Dedicated GST Expert
Fast Notice Responses
Every GST-registered business in India is mandatorily required to file GST returns — periodic statements of outward supplies (sales), inward supplies (purchases), ITC claims, and tax payments. The most critical returns are GSTR-1 (outward supplies) and GSTR-3B (summary return for tax payment). Missing filing deadlines attracts late fees of ₹50/day (₹20/day for NIL returns), plus 18% interest on unpaid tax — making timely, accurate filing non-negotiable.
GSTR-1/IFF Due Date
11th of next month (monthly filers)
GSTR-1/IFF Due Date
13th of next month (Quarterly filers)
GSTR-3B Due Date
20th of next month (Monthly filers)
GSTR-3B (QRMP)
22nd of every quarter (Quarterly filers)
QRMP Scheme
Quarterly filing if turnover ≤₹5 Cr
Interest on Late Tax
18% per annum from due date
GST E-Invoicing is a mandatory system where B2B invoices are digitally reported to the Invoice Registration Portal (IRP) managed by GSTN before being issued to customers. The IRP validates the invoice, assigns a unique Invoice Reference Number (IRN) and embeds a QR code — making the invoice legally valid. Currently mandatory for all businesses with annual aggregate turnover exceeding ₹5 crore, e-invoicing streamlines GST compliance by auto-populating GSTR-1 from validated invoice data.
⚠️Businesses with AATO ≥₹10 crore must upload invoices to IRP within 30 days of invoice date (effective April 1, 2025). Invoices uploaded after this window are rejected — invalid for GST and ITC purposes. Penalty: up to ₹25,000 per non-compliant invoice.
Mandatory Threshold
Annual turnover above ₹5 crore
30-Day Upload Rule
For AATO ≥₹10 crore (from Apr 2025)
IRN
64-character unique hash per invoice
Portal
IRP (Invoice Registration Portal)
A Letter of Undertaking (LUT) filed via Form GST RFD-11 on the GST portal is mandatory for all registered exporters who wish to export goods or services without paying Integrated GST (IGST) upfront. Without an LUT, exporters must pay IGST at the time of export and later claim a refund — tying up significant working capital in the process. The LUT eliminates this entirely, making it a critical tool for any business engaged in international trade or supplies to SEZs.
Form
GST RFD-11 on GST portal
Validity
One financial year (renew annually)
Eligibility
All GST-registered exporters
Export Timeline
Within 3 months of invoice date
✦ Key Rule:
LUT must be filed before the first export transaction of each financial year. Goods must be exported within 3 months of the invoice date, and foreign exchange must be received. Failure attracts IGST + 18% interest within 15 days.
A GST Notice is a formal communication issued by the GST Department requiring a taxpayer to clarify discrepancies, respond to audit findings, or justify non-compliance — commonly triggered by GSTR-1 vs GSTR-3B mismatches, excess ITC claims vs GSTR-2B, non-filing of returns, underpayment of tax, or export data inconsistencies with ICEGATE — with common notice types including ASMT-10 (scrutiny), DRC-01 (tax demand), ADT-01 (audit), and REG-17 (cancellation show cause).
Ignoring a GST notice can result in ex-parte orders, additional tax demands with interest under Section 50, or GST registration cancellation — and Diwan Consultancy provides end-to-end notice handling, from drafting replies and representing clients before GST Officers to filing appeals before the Appellate Authority or GST Tribunal.
Response Time
7–30 days (notice-specific)
Portal
Services → User Services → View Notices
Min. Penalty
₹10,000 or 10% of tax due
Key Notice Types
GSTR-3A, ASMT-10, DRC-01, REG-17
GSTR-9 is the mandatory annual GST return consolidating all monthly/quarterly GSTR-1 and GSTR-3B filings into one comprehensive year-end statement. Filed on the GST portal by December 31st of the following year, GSTR-9 captures the full picture of outward supplies, inward supplies, ITC availed and reversed, and tax paid — providing tax authorities with a complete annual audit trail. All GSTR-1 and GSTR-3B returns for the year must be filed before GSTR-9 can be submitted.
Due Date
December 31 of next financial year
Mandatory For
mandatory filing. Below ₹2 crore (Optional but recommended)
Foreign individuals, companies, and entities supplying taxable goods or services in India — even on a temporary or occasional basis — are required to obtain GST registration as a Non-Resident Taxable Person (NRTP). Unlike regular GST registration, NRTP registration must be applied at least 5 days before the first taxable supply is made, and is granted for the duration of the activity (maximum 90 days, extendable). A tax deposit equal to estimated GST liability is required upfront.
Form
GST REG-09 (NRTP registration)
Apply Before
At least 5 days before first supply
Validity
Up to 90 days (extendable)
Advance Deposit
Estimated GST liability must be pre-deposited
GSTR-9C is the annual GST reconciliation statement that must be filed by all registered taxpayers whose aggregate annual turnover exceeds ₹5 crore during the financial year. It reconciles the figures declared in GSTR-9 (annual return) with the taxpayer’s audited financial statements, identifying and disclosing any discrepancies in turnover, ITC, or tax paid. From FY 2020-21 onwards, GSTR-9C is self-certified by the taxpayer — CA/CMA certification is no longer mandatory unless otherwise notified.
Applicable For
Annual turnover above ₹5 crore
Due Date
December 31 of the following year
Prerequisite
GSTR-9 must be filed first
Penalty
₹25,000 general penalty for non-compliance
Any changes in GST registration details — including business name, address, authorized signatory, nature of business, additional place of business, bank account, email ID, or mobile number — must be updated by filing Form GST REG-14 within 15 days of the change, where core amendments (name, address, partners/directors) require GST Officer approval within 15 working days with supporting documents, while non-core amendments (bank details, email, mobile) are auto-approved immediately — and non-compliance attracts a penalty of ₹25,000.
Amendment Form
GST REG-14 on GST portal
Core Field Changes
Require officer approval within 15 days
Non-Core Changes
Auto-approved immediately
Effective Date
Date of event causing the change
When the GST officer cancels a taxpayer’s GST registration — either suo motu (for non-filing, non-compliance, or suspicious activity) or on application — the business can apply for revocation to restore the registration. Revocation must be applied through Form GST REG-21 within 90 days of the cancellation order (extendable by the Commissioner). All pending returns and dues must be cleared before revocation is approved. Missing this window may permanently close the GSTIN.
Revocation Form
GST REG-21
Deadline
Within 90 days of cancellation order
Prerequisite
File all pending returns + clear all dues
Officer Reply
REG-24 notice may be issued for cause
⚠️ As of June 2024, the time limit to apply for revocation has been extended to 90 days from the date of cancellation order. After 90 days, the taxpayer can approach the Additional/Joint Commissioner for a one-time extension. Missing the extended deadline permanently closes the GSTIN.
GSTR-10 is the final GST return that must be filed by any taxpayer whose GST registration has been cancelled or surrendered. It serves as the closing statement for a GSTIN — capturing details of all stock held on the date of cancellation and the reversals of ITC on such stock. Filing GSTR-10 is mandatory and must be completed within 3 months from the date of cancellation order or date of order of cancellation, whichever is earlier. Failure to file attracts a notice from GST authorities and can prevent the account from being closed formally.
Applicability
Any GST registration cancelled/surrendered
Due Date
Within 3 months of cancellation date
Key Disclosure
Stock held on cancellation date
ITC Reversal
On closing stock — mandatory
⚠️GSTR-10 must be filed within 3 months of the cancellation date. Failure results in a notice in Form GSTR-3A. If not filed even after the notice, the officer can proceed with best judgment assessment under Section 62 of the CGST Act.
A Virtual Office is a legally recognized business address service providing a professional registered address — inclusive of mail handling, courier receipts, meeting room access, and godown/office facilities — without requiring a full-time physical lease, making it the most cost-effective and GSTcompliant solution for businesses seeking multi-state GST registrations; and since GST registration is state-specific under Section 25 of the CGST Act, 2017, a separate GSTIN must be obtained for each state where a virtual office is taken, using it as the Principal Place of Business with independent GSTR-1, GSTR-3B filings and separate ITC pools — and Diwan Consultancy provides virtual office addresses across major Indian cities, complete with all required documents including NOC, rent agreement, utility bill, and address proof, enabling businesses to legally establish their pan-India presence at a fraction of traditional office costs
Service Includes
Business address + GST-ready documents
Key Documents
NOC, utility bill, rent agreement
Cities Available
Mumbai, Delhi, Bangalore, Hyderabad + more
✦ Ideal For:
E-commerce businesses needing multi-state GST registration, startups launching in new markets, freelancers and consultants requiring a professional business address, and businesses expanding to metro cities without office costs.
Professional Tax (PT) is a state-level tax on income from employment, profession, or trade — applicable in states like Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat, and Kerala (exempt in Delhi, Rajasthan, Haryana, and UP) — where employers must deduct PT from salaries and deposit with the state government, self-employed professionals must enroll and pay directly, PT is capped at ₹2,500 per annum, and is deductible under Section 16(iii) of the Income Tax Act (old regime) — with Maharashtra-specific slabs of ₹175/month (₹7,500–₹10,000 salary), ₹200/month (above ₹10,000), and women employees exempt up to ₹25,000/month. Diwan Consultancy handles end-to-end PT compliance — including registration, monthly deductions, return filing, and multi-state PT management — ensuring timely compliance across all applicable state jurisdictions.
Maximum PT
₹2,500 per employee per year
Filing Frequency
Monthly/quarterly (state-specific)
Applicable States
Maharashtra, Karnataka, WB, Gujarat + more
Tax Benefit
PT paid deductible as business expense
Select the GST compliance services your business needs, fill in your details, and our dedicated GST expert will reach out within 30 minutes with a personalised compliance roadmap — completely free.
Professional Business Compliance and Financial Services firm offering expert solutions for Company Registration, GST, Direct & Indirect Taxation, Legal Services and ongoing compliance management across India.
