Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services across India. Businesses with annual turnover exceeding ₹40 lakh (₹20 lakh for service providers; ₹10 lakh for North-East states) must mandatorily register under GST.
SPOTON provides end-to-end GST services — from initial registration to monthly and annual return filing. Our CA team ensures accurate input tax credit (ITC) reconciliation, timely filing to avoid penalties, and representation during GST audits and assessments.
Key Benefits
Legal ComplianceAvoid penalties of ₹10,000 or 10% of tax due for non-registration.
Input Tax CreditClaim ITC on purchases to reduce your GST liability.
B2B CredibilityGST-registered businesses are preferred by corporate clients and MNCs.
Pan-India SalesGST registration allows you to sell across state borders legally.
Clean RecordsTimely filing builds a clean compliance record for loans and tenders.
Avoid InterestLate filing attracts 18% per annum interest on outstanding tax — we prevent that.
Eligibility & Requirements
Annual turnover above ₹40 lakh (goods) or ₹20 lakh (services)
Mandatory regardless of turnover for inter-state supply, e-commerce sellers, casual taxable persons
PAN of the business / proprietor / company
Proof of business address
Bank account details
Nature of business and HSN/SAC codes
Step-by-Step Process
1
Document Collection
Gather PAN, address proof, bank details and business information.
2
GST Portal Filing
Submit REG-01 application on gst.gov.in with all documents.
3
Application Processing
GST officer reviews and either approves or raises queries (within 3–7 days).
4
GSTIN Issuance
Receive your 15-digit GST Identification Number (GSTIN).
5
Monthly Filing Setup
SPOTON sets up your monthly/quarterly filing calendar (GSTR-1 and GSTR-3B).
6
Ongoing Compliance
We file your returns on time every month — no penalties, no stress.
Documents Required
PAN card of proprietor / partners / directors
Aadhaar card of authorised signatory
Proof of business address (rent agreement + utility bill)
Cancelled cheque or bank statement
Passport-size photograph
Certificate of Incorporation / Partnership Deed (for companies/firms)
Need help gathering documents? Our team will send you a personalised checklist and guide you through document preparation — just WhatsApp or call us.
Frequently Asked Questions
Businesses with annual turnover above ₹40 lakh (goods) or ₹20 lakh (services), inter-state suppliers, e-commerce sellers, and certain special category businesses must register regardless of turnover.
Most businesses file GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment) monthly. Small businesses under the Composition Scheme file quarterly. Annual return GSTR-9 is filed once a year.
Late filing attracts a penalty of ₹50/day (₹20/day for nil returns) up to ₹5,000 per return, plus 18% per annum interest on outstanding tax.
You can claim ITC on goods and services used for business purposes, provided your supplier has filed returns and the invoice appears in GSTR-2B. ITC is not available on personal expenses, food, and certain blocked credits.
Composition Scheme is for small businesses with turnover below ₹1.5 crore. They pay a fixed GST rate (1–6%) and file quarterly returns instead of monthly. They cannot collect GST from customers or claim ITC.
