GST is unforgiving in one specific way: the returns are sequential. A month you skip is not a month you can come back to later, because everything after it is blocked until it is cleared. And because your GSTR-1 is what puts your invoice into your customer's input credit statement, a filing you treat as your own administrative problem is quietly your customer's cash flow problem too.
GST Does Not Forgive A Missed Month. It Blocks The Next One.
The late fee is the visible cost. The one that hurts is what a single unfiled return does to your customers and your working capital.
Interest On Tax Paid Late
Charged per annum on the net tax payable, running from the day after the due date until the tax is actually paid. It is automatic and is not waived on request.
Per Day, Per Return
₹25 CGST and ₹25 SGST where there is liability, ₹20 a day for a nil return. The ceiling is set by turnover, not flat: ₹2,000 where aggregate turnover is up to ₹1.5 crore, ₹5,000 from ₹1.5 crore to ₹5 crore, ₹10,000 above that, and ₹500 for a nil return. It applies to every return you are behind on.
You Cannot File The Next One
GST returns are sequential. Miss one and the following month is barred until it is cleared, so a single skipped filing quietly becomes a queue.
Your Customer Loses Their Credit
If your GSTR-1 is not filed, the invoice does not reach your customer's GSTR-2B and they cannot claim input tax credit on it. This is the failure that costs you the relationship, not the money.
Registration Can Be Struck Off
Continuous default in filing is a ground for cancellation. Revocation is possible but it is an application, with a window, and trading in the meantime is trading unregistered.
Late Registration Reaches Backwards
Crossing the threshold and registering late does not start liability from the registration date. Tax is due from the date the threshold was crossed, without the ability to collect it from customers after the fact.
Registration Is Not Only About Turnover.
Haryana is a normal category state, so the higher thresholds apply - but several categories are compulsory regardless of how little you turn over.
Suppliers Of Goods Above ₹40 Lakh
Aggregate annual turnover across all your business verticals on the same PAN, not per branch or per product line.
Service Providers Above ₹20 Lakh
The lower threshold applies to services. A consultant or agency reaches it at half the turnover a trader does, which regularly catches people out.
Anyone Supplying Inter-State
Compulsory from the first rupee for inter-state supply of goods, with no threshold at all. This is the most commonly missed trigger.
E-Commerce And Reverse Charge
Selling through a marketplace, operating one, or carrying a liability under reverse charge all require registration irrespective of turnover, as does operating as a casual taxable person.
What Registration Needs.
Send what you have. The proof of place of business is where most applications get queried, so tell us if you are unsure what qualifies.
Identity
- PAN of the business or proprietor
- Aadhaar of the proprietor, partners or directors
- Photographs of the signatories
- Certificate of incorporation or partnership deed
- Board resolution or authorisation letter
- Digital signature, for companies and LLPs
Place Of Business
- Electricity bill or municipal tax receipt
- Rent agreement, if leased
- Consent letter from the owner
- Ownership deed, if owned
- Photographs of the premises
- Details of any additional places
Banking And Activity
- Cancelled cheque or bank statement
- First page of the passbook
- HSN or SAC codes for what you supply
- Estimated turnover
- Existing registrations, if any
- Details of the authorised signatory
Registration, Then The Rhythm.
- 01
Assess And Register
We confirm whether you are required to register or would benefit from voluntary registration, choose between regular and composition, then file the application and answer any query raised by the officer before it becomes a rejection.
- 02
Set The Filing Cadence
Monthly, or quarterly under QRMP if your turnover is within ₹5 crore. We set the invoice series, the HSN and SAC mapping, and the ledger structure, so the returns are a by-product of your records rather than a reconstruction each month.
- 03
File And Reconcile
GSTR-1 by the 11th, GSTR-3B by the 20th, and input credit reconciled against GSTR-2B before each filing so mismatches are chased with the supplier while there is still time to fix them.
- 04
Close The Year
The annual return GSTR-9, and GSTR-9C reconciliation where applicable, by 31 December following the financial year. Discrepancies are identified through the year, not discovered in December.
Six Reasons The Chain Stays Unbroken.
Input Credit Reconciled Monthly
We match your purchase register to GSTR-2B before every 3B. A supplier who has not filed is chased in the same month, not discovered at the annual return when nothing can be done.
The Sequence Is Never Broken
Returns are sequential and a single gap blocks everything after it. Keeping the chain unbroken is the whole discipline, and it is ours to maintain.
Your Customers Get Their Credit
GSTR-1 filed on time means your invoices reach your customer's 2B on time. For B2B businesses this matters more to the relationship than the late fee ever does.
Registration Queries Answered Properly
Most rejections are proof-of-premises objections. We answer the officer's query with what they actually want rather than resubmitting the same document.
The Right Scheme, Argued On Numbers
Composition, regular or QRMP is a computation, not a preference. We work it on your turnover and your customer profile, because composition blocks the credit your B2B customers need.
Notices Handled By A Lawyer
Scrutiny under Section 61, mismatch notices and show-cause proceedings are answered by the same firm that filed the returns.
The Filing Calendar
GSTR-1, Monthly Filers
Outward supplies for the previous month. This is the return that feeds your customer's input tax credit.
GSTR-3B, Monthly Filers
Summary return and payment of tax for the previous month.
GSTR-3B Under QRMP
For quarterly filers, following the quarter end. The date depends on your state category; Haryana falls in the 24th group.
PMT-06, QRMP
Tax is still paid monthly under QRMP even though the return is quarterly. The return cadence changes, the payment cadence does not.
GSTR-9 Annual Return
For the financial year ended the previous March, with GSTR-9C reconciliation where turnover requires it.
The QRMP Ceiling
Available where aggregate turnover is within ₹5 crore. Cross it and filing reverts to monthly.
Asked Before Registering, And Every Month After.
Also considered with this
Fifteen Minutes. We Will Tell You If You Even Need To Register.
Turnover, what you supply and who you supply it to is enough for us to tell you whether registration is required and which scheme actually suits you.
or email us at consult@dhull.in