GST SUVIDHA KENDRA | GST Returns Process |


GST (Goods and Services Tax) is India’s biggest indirect tax reform. A comprehensive dual GST was introduced in India on 1 July 2017. The current scenario of the earth's economy depicts that more than 140 nations, worldwide use the GST system. Like Canada, India adopted a dual GST (CGST and SGST) system.

GST Suvidha Kendra® is a one-stop gateway that will help SME small and medium entrepreneurs, shopkeepers, and individuals with turnover above 20 lakhs to file their GST returns on time at much lower fees charged by tax professionals in India. For easy understanding, let’s understand with an example of an entrepreneur Mr. Ajay Gupta. Ajay wants to start a small business without any knowledge of various legal documents required. He asked for his friends’ opinions and he was referred to a Tax Consultant who helped him out with a company registration process.

In this whole process, Ajay has to deal with so many things: GST or GSTIN, TAN, PAN, DSC, DIN, etc. He had to spend lots of time and energy on this lengthy process. He had to pay different fees for the same document as he dealt with several people engaged. Even Ajay was not sure about certain things related to GST but he did not get help until he ended up paying GST Registration and Monthly GST Returns. As a result, he filed it with lesser accuracy. this is a common picture in India nowadays. Right?

Ajay has not started business properly and he has to deal with compliances which is regulation but in this whole process, if Ajay could have found a Single Economic Service Facilitation Centre which could help him out from start to end in a timely manner, he could have saved lots of money and a lot of time, which is more precious. Many of us may have faced the same inconvenience/problems which Ajay faced, right? whether it is GST returns or income tax returns, things are not so easy for us.

Starting your own venture is not an easy task. You need a lot of guts, courage, and strength to quit your well-paid job and start your own business from the scratch. You need to be committed, determined, and confident toward/her goals. You need to convince yourself that there is an immense need for this product/service in the market and you are the best person to build it. Any individual who is an Indian citizen can start GST Suvidha Kendra® & help other business

GST Suvidha Kendra® is the GST Facilitation center appointed and approved by GSPs. Any Indian citizen can start GSK to serve businesses of any size. GSK will work towards its GST compliance needs in a cost-effective manner. Seasonal Businessmen and Casual Taxpayers can also get the advantage of these centers and comply with GST very easily.

GSK will help the Indian government to simplify the process and remove hurdles and harassment faced by individuals, small and medium-sized businesses, and traders while filing good and service tax (GST) returns. This efficient and effective concept of GST Suvidha centers is on massive expansion as a franchise model. These centers have the potential to be the drivers of India’s biggest tax reform and unprecedented success, Its low-cost model promise to reduce the cost and burden of filing GST returns and hence covers a large part of in u registered business units.

The current scenario of India depicts that a small businessman is totally confused with GST Registration, GST Returns, EWAY bill & all other GST compliances. At the same time, it s not affordable to them to hire high valued services of professional tax consultants like CAs as its not everybody’s cup of tea. So either, they do not apply for GST Registration because of a lack of knowledge or search for economic solutions.

The government website (GSTN) crashes many a time when it comes to returning filing due to heavy load and there are lots of validation which may swipe your page out even if you do everything correctly. The fixed cost of tech-savvy computers and the variable cost of employees with requisite skills are also causes of a big resistance to GST’s adequate execution. GST Suvidha Kendra® eliminates this by reducing costs, providing big relief to small businesses with lower boundary points for GST registration, which is above Rs.20 lakhs. Every taxpayer now has the option of GST Suvidha Kendra® near him/her at very nominal rates.,

The GST system has a G2B portal for taxpayers to access the GST system but it runs through a third-party application provider that is GSP which eventually connects to the GST server. GST chiefly removes the cascading effect on the sale of goods and services. Elimination of cascading effect directly impacts the cost of goods. Since the tax on tax is eliminated in this regime, it ultimately results in a decrease of the cost of goods and services That benefits the end-users or citizens.

Mr. Narendra Modi, Honorable Prime Minister keenly emphasizes on digitalization of all major procedures or documentation since the BJP government gained power in central in 2014. GST is one of the most ambitious and visionary decisions by The Government of India.

The entire process of GST is digitalized and technologically driven. GST portal has been launched to simplify the entire process and gain maximum accuracy and remarkable speed. Using this portal, one can complete all the steps like registration, return filing, application for refund, and response to notice very easily.

Advantages of GST: 

✓  Elimination of Multiple Taxes

✓  Saving more Money

✓  Ease of business

✓  Easy Tax Filing and Documentation

✓  Cascading Effect deduction

✓  More Employment

✓  Increase in GDP

✓  Reduction in Tax Evasion

✓  More Competitive Product

✓  Increase in Revenue

Disadvantages of GST

✓  Technical issues for Indian Taxpayers

✓  Purchase Reporting in Composition Scheme

✓  Annual GSTR Form Utility

✓  Credit Reversal

✓  No Option for Extra Tax Paid and Refund Challan

✓  GSTR 2A Availability

✓  Agricultural Commission Agent & Joint Development Agreement Issues

✓  GSTR 3B Issues

✓  GSTR 1 Issues

✓  Issues in TRAN 1 form

✓  Some Pertinent Issues for Small Traders

✓  Issues for E-commerce Companies

✓  E-way Bill and Interstate Trade

✓  Evaders Bonanza

✓  GST and Fiscal Fractures

 GST Registration

In the GST Regime, businesses whose turnover exceeds Rs. 20 lakhs (for NE and hilly states its Rs 10 lakhs) need to register themselves as a normal taxable person. This process of registration is called GST registration.

For certain businesses, registration under GST is mandatory. If the organization is found to ignore this and continues trade without being registered under GST,they will be charged a heavy pety as as its regarded as an offense.

Who Should Register for GST?

✓  Individuals registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.)

✓  Businesses with turnover above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for North-Eastern States, J&K, Himachal Pradesh, and Uttarakhand)

✓  Casual taxable person / Non-Resident taxable person

✓  Agents of a supplier & Input service distributor

✓  Those paying tax under the reverse charge mechanism

✓  Person who supplies via e-commerce aggregator

✓  Every e-commerce aggregator

✓  Person supplying online information and database access or retrieval services from abroad to an Indian citizen, who is not a registered taxable person yet.  

Why GSK is needed?

A person or firm who has a small business, traders, small shops and common people who are directly or indirectly part of GST because the registration of GST is based on State and PAN. The supplier has to register in each such State or Union territory from where he does supply if he fulfills any of the following conditions:

Under GST who is a ‘taxable person’?

Any person who owns his business/firm at any of the states in India, who is already registered under the GST Act or yet required to be registered under the GST. Any person in india, who is involved in economic activity which consist of trade and commerce is considered a taxable person.

‘Person’ here includes individuals, HUF, LLP, company, firm, any corporation or Government company, an AOP/BOI, body corporate incorporated under laws of foreign country, local authority, co-operative society, government, artificial juridical person, Trust foundation.

So, it does not matter whether you are a registered company or not, if you are doing a business where annual turnover is more than 20 lakhs a year, you need to apply for GST. Also, Even if A ‘taxable person’ sales are less than Rs. 20 Lakh, they have to voluntarily opt for GST registration because:

They will not get any tax refunds on purchases (e.g. if you purchase goods that cost you Rs 50,000 in a financial year, and that has tax rate of 28% – you can not get tax refund of Rs. 14,000). They cannot sell outside their state, if not registered under GST.


In short, GST registration is a mandated requirement for anyone who is doing business.

  • GST is a major indirect Tax reform for the next 20-30 year.
  • At least 8 to 11 fold increase is expected in the absolute taxpayers with the implementation of GST.
  • 5 to 7 crore taxpayer are expected to be part of GST.
  • The GST is primarily based on monthly tax filing mechanism with invoice level filing.
  • Currently there are not enough Tax professionals and consultants available to serve this huge demand.
  • Over 70-80% of the new taxpayer are going to be small business owners.

Professional Tax consultants charge a minimum Rs. 25,000 to 35,000 per year for even a small business owner.

So you can imagine from above points, there is a HUGE GAP in demand and supply. There are limited amount of Professionals available in the market who can cater to these many ‘taxable person’ like: individuals, HUF, firm, companies, LLP, any corporation or Government company, an AOP/BOI, body corporate incorporated under laws of foreign country, co-operative society, local authority, government, trust, artificial juridical person.


GST Suvidha Kendra® is aimed to fill this gap with – Simple, Reliable, and Affordable GST services by providing a Licence to GST Suvidha Kendra® Owner and back-office support to GST Suvidha Kendra®. A GSK does not need to hire any accountant or professional. Moreover, It is not required to have GST knowledge to GSK owner. Everything will be done at our end (back office) GSK shall provide GST and income Tax-related all compliance solutions in an affordable range of Rs 12000 to 15000.

How many returns do I need to file for the GST in a financial year?

Return filing under GST depends upon the nature of your business and the type of registration you have opted for. If you are a normal taxpayer under GST, you are liable to file total of thirty-seven returns in one financial year. Three returns in a single month and one annual return. Practically only 12 monthly returns & 1 annual returns need to be filed in GST.

The penalty for not registering under GST

A penalty of 10% of total amount due or minimum of Rs.10,000 is levied on an offender who fails to pay tax or do a short payments under GST norms. Penalties can reach 100 % of the tax amount because the perpetrator has deliberately avoided paying the tax.

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