Indirect Tax · GST Services · New Delhi
GST Registration & Return Filing in Delhi
Comprehensive Goods & Services Tax compliance for businesses across Delhi NCR — from registration and monthly returns to ITC reconciliation, e-invoicing, GST audit and representation before GST authorities. Handled by qualified Chartered Accountants with deep expertise in indirect tax law.
What We Do
Our GST Services
From first-time registration to complex GST litigation, we handle every aspect of your GST compliance so you can focus on running your business.
GST Registration
New GST registration for proprietorships, partnerships, LLPs, private limited companies and HUFs. Voluntary registration, casual taxable person registration, e-commerce operator registration, and registration in multiple states.
GST Return Filing
Monthly and quarterly filing of GSTR-1 (outward supplies), GSTR-3B (summary return), GSTR-2B reconciliation, GSTR-9 and GSTR-9C annual return, CMP-08 for composition dealers, and GSTR-7 for TDS deductors.
ITC Reconciliation
Monthly reconciliation of input tax credit claimed in GSTR-3B with GSTR-2B auto-populated data. Identification and resolution of ITC mismatches, Rule 42/43 reversals, and blocked credit under Section 17(5).
E-Invoicing & E-Way Bill
E-invoice implementation and compliance for businesses with turnover above Rs. 5 crore. IRN generation, QR code compliance, e-way bill generation, and integration with accounting software.
GST Audit (GSTR-9C)
Statutory GST audit and certification of GSTR-9C reconciliation statement by a qualified Chartered Accountant for taxpayers with aggregate turnover exceeding Rs. 5 crore in a financial year.
GST Notices & Litigation
Drafting and filing replies to GST notices (DRC-01, SCN, assessment orders). Representation before Adjudicating Authority, First Appellate Authority, GST Tribunal (GSTAT), High Courts. Demand and recovery proceedings.
Compliance Calendar
GST Return Due Dates
Timely filing of GST returns avoids late fees and interest. Here is a summary of key due dates for FY 2025-26.
| Return | Who Files | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Regular taxpayers (monthly) | Monthly | 11th of next month |
| GSTR-1 (QRMP) | Quarterly filers (IFF optional) | Quarterly | 13th of month after quarter |
| GSTR-3B | All regular taxpayers | Monthly | 20th of next month |
| GSTR-3B (QRMP) | Quarterly filers | Quarterly | 22nd/24th of month after quarter |
| CMP-08 | Composition scheme dealers | Quarterly | 18th of month after quarter |
| GSTR-9 | Annual return — all regular taxpayers | Annual | 31 December |
| GSTR-9C | Taxpayers with turnover > Rs. 5 crore | Annual | 31 December |
| GSTR-7 | TDS deductors under GST | Monthly | 10th of next month |
⚠ Late Filing Penalty
Late filing of GSTR-3B attracts interest at 18% p.a. on tax due. Late fee of Rs. 50 per day (Rs. 20 per day for nil returns) also applies, subject to a maximum of Rs. 10,000 per return. Do not delay filings.
Why Shahi & Co.
Our GST Expertise
Deep Indirect Tax Knowledge
Our team has handled GST compliance since the law came into force in July 2017. We track every CBIC circular, GST Council recommendation, and court ruling — so your compliance is always current.
Proactive ITC Management
We reconcile your GSTR-2B every month before the filing deadline. Mismatches are flagged to your vendors immediately, protecting your working capital from unexpected ITC reversals.
Notice & Litigation Support
GST authorities issue scrutiny notices, demand orders, and show-cause notices with increasing frequency. Our team has successfully handled hundreds of GST notices and appeal proceedings across Delhi and other states.
Sector-Specific Expertise
We work with clients in real estate, restaurants, e-commerce, manufacturing, professional services, exports, and trading. Each sector has its own GST nuances — and we know them.
How It Works
Our GST Onboarding Process
01
Initial Review
We review your current GST registration status, past returns, and any pending notices or reconciliation issues.
02
Document Collection
We set up a secure shared folder for you to upload sales data, purchase invoices, and bank statements each month.
03
Monthly Compliance
We prepare and file GSTR-1 and GSTR-3B, reconcile GSTR-2B, and flag any ITC mismatches within the due date.
04
Annual Closure
We prepare and file GSTR-9 annual return and GSTR-9C reconciliation statement, ensuring full reconciliation with your books.
05
Notice Management
Any GST notice or query from the department is handled by our team with a written reply within the stipulated time.
Common Questions
Frequently Asked Questions
Any business with aggregate annual turnover exceeding Rs. 40 lakh (Rs. 20 lakh for service providers, Rs. 10 lakh in special category states like Uttarakhand, Manipur, Nagaland etc.) must mandatorily register under GST. E-commerce operators, casual taxable persons, non-resident taxable persons, and anyone making inter-state taxable supplies must register regardless of turnover.
For a proprietorship: PAN, Aadhaar, passport-size photo, bank account details (cancelled cheque or passbook), and proof of business premises (electricity bill, rent agreement, or NOC from property owner). For a company or LLP: additional documents include certificate of incorporation, MOA/AOA or LLP agreement, and proof of principal place of business.
GSTR-2B is an auto-drafted statement of input tax credit available to a recipient, generated from the returns filed by their suppliers. If a supplier has not filed GSTR-1, the ITC will not appear in your GSTR-2B and you cannot claim it in GSTR-3B. Monthly ITC reconciliation ensures you are claiming only eligible credit and following up with non-compliant vendors before the annual ITC reversal deadline.
Do not ignore any GST notice. DRC-01A is a pre-notice communication; a proper written reply within the given time can prevent formal assessment proceedings. A Show Cause Notice (SCN) requires a detailed factual and legal reply. We assist in drafting comprehensive replies with supporting documentation, legal citations, and where appropriate, personal hearing attendance before the GST officer.
The Composition Scheme under Section 10 of the CGST Act allows small businesses with turnover up to Rs. 1.5 crore (Rs. 75 lakh for special category states; Rs. 50 lakh for service providers under Section 10(2A)) to pay GST at a flat rate without claiming ITC. They file quarterly CMP-08 and annual GSTR-4. Businesses making inter-state supplies, e-commerce sales, or dealing in non-taxable goods cannot opt for the scheme.
E-invoicing under GST is mandatory for all registered taxpayers with aggregate turnover exceeding Rs. 5 crore in any preceding financial year from 2017-18 onwards. This includes generating a unique Invoice Reference Number (IRN) and QR code for each invoice through the Invoice Registration Portal (IRP). Failure to comply can result in denial of ITC to the recipient and penalties for the supplier.
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