What is GST?

GST means Goods and Services Tax. It is the tax charged when you supply goods or services in India. One GSTIN covers CGST, SGST and IGST for that place of business.

Who needs GST registration?

In most states, including Tamil Nadu, you generally register when:

• Yearly turnover of goods crosses ₹40 lakh
• Yearly turnover of services crosses ₹20 lakh
• You supply to another state
• You sell through an e-commerce platform
• You want to issue GST invoices or claim credit on purchases

You can also register voluntarily before the limit if customers ask for a GST invoice.

What is an outward supply?

An outward supply is what you sell or provide — goods, services, or both. Your sales invoices, debit notes and credit notes sit here. GSTR-1 reports outward supplies.

What is an inward supply?

An inward supply is what you buy — stock, raw material, rent, transport, professional fees and other purchases. These bills are the base for input tax credit, if you are eligible.

GSTIN

GSTIN is your 15-digit GST number. Once it is active you can raise tax invoices and file returns on the GST portal.

Input tax credit (ITC)

ITC is the GST you already paid on inward supplies. On the regular scheme you set it off against GST collected on sales. Check GSTR-2B before you claim. Do not claim blocked credit.

Regular scheme and composition scheme

• Regular: charge GST at the normal rate, claim ITC, file GSTR-1 and GSTR-3B.
• Composition: pay tax at a lower flat rate. No ITC. Lighter filing. Not open to every business, and interstate supply is restricted.

Main GST returns

• GSTR-1 — outward supplies (sales)
• GSTR-3B — tax summary and payment
• GSTR-2B — auto statement of available ITC
• Annual return — when it applies to you

QRMP (quarterly return, monthly payment) is available for smaller regular taxpayers who opt in.

What we do

• New GST registration, amendments and cancellation
• Document check before the application goes in
• GSTR-1 and GSTR-3B for each cycle
• A short note of what was filed and what to keep

Papers usually needed for registration

• PAN and Aadhaar of the owner / authorised person
• Photograph
• Proof of business address
• Bank account proof
• Deed, COI or other constitution paper, as applicable