GST Registration & Services | Mugilan Poonkundran & Co

GST Services

Comprehensive GST registration, filing, compliance, and advisory for businesses of all sizes.

GST Registration

Complete support for obtaining GST registration—new businesses, existing entities, or amendments. We guide you through documentation, eligibility checks, and application filing.

GST Return Filing

Timely and accurate filing of all GST returns:

• GSTR-1 – Outward supplies
• GSTR-3B – Monthly summary
• GSTR-9 – Annual return
• GSTR-9C – Annual GST reconciliation statement

Composition Scheme

Complete support for businesses opting for the Composition Scheme—eligibility evaluation, CMP-02 application, quarterly CMP-08 payments, and annual GSTR-4 filing with proper documentation.

ITC Reconciliation

Matching purchase data with GSTR-2A/2B to maximize eligible credits. We maintain accurate records and prevent mismatches that could lead to notices.

GST Annual Compliance

Preparation and filing of GSTR-9 and GSTR-9C, reconciliation of accounts, and certification to ensure complete compliance with GST law.

Letter of Undertaking (LUT)

Filing of LUT (Form GST RFD-11) for exporters and SEZ units, enabling supply without IGST payment. We ensure timely filing and renewal for tax-free exports.

E-Way Bill & E-Invoicing

Assistance with generation and management of E-Way Bills for goods movement and compliance with E-Invoicing requirements for eligible businesses.

Notice & Litigation

End-to-end support for GST notices, assessments, and legal disputes—reviewing notices, drafting replies, and representing before GST authorities and appellate tribunals.

Additional

Specialized Services

Refund Applications

Filing refund claims for excess tax paid, export of goods/services, or inverted duty structure with complete documentation.

GST Advisory

Expert guidance on complex transactions, place of supply rules, and sector-specific GST issues to optimize your tax position.

Compliance Reviews

Periodic checks to ensure your GST processes are aligned with law and identify any gaps before they become issues.

Frequently Asked Questions

Who needs to register for GST?

Generally, businesses must register for GST if their annual turnover exceeds ₹40 lakhs for the exclusive supply of goods or ₹20 lakhs for services and mixed supplies.(Varies to some states). Section 24 Compulsory Registration & Section 23 Exemption from registration need to be checked case specific

What are the different types of GST returns?

Key returns include GSTR-1 (outward supplies), GSTR-3B (monthly summary), GSTR-9 (annual return), and GSTR-9C (reconciliation statement). Composition dealers file GSTR-4 annually and CMP-08 quarterly.

What is ITC and how does reconciliation work?

Input Tax Credit (ITC) is the GST paid on purchases that can be offset against output tax. Reconciliation involves matching your purchase records with GSTR-2A/2B data to ensure you claim only eligible credits and avoid mismatches that trigger notices.

What is the Composition Scheme?

The Composition Scheme under Section 10(1) & 10(2A) of the CGST Act, 2017, simplifies GST compliance for small taxpayers. Eligible businesses pay tax at a fixed percentage of turnover instead of regular rates. Key features include quarterly payments (Form CMP-08) and an annual return (Form GSTR-4). However, taxpayers under this scheme cannot claim Input Tax Credit (ITC), cannot collect tax from their customers, and are generally barred from making inter-State outward supplies.

What is LUT and who needs it?

A Letter of Undertaking (LUT) is a document furnished under Rule 96A of the CGST Rules, 2017, by a registered person to make zero-rated supplies (i.e., exports or supplies to a Special Economic Zone) without the payment of Integrated GST (IGST). It serves as an undertaking to the government that the exporter will fulfill all the requirements of export, failing which they will pay the applicable IGST along with interest.

Need Help with GST Compliance?

Our experienced team is ready to assist you with all your GST registration, filing, and advisory needs.