{"title":"GST","description":"","products":[{"product_id":"online-gst-registration","title":"Online GST Registration","description":"\u003cdiv class=\"relative z-10 mx-auto flex max-w-6xl flex-col items-center text-center px-4 sm:px-6\"\u003e\n\u003cp id=\"hero-description-online-gst\" class=\"mt-3 sm:mt-4 max-w-2xl text-xs sm:text-sm md:text-base leading-relaxed text-slate-600 dark:text-gray-300 px-2 sm:px-0\"\u003eRegister for GST online with dedicated experts from BizReady. We take care of documentation, application filing, query resolution, and approvals - so you can focus on business.\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"flex items-center justify-center px-2 sm:px-4 mt-5\"\u003e\u003c\/div\u003e","brand":"BizReady","offers":[{"title":"Default Title","offer_id":48286762696931,"sku":null,"price":999.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/2237\/6675\/files\/GST.png?v=1771439928"},{"product_id":"monthly-gst-filing-by-accountants","title":"Monthly GST Filing by Accountants","description":"\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eGST Return Filing\u003c\/h2\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eEvery GST-registered business in India must file GST returns – whether monthly, quarterly, or annually – depending on the nature and scale of their operations. Missing deadlines leads to penalties, interest charges, and compliance headaches that can slow your business down.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eBizReady takes the stress out of GST filing.\u003c\/strong\u003e Our dedicated GST advisors handle your returns end-to-end – from collecting invoices to filing on time – so you can focus on running your business. Affordable, transparent, and backed by experienced Chartered Accountants.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eWhat is a GST Return?\u003c\/h2\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eA GST Return is a detailed statement of financial transactions that every GSTIN holder must submit to the tax authorities. It captures all the information needed to calculate your net tax liability, including:\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003ePurchases:\u003c\/strong\u003e A detailed record of all purchases made during the period.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eSales:\u003c\/strong\u003e A comprehensive log of all sales activities.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eOutput GST (On Sales):\u003c\/strong\u003e The GST charged on your sales transactions.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eInput Tax Credit (GST Paid on Purchases):\u003c\/strong\u003e The GST paid on purchases, which can be claimed as a credit against your output GST liability.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eWho Should File GST Returns?\u003c\/h2\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eGST returns must be filed by any business or individual registered under the GST regime. This includes entities whose annual aggregate turnover exceeds the prescribed threshold, which varies based on taxpayer category (regular taxpayer vs. composition scheme). All applicable entities must file before the due date to avoid late filing penalties and interest.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eTypes of GST Returns\u003c\/h2\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eThe GST system has 13 returns catering to different taxpayer categories. Not every taxpayer needs to file all of them – it depends on your registration type and business activities.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-1\u003c\/strong\u003e – Details of outward supplies (sales). Due on the 11th of the following month for turnover above ₹5 crore, or 13th of the month following the quarter under the QRMP scheme.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-3B\u003c\/strong\u003e – Summarised return covering sales, purchases, and tax payments. Due by the 20th of the following month (monthly filers) or 22nd\/24th of the month after the quarter (QRMP scheme).\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-4\u003c\/strong\u003e – Annual return for Composition Scheme taxpayers. Due by April 30th of the following financial year. Quarterly tax payment is made via Form CMP-08 by the 18th after each quarter.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-5\u003c\/strong\u003e – For non-resident foreign taxpayers doing business in India. Due by the 20th of each month.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-5A\u003c\/strong\u003e – Monthly summary for Online Information and Database Access or Retrieval (OIDAR) service providers. Due by the 20th of each month.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-6\u003c\/strong\u003e – For Input Service Distributors reporting ITC received and distributed. Due by the 13th of each month.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-7\u003c\/strong\u003e – TDS return under GST, documenting TDS deducted, due, and paid. Due by the 10th of the following month.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-8\u003c\/strong\u003e – For e-commerce operators reporting supplies and tax collected at source. Due by the 10th of the following month.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-9\u003c\/strong\u003e – Annual return summarising all periodical filings for the financial year. Due by December 31st of the following year.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-10\u003c\/strong\u003e – Final return filed upon cancellation or surrender of GST registration.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-11\u003c\/strong\u003e – For holders of a Unique Identity Number claiming refunds on purchases.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eCMP-08\u003c\/strong\u003e – Quarterly statement for Composition Scheme taxpayers declaring self-assessed tax liability.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eITC-04\u003c\/strong\u003e – For manufacturers declaring goods dispatched to and received from job workers.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eKey Return-Related Statements\u003c\/h2\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-2A (Dynamic):\u003c\/strong\u003e A real-time, read-only view of your inward supplies as reported by your suppliers.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGSTR-2B (Static):\u003c\/strong\u003e A fixed monthly snapshot of inward supplies based on suppliers' GSTR-1 filings. Helps in matching and reconciling ITC claims.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eNote:\u003c\/strong\u003e GSTR-2 and GSTR-3 have been deferred since September 2017 and are not currently required.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eQRMP Scheme\u003c\/h2\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eThe Quarterly Return Monthly Payment (QRMP) scheme is available to eligible taxpayers with aggregate turnover up to ₹5 crore. Under this scheme, returns are filed quarterly while tax is paid monthly using Form PMT-06. The Invoice Furnishing Facility (IFF) allows declaration of B2B sales during the first two months of each quarter.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eComposition Scheme\u003c\/h2\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eEligible traders and manufacturers with aggregate turnover up to \u003cstrong\u003e₹1.5 crore\u003c\/strong\u003e can opt for the Composition Scheme and pay GST at a fixed rate on turnover. Service providers with turnover up to \u003cstrong\u003e₹50 lakh\u003c\/strong\u003e are also eligible, subject to prescribed conditions. Composition taxpayers file annually via GSTR-4 and make quarterly tax payments through CMP-08.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003ePenalty for Late Filing of GST Returns\u003c\/h2\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eFiling is mandatory\u003c\/strong\u003e – Every registered taxpayer must file GST returns regularly, even if there is no business activity during the period.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eCascading delays\u003c\/strong\u003e – Missing one deadline blocks you from filing the next period's return, leading to a pile-up of pending returns.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eLate filing penalty\u003c\/strong\u003e – Late filing of GSTR-1 results in a penalty that reflects in your GSTR-3B. The statutory late fee is \u003cstrong\u003e₹100 per day each for CGST and SGST\u003c\/strong\u003e, capped at a maximum of \u003cstrong\u003e₹5,000\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eInterest on late tax payment\u003c\/strong\u003e – If you owe taxes and pay late, interest is charged at \u003cstrong\u003e18% per annum\u003c\/strong\u003e on the outstanding amount, calculated from the day after the due date until the date of payment.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eAnnual return late fees\u003c\/strong\u003e – For GSTR-9 and GSTR-9C, the late fee is capped at \u003cstrong\u003e0.25% of your turnover\u003c\/strong\u003e in the relevant state or UT, unless the government provides specific relief.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch2 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eHow BizReady Handles Your GST Filing\u003c\/h2\u003e\n\u003ch3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\"\u003eDedicated GST Advisor\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eWhen you outsource your GST compliance to BizReady, a dedicated GST advisor is assigned to your business. This advisor understands your industry, reaches out to you every month, collects the necessary information, prepares your returns, and ensures timely filing.\u003c\/p\u003e\n\u003ch3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\"\u003eTimely Reminders\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eOur platform sends you reminders well before filing deadlines, and your dedicated advisor follows up periodically to make sure no deadlines are missed and no penalties are incurred.\u003c\/p\u003e\n\u003ch3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\"\u003eMonthly GST Status Reports\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eYour GST advisor shares monthly reports detailing the status of your return filings – including GSTR-1, GSTR-3B, ITC reconciliation, and actionable next steps.\u003c\/p\u003e\n\u003ch3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\"\u003eEnd-to-End Support\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eFrom GST registration to monthly\/quarterly return filing, annual returns, ITC reconciliation, and handling notices – BizReady manages the complete GST compliance lifecycle for your business.\u003c\/p\u003e\n\u003ch3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\"\u003eTransparent Pricing\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eNo hidden charges. You know exactly what your GST filing will cost before we begin.\u003c\/p\u003e\n\u003ch3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\"\u003eBacked by Experts\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eBizReady's GST services are powered by experienced Chartered Accountants and tax professionals from LexVerge LLP, bringing big-firm expertise at SME-friendly prices.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eDue dates for various types of GST returns\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ctable width=\"100%\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003cth style=\"width: 20.2166%;\"\u003e\u003cstrong\u003eGST Return\u003c\/strong\u003e\u003c\/th\u003e\n\u003cth style=\"width: 28.8809%;\"\u003e\u003cstrong\u003eType of Taxpayer\u003c\/strong\u003e\u003c\/th\u003e\n\u003cth style=\"width: 50.1805%;\"\u003e\u003cstrong\u003eDue Date\u003c\/strong\u003e\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-1\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eRegular Taxpayer\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003eMonthly: 11th of the following month Quarterly: 13th of the month following the quarter\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-2A (Auto-generated)\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eAll Taxpayers\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003eAuto-generated, utilized for reconciliation purposes\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-3B\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eRegular Taxpayer\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003eMonthly: 20th of the following month\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-4\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eComposition Scheme Dealer\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003eAnnually: 30th of April following the end of the financial year\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-5\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eNon-Resident Foreign Taxpayer\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003e20th of the following month\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-6\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eInput Service Distributor\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003e13th of the following month\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-7\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eTax Deducted at Source (TDS)\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003e10th of the following month\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-8\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eE-commerce Operator\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003e10th of the following month\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-9\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eRegular Taxpayer (Annual)\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003e31st December of the following financial year\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 20.2166%;\"\u003eGSTR-9C\u003c\/td\u003e\n\u003ctd style=\"width: 28.8809%;\"\u003eTaxpayers with turnover exceeding ₹5 crore\u003c\/td\u003e\n\u003ctd style=\"width: 50.1805%;\"\u003eFiled along with GSTR-9, by 31st December of the following financial year\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"BizReady","offers":[{"title":"Monthly","offer_id":48288243089635,"sku":null,"price":700.0,"currency_code":"INR","in_stock":true},{"title":"Yearly","offer_id":48288243122403,"sku":null,"price":6999.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/2237\/6675\/files\/GSTFilingbyAccountant.png?v=1771496211"},{"product_id":"export-without-igst-gst-lut-filing","title":"Export Without IGST – GST LUT Filing","description":"\u003cp\u003e\u003cspan\u003eFile your GST LUT online to export goods or services without payment of IGST. Get expert assistance and seamless compliance for the financial year.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch3 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eLUT Filing for Exporters\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eAre you an exporter looking to simplify your operations and improve cash flow? The Letter of Undertaking (LUT) is an essential document under GST that allows you to export goods and services \u003cstrong\u003ewithout paying Integrated Goods and Services Tax (IGST)\u003c\/strong\u003e at the time of supply. This means no blocked working capital, no refund follow-ups – just seamless, tax-free exports.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eBizReady handles the entire LUT filing process for you\u003c\/strong\u003e – from document preparation to online submission of Form GST RFD-11 – ensuring accuracy and compliance at every step.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch3 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eWhat is LUT in GST?\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eLUT stands for \u003cstrong\u003eLetter of Undertaking\u003c\/strong\u003e. It is a declaration filed by exporters under the GST framework that allows them to export goods or services without the obligation of paying IGST upfront. Instead of paying tax and then claiming a refund, the LUT enables zero-rated exports from the outset – keeping your funds free and your operations efficient.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eThe LUT is filed using \u003cstrong\u003eForm GST RFD-11\u003c\/strong\u003e on the GST portal and is mandatory for all registered taxpayers engaged in the export of goods or services.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch3 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eEligibility Criteria for LUT Filing\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eWho can file:\u003c\/strong\u003e Any registered taxpayer engaged in exporting goods or services can file an LUT, provided they have not been prosecuted for tax evasion exceeding ₹2.5 crore.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eKey requirements:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eIntent to Supply:\u003c\/strong\u003e The applicant must intend to supply goods or services within India, to foreign countries, or to Special Economic Zones (SEZs).\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGST Registration:\u003c\/strong\u003e The entity must be registered under the GST framework.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eTax-Free Supply:\u003c\/strong\u003e The purpose of the LUT is to enable supply of goods or services without payment of integrated tax.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch3 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eLUT vs. Bond\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eAn LUT is valid for \u003cstrong\u003eone financial year\u003c\/strong\u003e and must be renewed by filing a fresh LUT for each subsequent year. If the conditions outlined in the LUT are not met within the designated timeframe, the privileges are revoked and the exporter must furnish a bond instead.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eWhen do LUTs and bonds apply?\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eZero-Rated Supply to SEZ:\u003c\/strong\u003e Exporting to Special Economic Zones without IGST payment.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGoods Export:\u003c\/strong\u003e Exporting goods outside India without IGST payment.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eService Export:\u003c\/strong\u003e Providing services to foreign clients without IGST payment.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003eEntities that are ineligible for LUT can still export without IGST by furnishing a bond on non-judicial stamp paper, accompanied by a bank guarantee covering the anticipated tax liability.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch3 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eDocuments Required for LUT Filing\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eLUT Cover Letter\u003c\/strong\u003e – A request letter signed by an authorised person.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eCopy of GST Registration\u003c\/strong\u003e – Proof of active GST registration.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003ePAN Card of the Entity\u003c\/strong\u003e – For identification purposes.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eKYC of Authorised Person\u003c\/strong\u003e – Identity and address proof of the authorised signatory.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eGST RFD-11 Form\u003c\/strong\u003e – The prescribed application form for LUT.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eCopy of IEC Code\u003c\/strong\u003e – Import Export Code, if involved in exports.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eCancelled Cheque\u003c\/strong\u003e – From the entity's associated bank account.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eAuthorisation Letter\u003c\/strong\u003e – Granting signing power to the authorised signatory.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch3 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eAdvantages of Filing LUT for Exporters\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eTax-Free Exports:\u003c\/strong\u003e Export goods and services without paying IGST upfront. No need to pay tax first and then chase refunds for zero-rated supplies.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eSimplified Compliance:\u003c\/strong\u003e Avoid the complexities of claiming tax refunds or following up with tax authorities. Filing an LUT saves significant time and operational effort.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eUnblocked Working Capital:\u003c\/strong\u003e Funds that would otherwise be locked up as IGST payments remain available for business operations. This is especially valuable for SMEs managing tight cash flows.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eValid for a Full Year:\u003c\/strong\u003e Once filed, the LUT is valid for the entire financial year – minimising repetitive filings and letting you focus on growing your export business.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch3 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eKey Points to Remember\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eValidity:\u003c\/strong\u003e An LUT is valid for one financial year from the date of submission. A fresh LUT must be filed for each new financial year.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eConditional Acceptance:\u003c\/strong\u003e The LUT comes with specific conditions. Failure to meet them may result in revocation of privileges, requiring the exporter to furnish a bond.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eOfficial Letterhead:\u003c\/strong\u003e The LUT submission must be on the registered entity's official letterhead.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003ePrescribed Form:\u003c\/strong\u003e The LUT must be filed through the official \u003cstrong\u003eGST RFD-11\u003c\/strong\u003e form by an authorised person – such as a Managing Director, Company Secretary, partner (in a partnership firm), or proprietor.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eBank Guarantee Limit (for Bonds):\u003c\/strong\u003e If a bond is required instead of an LUT, the accompanying bank guarantee should not exceed 15% of the bond amount. The jurisdictional GST Commissioner may waive this requirement.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eAlternative for Ineligible Entities:\u003c\/strong\u003e Those who cannot file an LUT can still furnish a bond with a bank guarantee to export without IGST payment.\u003c\/p\u003e\n\u003chr class=\"border-border-200 border-t-0.5 my-3 mx-1.5\"\u003e\n\u003ch3 class=\"text-text-100 mt-3 -mb-1 text-[1.125rem] font-bold\"\u003eHow BizReady Simplifies LUT Filing\u003c\/h3\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eEnd-to-End Support:\u003c\/strong\u003e From document collection to online submission of GST RFD-11, our team handles every step of the process.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eExpert Guidance:\u003c\/strong\u003e Our Chartered Accountants understand the nuances of GST export regulations and ensure your LUT is filed accurately and on time.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eAnnual Renewal Reminders:\u003c\/strong\u003e We track your LUT validity and remind you before it expires, so your export operations are never interrupted.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eTransparent Pricing:\u003c\/strong\u003e No hidden fees – you know the exact cost before we start.\u003c\/p\u003e\n\u003cp class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"\u003e\u003cstrong\u003eBacked by Professionals:\u003c\/strong\u003e BizReady's GST services are powered by the tax experts at LexVerge LLP, bringing deep expertise in international trade compliance to your doorstep.\u003c\/p\u003e","brand":"BizReady","offers":[{"title":"Default Title","offer_id":48288247546083,"sku":null,"price":999.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/2237\/6675\/files\/GSTLUTFiling.png?v=1771496709"},{"product_id":"annual-return-gstr-9-filing","title":"Annual Return (GSTR-9) Filing","description":"\u003cdiv\u003e\n\u003cp id=\"hero-description-annual-ret\"\u003eGSTR-9 is the annual return that eligible regular GST-registered taxpayers must file. It consolidates all monthly\/quarterly returns filed during the financial year. File GSTR-9 online easily and avoid penalties.\u003c\/p\u003e\n\u003cp\u003e GSTR-9 is an essential annual filing obligation for all taxpayers registered under the Goods and Services Tax (GST) system. GSTR 9 encapsulates comprehensive information concerning outward and inward supplies, encompassing transactions made or received during the relevant financial year. This includes supplies governed by Central GST (CGST), State GST (SGST), and Integrated GST (IGST) regulations. The return is a consolidated record of all monthly or quarterly returns submitted within the corresponding year. \u003c\/p\u003e\n\u003cp\u003eAt BizReady, we specialise in simplifying the GSTR 9 filing process and ensuring that it is filed before GSTR 9 due date. Recognising that dealing with taxes can often be confusing, we aim to streamline the procedure and guide you through each step. Leveraging our expertise and user-friendly approach, you can confidently handle your GSTR 9 filings with accuracy.\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ch3 id=\"h2_1\"\u003eWhat is GSTR 9?\u003c\/h3\u003e\n\u003cp\u003eGSTR-9 is a yearly report that registered taxpayers need to submit. This report contains everything they bought and sold throughout the year, including different taxes (like CGST, SGST, and IGST). It also covers their total sales and purchases and audit details for the year. In short, GSTR-9 summarizes a whole year's business transactions and tax details. The GST annual return limit for businesses is Rs. 2 crore, but filing is optional for those with a turnover up to Rs. 2 crore.\u003c\/p\u003e\n\u003ch3 id=\"h2_2\"\u003eGSTR 9 Applicability\u003c\/h3\u003e\n\u003cp\u003eThe requirement to file Form GSTR-9 extends to various categories of taxpayers based on their registration status, GST annual return limit, and activities during the financial year. The following entities are subject to GSTR 9 Applicability and obligated to submit this annual return:\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eNormal Taxpayers: Individuals or entities registered as regular taxpayers fall under the purview of Form GSTR 9 filing. This encompasses businesses operating under standard tax provisions.\u003c\/li\u003e\n\u003cli\u003eSEZ Units and SEZ Developers: Special Economic Zone (SEZ) units and SEZ developers must also submit Form GSTR-9. This ensures comprehensive reporting of their financial activities within the fiscal year.\u003c\/li\u003e\n\u003cli\u003eTransition from Composition Scheme: Taxpayers who have transitioned from the composition scheme to normal taxpayer status during the financial year are mandated to file Form GSTR 9. This captures their shift from a simplified tax regime to a regular tax framework.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 id=\"h2_3\"\u003eExclusions from Form GSTR 9 Filing\u003c\/h3\u003e\n\u003cp\u003eComposition Taxpayers: Taxpayers operating under the composition scheme have a distinct annual return form, i.e., Form GSTR-9A, designed to cater to their specific requirements. As such, they are not required to file Form GSTR-9.\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eCasual Taxpayers: Those taxpayers who engage in sporadic or occasional business activities, everyday taxpayers, are exempt from filing the Annual Return in Form GSTR-9.\u003c\/li\u003e\n\u003cli\u003eNon-Resident Taxpayers: Taxpayers who are not residents of the country and engage in taxable transactions within India, non-resident taxpayers, are not obligated to file Form GSTR-9.\u003c\/li\u003e\n\u003cli\u003eInput Service Distributors (ISD) and OIDAR Service Providers: Entities functioning as Input Service Distributors or providing Online Information and Database Access or Retrieval services are also excluded from the requirement to file Form GSTR-9.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 id=\"h2_4\"\u003eTypes of GST Annual Returns\u003c\/h3\u003e\n\u003cp\u003eGSTR 9 Entities exceeding a turnover of 2 crores are mandated to file the GST annual return using form GSTR-9. This return compiles comprehensive financial information.\u003c\/p\u003e\n\u003ch3\u003eGSTR-9A\u003c\/h3\u003e\n\u003cp\u003eRegistered taxpayers who opted for the GST Composition scheme must submit GSTR-9A. This tailored return addresses the specific needs of composition scheme participants.\u003c\/p\u003e\n\u003ch3\u003eGSTR-9C\u003c\/h3\u003e\n\u003cp\u003eForm GSTR-9C reconciles the taxpayer's annual returns in GSTR-9 with the figures found in their audited financial statements for the given financial year. This reconciliation statement is essential for entities requiring an annual account audit.\u003c\/p\u003e\n\u003cp\u003eGST Audit Requirement GSTR-9C applies to taxpayers with an annual aggregate turnover exceeding two crores, necessitating an annual audit of their accounts. The preparation and certification of GSTR-9C are entrusted to Chartered Accountants or Cost Accountants.\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003c\/div\u003e","brand":"BizReady","offers":[{"title":"Default Title","offer_id":48288258490595,"sku":null,"price":7499.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/2237\/6675\/files\/GSTR9.png?v=1771496843"}],"url":"https:\/\/www.bizready.in\/collections\/gst.oembed","provider":"BizReady","version":"1.0","type":"link"}