GST Registration

Following persons are required to register themselves mandatorily under GST regime:

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**e-commerce sellers / aggregators need not register if total sales are less than Rs. 20 lakhs. Notification No. 65/2017 – Central Tax dated 15.11.2017

GST Registration by Type of Taxable Person


Documents required for GST Registration

We at BC Shetty and Co , provide hassle free GST registration services with competitive prices. Our GST registration services are designed to help you in getting your business GST compliant, by providing step by step guidance during the entire registration process.

GST Compliance


GST has been implemented from 01.07.2017 in India and has issued various notifications, circulars and orders so far to enable the tax payers to interpret and analyze the legal provisions in the GST Act and to comply with the requirements as per the Law.

There are multiple returns prescribed in the GST Rules to be complied by the Registered Dealers. Following are some of the returns to be filed by the dealers as per the latest notifications:

Review of GST Compliance


Due to the reasons of having high level of compliance requirement and frequent change in provisions, organization need the help of professionals to ensure the compliance with emerging law. We will provide assistance in ensuring compliance by conducting GST review on periodical basis covering all the areas of business such as sales, purchases, marketing, inventory and finance.

This service covers the following functions:


All registered tax payers who export the goods or services will now have to furnish Letter of Undertaking (LUT) in GST RFD-11 form on the common portal of GSTN in order to make exports without payment of IGST. We at BCS assist you in Obtaining Letter of Undertaking to ensure timely adherence to the required compliances.


GST Refund On Export Of Goods and Services

As per section 54 of CGST Act, 2017, excess amount of GST paid can be claimed as refund in following cases:

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GST provisions prescribes various modes of utilization of input tax credits and also states the procedure to claim the excess refund which cannot be set off against outward tax liability due to various factors. Refund process involves judgement on the procedural aspects as well as the contention of the revenue in each case due to multiple interpretation of a same situation. We at BCS having in-depth knowledge in various Indirect tax laws and the routed connections between the provisions of erstwhile tax laws, suggest best suitable option in a particular case.

GST Advisory Services

We provide following advisory services under GST:


Audit Under GST


As per section 35(5) of CGST Act, 2017, Every registered person whose turnover during a financial year exceeds the prescribed limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of audited annual accounts, reconciliation statement under section 44(2) and other documents in such form and manner as may be prescribed before 31st of December of subsequent year.

We at BCS conduct the audit of books of account under GST provisions covering the following aspects: