• Call us :
  • 011-26412134, +91- 9911555354
Manoj Jagram & Associates

Manoj Jagram & Associates

Chartered Accountants

GST Consulting and Training

Expertise With A Potenial To Deliver Maximum Benefits

Although the GST implementation is done and it's smooth sailing. The GST law is evolving. There are many changes happening. A lot of notifications, circulars and press releases are happening all the time. There are lot of typical situations which are getting fine tuned by the law makers. Corporates need a lot of opinion and day to day to day consulting support with regard to GST.

Importance of GST consulting

In the dynamic time when the law is shaping up, corporates and multinational companies shall need to be connected to an expert team for consulting, legal opinions and day to day consulting. The corporates may need certifications from Chartered Accountants for complex aspects like Anti Profiteering.

GST Consulting Services

APMH has been niche practitioner of Indirect tax in India with specialized team for VAT and Service Tax consulting. APMH has been studying the law since more than an year before GST came in force. The team has developed a specialization with respect to 1. GST corporate trainings about legal, procedural and compliance aspects 2. GST legal opinion on issues like "Place of supply", "time of supply", "requirement of registration", etc. 3. GST HSN classification and rates matters 4. GST advance ruling applications 5. GST consulting help desk via personal meetings, calls and emails

Our scope of services under GST regime


Impact analysis

Our team of experts will understand your business and carry out an impact analysis covering all the important aspects i.e. working capital requirement, logistic issues, job work vs. In-house, procurement, Maximum Retail Price.


Transition Support

For existing registered entities under various Indirect tax laws, there would be an automatic transition to GST regime. The transition process will require assessment of situation and positions of taxation liability under existing laws. We'll work out the strategy for transition to GST and it's likely impact on the closing balance of tax obligations and benefits.


Regular Compliances

Once GST is made applicable and transition process is complete, our next role would be to support you in regular compliances under GST which includes but not limited to new registrations, amendments in existing registration, calculation of periodical tax liability, preparation and filing of tax return, tax assessment etc.

GST Exemption and Remedies

There are basically two types of exemption and remedies available to the taxpayer, one is basic exemption and another is the composition scheme. Let us understand both:

1. Basic Exemption
This rule lays down that GST registration is a must for a supply of goods or services that incur value of 20 lakhs or more and the registration has to be applied for within 30 days. The following states namely Jammu and Kashmir, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Himachal Pradesh, Uttarakhand, Sikkim, Tripura, and Nagaland will be exempt from this rule and the cut off for these states is 10 lakhs and beyond.

2. Composition Scheme (LEVY)
If the turnover is less than 50 lakhs, one can apply for the composition scheme. Business can't be done outside the state and a composition rate of 2.5% will be applied to the manufacturer and others have to pay 1%.

Compulsory requirements for GST

GST being a new concept may take a while for people to understand, therefore, more care has to be taken to comprehend the various requirements that will ensure smooth registration process and approval of the same.

  • Company registration certificate, AOP, in the case of partnership and trust the society and registration deed is required.
  • Residence proof in case of own property or rental agreement in case of rented property
  • A copy of bank statement showing transactions and also the first page of bank pass book containing all details like IFSC Code, MICR code and Account Number.
  • Passport size photo
  • Authorization letter

Mandatory GST Registration Cases

In spite of any exemption or remedies, the following cases will need GST registration compulsorily even if turn-over is less.

Person making any inter state taxable supply.

Casual taxable person making any taxable supply.

Persons who are required to pay tax under Reverse Charge.

Non resident taxable person making any taxable supply.

Every person providing online information database access from outside India - AWS, Godaddy etc.

Anything else notified by the Government from time to time.

Person supplying goods/services on behalf of someone else (agent).

Input service Distributor - Whether or not register.

Person selling on e-commerce platform like Flipkart, amazon etc.

Every e-commerce operator - Flipkart, amazon, snapdeal etc.

Persons who are required to deduct TDS (Govt Departments).

Cases of GST exemption

There are only two cases where GST registration is not required at all even if the turnover is more than 20 lakh. The two cases are as follows:

1. Exempted Goods / Service Supplier
Any supplier of goods or services that are exempt from being taxed or can't be taxed even if the turnover is more than 20 lakhs.

2. An agriculturist who supplies produce cultivated on land
An agriculturist cultivates land by himself or by employing others is also exempt from GST if he supplies the land produce.

Difference between GST, Excise, VAT/Sales Tax and Service tax

Let us discuss some of the most important difference between the existing excise duty, VAT/sales tax, service and new GST.

Factors GST Regime Excise Duty VAT/Sales Tax Service Tax
Levied on Supply of goods or services or both Manufacture of Goods & not applicable on services Trading or goods and not applicable on services Applicable on rendering of services only
Levied by Central & State government both Central & Statement - max by Central Government Levied by State Government - Central has no right Levied only by central govt - state govt has no right
Average Tax rate There are 5 rates; 0%, 5%, 12%, 18% and 28% The excise duty rate is 12% on an average There are five rates which also differ state to state The current tax rate is 15%
Returns 3 Monthly returns 2 to 3 monthly returns 4 Quarterly returns 2 Half yearly returns
Basic Exemption Upto Rs. 20 lakh (Rs. 10 lakh for North eastern states) No excise duty upto 1.5 Cr 10 to 20 lakh, differ state to state SSI exemption of Rs. 10 lakh
Due date tax Monthly by 20th of next month. Monthly by 15th of next month. Quarterly for individual / HUF monthly for others Quarterly for individual / HUF monthly for others
ITC Available in most cases Less as compared to GST Very complex & differ state to state Available in most cases
Ease? Complex structure Highly complex Height problematic Less complex than GST

Compliances after GST Registration

There are so many compliances under GST and if not complied properly, then there is a provision of high penalties. Here are three main compliances:



Invoices should be uploaded on GSTN and reference number must be generated before supply is made.


3 Returns

GSTR 1, 2, 3 are the 3 monthly returns which must be filed according to the uploaded invoices.



An annual return has to be filed as well

Enquire Us

Please send us your query and we feel very happy helping you