Why Partner with Paresh Rawal & Associates for GST Return Filing?

GST compliance doesn’t have to be stressful, delayed, or risky.
At Paresh Rawal & Associates, we combine deep GST law expertise with AI-driven compliance tools to deliver accurate, timely, and penalty-free GST return filing — every single month.

GST Compliance, Powered by AI

We don’t just file returns — we intelligently manage GST.

• AI-based data validation & mismatch detection

• Automated reconciliation of GSTR-1, GSTR-3B & 2B

• Early identification of ITC risks, Rule 37A issues & vendor defaults

• Smart reminders so deadlines never chase you

Result Fewer notices. Zero surprises. Peace of mind.

GST Experts Who Know the Law — Not Just the Portal

Our team of Chartered Accountants and Management Professionals brings practical GST law knowledge, not textbook theory.

• Correct classification & tax positions

• Strategic ITC optimisation (legally, of course)

• Proactive advisory to avoid penalties & interest

• Strong handling of assessments, scrutiny & departmental queries

Personalized, Business-First Approach

Every business is different — and so is its GST story.
We don’t believe in “one-size-fits-all” filing.
Our solutions are custom-designed based on:

• Your industry & transaction flow

• Multi-state / multi-GSTIN structure

• Vendor compliance health

• Working capital impact

Mumbai-Based. Nationwide Reach.

Headquartered in Mumbai, the financial capital of India, we serve clients across India with technology-enabled GST & tax solutions — efficiently, securely, and professionally.

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Let AI-Driven Compliance Work for You

If you want GST filings done right the first time, backed by law, logic, and technology, you’re in the right place.

Connect with Paresh Rawal & Associates today
Smart Compliance. Strong Advisory. Zero Guesswork.

(Because GST is serious business — but managing it doesn’t have to be painful.)

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WHAT ARE GOODS AND SERVICE TAX (GST)

The Goods and Services Tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. It is a comprehensive, multi-stage, destination-based tax that replaces various previous indirect taxes, including VAT, service tax, and excise duty. GST is collected at each stage of the production and distribution cycle, with the final burden falling on the end customer. It aims to simplify the tax structure, develop a unified national market, and boost compliance. GST is divided into three components: Central GST (CGST), State GST (SGST) within states, and Integrated GST (IGST) for interstate transactions.

MEANING OF GST RETURN FILING

GST return filing refers to the process by which registered taxpayers must file returns for Goods and Services Tax (GST) every month. A ‘return' is stated as the paperwork that a taxpayer is required to file in accordance with the tax authorities. These returns provide details of the income, sales, purchases, and taxes paid and collected. Filing GST returns is mandatory and ensures compliance with the tax laws. It involves declaring details such as outward and inward supplies, tax liability, and input tax credit. There are different types of GST returns that must be filed monthly, quarterly, or annually, depending on the business turnover and type.

Every individual registered under the new regime of GST would need to file timely returns. Even if a legal entity has no ongoing activity, it must file returns as GST nil returns' to avoid GST compliance issues.

BENEFITS OF GST RETURN FILING

• Greater Tax Base
• Lower taxes, subsuming of taxes
• Ease of doing Business
• Unified Platform

GST return is a document that consists of all the details of income/sales, expense/purchase of any tax-paying individual or company. One must file their GST return with the tax administrative authority, according to the GST return filing consultants. The net tax liability of a person is calculated by the tax authorities with a GST return. In the GST regime, any regular business with more than 5 crores of annual aggregate turnover is obliged to file 2 monthly returns and 1 annual return. This totals about 26 GST return filings in a year. However, under the QRMP scheme, the number of GST filings may vary quarterly for GSTR-1 filers. For them, the number of return filings in a year is 9 (this also includes GSTR 3B and annual return). Special cases such as composition dealers have separate returns that need to be filed. They are required to file 5 GSTR return filings in a year. Many businesses opt for GST return filing services to ensure accuracy and compliance.

Here is the list of all the GST returns to be filed (along with their due dates) as prescribed under the CGST Act:

Return Form	Applicable Entrepreneurs	Description	GST Filing Due Dates
GSTR 1	Taxable Suppliers / Normal Taxpayers	Contain details of taxable goods/services/both and that of outward supplies (sales transactions). No tax is required to be paid through this return	10th of the next month
GSTR 2	Taxable Recipients / Normal Taxpayers	Carries details of inward supplies (purchases) related to taxable goods/services, along with ITC claims	15th of the next month
GSTR 2A	Taxable Recipients / Normal Taxpayers	Contains all the data of inward supplies of goods/services. The data is auto-populated and is a read-only return	-
GSTR 2B	Taxable Recipients / Normal Taxpayers	Is an auto-drafted ITC statement introduced by GSTN to simplify ITC claims	Generated on the 12th of every month
GSTR 3	Taxable Individuals	Includes information on monthly returns based on finalization of inward and outward supplies along with total tax payable	20th of the next month
GSTR 3B	Taxable Individuals	Contains summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid	Monthly - 20th of the next month Quarterly - 22 or 24th of the next month
GSTR 4	Composition Suppliers	Carries details related to GST return filing that is to be filed on annual basis by taxpayers who have opted for composition scheme	30th April of next year
GSTR 5	Taxable NRIs	Includes details of GST return filing for non-reisdent foreign individuals provided they are registered under GST and carry out transactions in India	20th of next month
GSTR 5A	Non-Resident OIDAR Service Providers	Contains details of the services provided from a place outside India to a person in India to unregistered person or non-taxable customers. (OIDAR - Online Information and Database Access or Retrieval)	20th of next month
GSTR 6	Input Service Distributor	Contains details of all the documents issued for the distribution of input credit and the manner of distribution	13th of next month
GSTR 7	Registered Persons Deducting tax at source (TDS)	This form facilitates return filing for authorities initiating TDS. It includes information of TDS deducted, the TDS liability (payable and paid) and TDS refund claimed (if any).	10th of the next month
GSTR 8	E-commerce Operators who are required to collect TCS	Contains information on all the supplies made through the E-commerce platform and the TCS collected on the same	10th of the next month
GSTR 9	Taxable Individuals	Annual Return - It is a combination of all the monthly and quarterly returns filed during that year (GSTR-1, GSTR-2A and GSTR-3B)	31st December of the next financial year
GSTR 9A	-	Consolidation of all the quarterly returns filed during the year	-
GSTR 9B	-	An annual return that contains details filed in GSTR 8	-
GSTR 9C	Self-certified Reconciliation Statement	Reconciliation filed by all the taxpayers whose turnover has exceeded 5 crores in that financial year	31st December of the next financial year
GSTR 10	Taxable Individuals	Final Return - Filed by a taxable individual whose registration has been cancelled or surrendered	Within 3 months of cancellation of order
GSTR 11	Individuals with UIN	Contains data of all the inward supplies received and claimed refund	28th of the month following the month for which statement is filed

Working with GST return filing consultants will ease the compliance burden for SMEs, and they can focus more on their business rather than getting occupied in GST return filing compliance procedures.

Late fee & Penalty for delayed GST return filing

Filing GSTR-3B is mandatory. Even if a business has no transactions during any month, it will still have to file a “NIL Return”.

From June 2021 onwards, the late fees will be levied and capped as follows:

• For Nil tax liability, the penalty is Rs. 20 per day and maximum Rs. 500
• For others the penalty is Rs. 50 per day and maximum charges may vary depending on the Annual Aggregate Turnover (AATO)
• The maximum penalty for AATO upto 1.5 crores is ₹2000
• The maximum penalty or AATO between 1.5 to 5 crores the charges are Rs. 5000
• The maximum penalty for AATO above 5 crores the charges are Rs. 10000

Interest is 18% per annum. It must be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of GST return filing to the date of payment.

In case of nil GSTR-3B filing, the maximum late fee charged will be Rs.500 per return (i.e. Rs. 250/- each for CGST & SGST). The maximum penalty is Rs. 10,000 (if the turnover is more than 5 crores). There is no late fee on IGST.

Hire Paresh Rawal & Associates as your GST return filing consultants to ensure prompt filing of GST returns without any delays, complications, or discrepancies.

Why Choose Our Income Tax Return Services?

• Maximize Your Refunds: We make sure to claim all deductions and exemptions you are entitled to. In fact, on average, our clients save an additional 15,000 against self-filing.
• Accuracy Guaranteed: The team will check your return twice by a senior consultant to ensure that it is accurate.
• Fast Turnaround: Most returns can be filed within 24 - 48 hours of when you send in the completed documents needed to file your return.
• Year-Round Assistance: The agents will complete your return, and it will not disappear. The team is still available to assist you if you need to amend, receive a notice, or need to ask a question.
• Clear & Fair Pricing: All prices for services are transparent, competitive, and upfront. There are no hidden fees.

Our Income Tax Return Filing Process

• Document Collection: We provide you with a list of all of the documents required. You can upload your sensitive documents to us securely on our secure portal, you can email us, or you can simply bring your documents to us.
• Expert Review: Our income tax return consultants review your financial information to confirm that you are claiming all deductions, and you meet requirements for compliance.
• ITR Preparation: We choose the correct and most beneficial ITR (ITR-1, ITR-2, ITR-3, ITR-4 etc.) for you.
• Client Approval: You review the return prepared on your behalf before we e-file it gives you transparency throughout the process.
• E-filing & Verification: We handle e-filing on your behalf and will check with you how to verify and process your filing until it is accepted.
• Post Filing Support: After we e-file your income tax return we are available if you require assistance with processing your refund, answering a query, or understanding a notice from CRA etc.

Kinds of ITR Forms We Manage

• ITR-1 (Sahaj): Salaried income, one house property, basic investments.
• ITR-2: Several salary sources, capital gains, and multiple properties, foreign income/assets.
• ITR-3: Business/professional income, partnership firms, and presumptive taxation.
• ITR-4 (Sugam): Presumptive business/professional income under Sections 44AD/44ADA.
• ITR-5 & ITR-6: LLPs, AOPs, BOIs, companies, and other unique cases.

Documentation Needed for ITR Filing

Salaried Individuals:

• Form 16, salary slip and bank statements
• Investment proof (80C, 80D etc.)
• HRA receipts and home loan certificates

Business/Professionals:

• Profit & Loss statements, balance sheet, books of accounts
• GST returns, TDS certificates
• Proof of expenses & liability with proof of investment

Additional Documents:

• PAN & Aadhaar
• Last year’s ITR (if applicable)
• Capital gains statement, foreign income and/or foreign assets

Get the full checklist: Checklist of Documents Required for ITR Filing in India

Why Professional ITR Filing is Important

• Avoid Expensive Mistakes: Errors in self-filing can result in notices or penalties.
• Maximize Refunds: Every deduction and exemption is claimed to be accurate.
• Save Time & Stress: Experts do the compliance while letting you work or run your business.
• Stay Compliant: We are aware of the change to tax rules.
• Audit Assurance: All paperwork and representation if necessary.

In today’s business world, TDS compliance isn’t just a legal formality—it's a reputation game. One slip, and hello penalties, interest, notices… and of course, client stress. At Paresh Rawal & Associates, we make sure none of that even comes close to you.

Our TDS services are designed for businesses, professionals and corporates that want clean books, zero-notice compliance, and timely filing—without chasing paperwork or struggling with the portal.

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What We Do (Your End-to-End TDS Partner)

1.TDS Computation & Validation

We ensure correct deduction under every section—194C, 194J, 194Q, 194H, 195 and more.
No over-deduction, no under-deduction—just perfect accuracy.

2. PAN & Vendor Compliance Check

We verify every vendor for PAN, address mismatches, 206AB applicability, and default risk.

3. Quarterly TDS Return Filing (Form 24Q, 26Q, 27Q, 27EQ)

Filed accurately, with all annexures validated, so your return never gets rejected.

4. TDS on Salary (24Q) with Full Payroll Sync

From tax projections to Form 16 generation—we take care of it all.

5. Correction Statements (TDS Defaults Rectification)

Missed challan? Wrong PAN? Short deduction?
We fix your defaults, resolve TRACES errors, and clean up your 26AS view.

6. TDS Payment Management

Monthly challan preparation, due date alerts, and interest computation—handled seamlessly.

7. Lower/NIL Deduction Application (Form 13)

We assist in securing lower TDS certificates for vendors or clients to avoid cashflow blockage.

8.TRACES Support

Downloading certificates, resolving demand notices, reconciling outstanding demands—end to end.

Many salaried employees might be very well aware of the term 'professional tax' as it would have been mentioned in the pay slips/Form 16 issued to them. But all of them may or may not understand what it is and why is it appearing in their pays slips/Form 16 as a deduction from their salary income. Hence, this article is an attempt to provide a better picture of what is 'Professional tax' and why is it deducted and is it only salaried class who are bearing it.

What is Professional tax and who levies it?

The nomenclature ‘Professional tax' could be one those terms which do not completely convey the real meaning of the term. It is just not the tax levied only on professionals unlike the name suggests. It is a tax on all kinds of professions, trades, and employment and levied based on the income of such profession, trade, and employment. It is levied on employees, the person carrying on business including freelancers, professional etc. subject to income exceeding the monetary threshold if any.

As per Article 246 of the Constitution of India, only Parliament has the exclusive power to make laws with respect to Union List which includes taxes on income. The state has the power to make laws only with respect to Concurrent list and State list. However, Professional tax though is a kind of tax on income is levied by State Government (Not all states in the country chose to levy a professional tax). State Government is also empowered to make laws with respect to professional tax though being a tax on income under Article 276 of the Constitution of India which deals with a tax on professions, trades, callings, and employment.

It may be noted that professional tax is a deductible amount for the purpose of Income-tax Act, 1961 and can be deducted from taxable income.

Professional Tax Rate

Professional tax being levied by the State Government is different in different states. Every state has its own laws and regulation to govern professional tax of that particular state. However, all the states do follow slab system based on the income to levy the professional tax.

Further, Article 276 of the Constitution which empowers State Government to levy professional tax also has provided for a maximum cap of Rs. 2,500 beyond which professional tax cannot be charged on any person.

Following Details are provided for PTRC for the State of Maharashtra Registrations:

Obtaining a PTRC registration is mandatory within 30 days of employing first staff in the business. A delay in obtaining the PTRC Certificate will be charged at Rs.5 per day from the due date.

Slab for PTRC Payable by the Employer in Maharashtra:

SALARIES OR WAGES PAID TO EMPLOYEES (MONTHLY)	AMOUNT
Does not exceed Rs. 7,500	NIL
Female - Exceeds Rs. 7,500 but does not exceed Rs.10,000	NIL
Male - Exceeds Rs. 7,500 but does not exceed Rs.10,000	Rs. 175 per month
Female and Male - Exceeds Rs.10,000	Rs. 200 per month*

*Rs.300 in the month of February.

PTRC Payment and Filing of Returns:

The professional tax return must be filed by those having professional tax registration. For example in the state of Maharashtra, those entities having a professional tax liability of more than Rs.50, 000 are required to file a monthly professional tax return before the last date of each month. Those entities having a tax liability of less than Rs.50, 000 in the previous year are required to file a tax return annually - on or before the 31st of March.

A revised professional tax return can be filed in Maharashtra if any omission or incorrect statement has been furnished. Return can be revised at any time before a notice for assessment is served or before the expiry of a period of six months from the end of the year for which the return was due.

Annual Tax Liability During the Preceding Year	Periodicity	Due Date for Payment & E-Return Filing
Annual Tax Liability less than Rs. 50,000	Annually*	31st March of the respective F.Y.
Annual Tax Liability equal to or above Rs. 50,000	Monthly	Last day of the respective month.

*Periodicity is monthly in the first year of registration.

Professional Tax Fines & Penalties

While the actual amount of penalty or penal interest may depend on respective State's legislation, the penalty is being levied by all such states for not registering once professional tax legislation becomes applicable. Further, there are penalties for not making the payment within due date and also failing to file the return within specified due date.

For Example Maharashtra Professional Tax Fines and Penalties

Non-compliance under Professional Tax regulations in Maharashtra could attract heavy penalties or fines.

The penalty for Not Obtaining Professional Tax Registration

A penalty of Rs.5 per day of not obtaining professional tax registration (PTRC) in case of an employer and Rs.2 per day in case of a person (PTEC) is applicable.

The penalty for Late Filing of Return

The Late filing of professional tax return attracts a penalty of Rs.1000 due before the filing of the return. The penalty amount is payable in addition to any amount payable as per the return.

The penalty for Late Payment

The Late payment of professional tax dues can be penalized with a penalty of 10% of the tax due. Further, interest on late payment can be charged at up to 1.25% per month.