GST Consultants in Kochi, Kerala

Kerala follows the normal limits. A business supplying only goods must register when aggregate turnover crosses ₹40 lakh in a financial year; a supplier of services, or of both goods and services, must register above ₹20 lakh. Inter-state suppliers of goods and most e-commerce sellers must register regardless of turnover.

If the application is complete and Aadhaar authentication is done, registration is usually granted within about seven working days. If the officer orders physical verification of the premises or raises a clarification, it can take up to 30 days.

Monthly filers must file GSTR-3B by the 20th of the following month. Quarterly (QRMP) filers in Kerala file by the 22nd of the month after the quarter and pay tax for the first two months through PMT-06 by the 25th.

GSTR-1 reports your outward supplies invoice by invoice, which feeds your customers' GSTR-2B. GSTR-3B is the summary return in which you declare tax payable, claim input tax credit and pay the net tax.

The annual return GSTR-9 and the reconciliation statement GSTR-9C for FY 2025-26 are due by 31 December 2026. GSTR-9 is optional for taxpayers with aggregate turnover up to ₹2 crore, and GSTR-9C applies above ₹5 crore.

No. Since 2021, GSTR-9C is a self-certified reconciliation statement filed by the taxpayer. Most businesses still have it prepared by their chartered accountant because it must reconcile with the audited accounts.

Usually because some suppliers have not filed GSTR-1, filed late, or used the wrong GSTIN, so the invoices are missing from your GSTR-2B. Credit can be claimed only for invoices in GSTR-2B, so monthly reconciliation and supplier follow-up are essential.

The Invoice Management System lets recipients accept, reject or keep pending each invoice uploaded by suppliers before GSTR-2B is generated. Accepted invoices flow into your credit; rejected ones go back to the supplier for correction.

Businesses whose aggregate annual turnover has exceeded ₹5 crore in any financial year since 2017-18 must report B2B invoices to the Invoice Registration Portal. Those with turnover of ₹10 crore or more must report each invoice within 30 days of its date.

From 22 September 2025, most goods and services are taxed at 5% or 18%, with a 40% rate for luxury and sin goods. The earlier 12% and 28% slabs were largely merged into these rates, while gold and precious stones keep special rates.

Reconcile the two returns for the period, identify whether the gap is a timing difference, an amendment or a genuine short payment, and reply with the reconciliation and supporting invoices within the time given. Any admitted short payment should be paid with interest through DRC-03.

A first appeal to the Appellate Authority must be filed within three months of the order, with a pre-deposit of 10% of the disputed tax. An appeal to the GST Appellate Tribunal must be filed within three months of the first appeal order, with a further pre-deposit.

Yes. If you export under a Letter of Undertaking without paying IGST, you can claim a refund of unutilised input tax credit. If you pay IGST on export of goods, the refund is processed through the shipping bill. Refund claims must generally be filed within two years from the relevant date.

Late fee is charged per day of delay, subject to a cap, and interest at 18% a year applies on tax paid late. Continued non-filing can lead to blocking of e-way bills and suspension or cancellation of registration.

Yes. Each state needs its own GSTIN and returns, but we can file and reconcile all of them centrally from Kochi, including cross-charge and Input Service Distributor (ISD) entries between branches.