GST Services in Arunachal Pradesh

GST registration is mandatory if your annual turnover exceeds ₹40 Lakh for goods or ₹20 Lakh for services. However, interstate sellers, e-commerce operators, and certain categories must register regardless of turnover. Arunachal Pradesh, being a special category state, has specific threshold considerations.

Regular taxpayers must file GSTR-1 (outward supplies) and GSTR-3B (summary return) monthly or quarterly. Annual returns include GSTR-9 and GSTR-9C (for businesses above ₹5 Cr turnover). Composition dealers file CMP-08 quarterly and GSTR-4 annually.

Late filing attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for GSTR-3B, subject to a maximum of ₹5,000 per return. For Nil returns, it's ₹20 per day. Additionally, 18% annual interest is charged on unpaid tax. Persistent defaults can lead to GST registration cancellation.

Yes, Leegal provides complete GST notice handling services including analysis of notice, preparation of reply, documentation support, and representation before GST authorities. We handle notices related to ITC mismatches, return discrepancies, registration issues, and departmental scrutiny.

ITC can be claimed when: (1) you have a valid tax invoice, (2) goods/services are received, (3) tax is paid by supplier, and (4) you file returns. ITC appears in GSTR-2A/2B auto-populated from supplier's GSTR-1. Leegal helps reconcile ITC, identify mismatches, and maximize legitimate credit claims.

With complete documentation, GST registration typically takes 3-7 working days. The process includes Aadhaar authentication, document verification, and approval by the GST officer. Leegal ensures proper documentation to minimize queries and expedite the process.