GST Services in Goa

Yes, GST registration is mandatory in Goa if your annual turnover exceeds ₹20 lakhs (₹10 lakhs for special category states). It's also mandatory for businesses involved in inter-state supply, e-commerce, or those required to pay tax under reverse charge mechanism. Service providers and businesses in the tourism sector often cross this threshold and must register.

Regular taxpayers must file GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment) monthly or quarterly. GSTR-9 is the annual return filed yearly. Businesses with turnover above ₹5 crores must also file GSTR-9C (reconciliation statement). Composition scheme dealers file GSTR-4 quarterly.

Late filing attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for GSTR-3B with tax liability, and ₹20 per day for nil returns. Additionally, 18% annual interest is charged on unpaid tax. Maximum late fee is capped at ₹10,000 per return. Consistent delays can also lead to GST registration cancellation.

Yes, absolutely. Leegal specializes in GST notice handling including ASMT-10, DRC-01, DRC-03, and SCN notices. Our team analyzes the notice, prepares appropriate replies, gathers supporting documents, and represents you before GST authorities for hearings if required. We aim to resolve notices efficiently while protecting your interests.

Input Tax Credit can be claimed on GST paid on purchases used for business purposes. To claim ITC, you must have valid tax invoices, the supplier must have filed their returns, the purchases must reflect in your GSTR-2A/2B, and goods/services must be received. Leegal helps with ITC reconciliation, ensuring maximum eligible credit is claimed while avoiding mismatches.

Hotels with room tariff up to ₹7,500 per day attract 12% GST, while rooms above ₹7,500 attract 18% GST. Restaurants in hotels with room tariff above ₹7,500 charge 18% GST (with ITC), while standalone restaurants and those in hotels below ₹7,500 charge 5% GST (without ITC). Tour operators can charge 5% GST on tour packages.