Yes, GST registration is mandatory for businesses with annual turnover exceeding ₹40 lakhs for goods (₹20 lakhs for services) in Odisha. Additionally, businesses engaged in inter-state supply, e-commerce, or casual taxable supplies must register regardless of turnover.

The GST threshold limit in Odisha is ₹40 lakhs for businesses dealing in goods and ₹20 lakhs for service providers. For special category states, these limits are ₹20 lakhs and ₹10 lakhs respectively. Businesses below threshold can opt for voluntary registration.

Industrial units in Odisha must file GSTR-1 (outward supplies) by 11th of following month, GSTR-3B (summary return) by 20th of following month, and annual returns GSTR-9 and GSTR-9C (if turnover exceeds ₹5 crores). Manufacturing units may also need to comply with e-invoicing requirements.

Late filing attracts late fees of ₹50 per day (₹25 CGST + ₹25 SGST) up to a maximum of ₹10,000 per return. Additionally, interest at 18% per annum is charged on pending tax liability. Continuous non-compliance may lead to GSTIN cancellation, ITC reversal, and departmental scrutiny.

Yes, Leegal provides comprehensive support for GST scrutiny notices, show cause notices, and departmental proceedings. Our team drafts detailed responses, prepares supporting documents, represents clients before GST authorities, and handles appeals when necessary. We have successfully resolved numerous scrutiny matters for businesses across Odisha.