Every GST service, in one place.
87 GST services across 11 sections — registration, returns by form, input tax credit, e-invoicing, e-way bill, refunds, notices, advisory and audits. Plus industry-specific variants for e-commerce, OIDAR, SEZ, manufacturing, real estate and more. Route by what you need, then drill into the spoke that fits.
*Final fee depends on transaction volume, number of GSTINs, industry and reconciliation complexity. Confirmed after free consultation. GSTR-1 and GSTR-3B are filed as a pair under the Monthly GST Returns retainer. All fees exclusive of GST and government charges.
The four GST money pages.
Registration, returns, annual returns and audit — the live, already-ranking pages that parent every variant below. Start here if you just need the mainstream service.
GST Registration
New GSTIN registration capturing broad commercial intent. Parents the registration-variants section. Already-ranking live money page.
GST Returns
Monthly and quarterly returns. Parents the form-specific and industry-specific return spokes. Already-ranking live money page.
GST Annual Returns (GSTR-9 / 9C)
GSTR-9 plus GSTR-9C reconciliation. 31 December deadline, self-certified post-2020. Logical child of GST Returns.
GST Audit Cross-listed
Section 65 departmental audit plus Section 66 special audit. Cross-listed with Hub 09 Audit & Assurance.
GST Registration under Rule 14A New
Registration under the recent Rule 14A route. A newer provision — scope and thresholds confirmed against the latest CBIC notification before engagement.
Every registration scenario, covered.
Beyond the first GSTIN — amendments, cancellation, revocation, casual and non-resident registrations, and the composition scheme. The recurring lifecycle events most taxpayers misunderstand.
GST Registration Amendment New
Address changes, additional business activities, authorised signatory updates. Core vs non-core amendment distinction via REG-14. Recurring lifecycle service.
GST Registration Cancellation New
Business closure, threshold crossing-below, voluntary surrender. REG-16 plus final return GSTR-10. Often misunderstood — non-filing is not cancellation.
GST Registration Revocation New
Reactivating suo-motu cancelled GSTINs. Urgent intent — business operations blocked. REG-21 plus clearing pending returns and late fees.
GST Registration for Casual Taxable Person New
90-day temporary registration for exhibitions, trade fairs and project work in another state. Advance tax deposit required. Niche but premium ticket.
GST Registration for Non-Resident Taxable Person New
Foreign businesses physically operating in India temporarily. Distinct from OIDAR (digital-only). REG-09 plus Indian authorised signatory.
GST Composition Scheme Registration New
Sub-₹1.5cr turnover, simplified compliance — CMP-08 quarterly plus GSTR-4 annual at a 1-6% flat rate. High-volume SME buyer.
Form-specific return filing.
GSTR-1, 3B, 4, 5A, 7, 8 and 9C — each form has a distinct buyer, due date and complexity. GSTR-1 and 3B are filed as a pair under the Monthly GST Returns retainer.
GSTR-1 Filing (Outward Supplies) New
Monthly or quarterly outward-supply return, 11th due date. Filed as a pair with GSTR-3B under Patron's Monthly GST Returns retainer.
GSTR-3B Filing (Summary Return) New
The most-filed GST form, 20th due date. Auto-populated from GSTR-1 and GSTR-2B (hard-locked post-July 2025). Filed with GSTR-1 as a pair.
GSTR-4 Filing (Composition Annual) New
Annual return for composition scheme taxpayers. Distinct buyer — composition users do not file GSTR-1/3B. Cross-sells to composition registration.
GSTR-5A Filing (OIDAR Return) New
Monthly return for foreign digital service providers under Section 14 IGST. Cross-border premium with foreign-currency tracking.
GSTR-7 Filing (TDS Deductor) New
Section 51 TDS return for government, PSU and notified entities. 10th due date. Niche but recurring monthly.
GSTR-8 Filing (TCS — E-Commerce Operator) New
Section 52 TCS return for Amazon / Flipkart / Meesho-type operators. 0.5% TCS reconciliation premium over standard returns.
GSTR-9C Reconciliation New
Self-certified annual reconciliation for ₹5cr+ turnover, post-2020. Premium per-engagement ticket. Cross-listed with the Annual Returns engagement.
Input tax credit, optimised and defended.
GSTR-2B vs 3B reconciliation, Section 17(5) blocked credits, Rule 42/43 reversal, Section 16(4) time limits, capital goods ITC and strategic ITC advisory. The highest-value cluster for audit defence.
GST ITC Reconciliation — GSTR-2B vs 3B New
The highest-volume ITC engagement. Monthly 14th-18th reconciliation window, post-2026 hard-locking. Recurring monthly work.
GST ITC Blocked Credits — Section 17(5) New
Motor vehicles, food, construction and personal-use credits. Wrong availment triggers demand — a high-value advisory query.
GST ITC Reversal — Rule 42 / 43 New
Common-credit reversal for a taxable-plus-exempt supply mix — Rule 42 (inputs) and Rule 43 (capital goods). Annual reconciliation, premium advisory.
GST ITC Time Limit — Section 16(4) New
November of the following FY (or annual-return date). High-anxiety near deadline — lapsed ITC is a permanent loss.
GST ITC on Capital Goods New
Plant and machinery ITC availment plus Rule 43 five-year staggered reversal. Manufacturing buyer, premium advisory.
GST ITC Advisory & Optimization New
Premium engagement — pre-investment ITC analysis, supplier vetting, ITC maximisation and audit-defence positioning.
E-invoicing and e-way bill, end to end.
IRP integration, ERP/Tally/Zoho/SAP integration, e-way bill generation, job-work and multi-vehicle scenarios, and GTA/transporter compliance. Implementation-led projects.
E-Invoicing Implementation & IRP Integration New
B2B mandate above ₹5cr turnover — IRP / IRN / QR compliance. Implementation plus ongoing operations.
E-Invoicing for ERP & Billing Software Integration New
Tally, Zoho, SAP, Oracle or custom ERP — e-invoice generation via IRP API. Implementation-led project, premium ticket.
E-Way Bill Generation & Compliance New
₹50k+ goods movement — Part A and Part B. Generation, cancellation and extension. High-volume operational service.
E-Way Bill for Job Work & Multi-Vehicle New
Job-work delivery challan plus e-way bill, and multi-vehicle transhipment. Niche premium scenarios.
E-Way Bill for Transporters & GTA New
GTA and transporter obligations. Bridges to the Goods Transport Agency returns spoke in Section 08.
GST notices and disputes, answered fast.
Section 73/74 SCN response, ASMT-10 scrutiny, DRC-01 / 01A / 03, Section 107 first appeal — and the bridge to Hub 04 GSTAT for tribunal-stage disputes. Time-sensitive engagements.
GST Notice (Master)
The live master page capturing broad GST-notice commercial intent. Parents every notice and dispute spoke below.
Section 73 GST Notice New
Non-fraud demand show-cause notice. 3-year limitation, 10% penalty. Distinct from the Section 74 fraud track.
ASMT-10 Notice New
Pre-SCN scrutiny notice with ASMT-11 reply within 30 days. The most common GST notice for SMEs — early intervention prevents Section 73/74 escalation.
GST Notice — Restaurants New
Restaurant-segment notices — 5% vs 18% classification disputes, composition violations and Zomato/Swiggy reconciliation.
Section 74 GST Notice New
Fraud or wilful-misstatement show-cause notice. 5-year limitation, 100% penalty. Premium defence engagement.
GST DRC-01 & DRC-01A Response New
Formal demand notice plus pre-SCN intimation. Critical 30-day response window — time-sensitive.
GST DRC-03 Voluntary Payment New
Self-disclosure avoiding penalty under Section 73(8) / 74(8). A strategic compliance tool.
GST Appeal — Section 107 First Appellate Authority New
First appeal to Commissioner (Appeals) within 3 months. 10% pre-deposit. The foundational GST-litigation page.
GST Appeal to GSTAT — Section 112 Cross-listed
Bridge page to Hub 04 GSTAT for tribunal-stage disputes. Routes to the dedicated GSTAT litigation hub — single source of truth.
Premium GST advisory.
HSN/SAC classification, Section 15 valuation, place-of-supply determination, reverse charge and advance ruling. High-stakes engagements where a wrong position compounds into demand.
GST Classification & HSN/SAC Advisory New
Rate disputes across 5/12/18/28% slabs. Wrong classification compounds into demand — premium advisory opinion.
GST Valuation Services New
Section 15 plus Rules 27-35 — related-party, barter, free supplies and discounts. Complex per-engagement work.
GST Place of Supply Determination New
IGST Sections 10-13 — inter-state vs intra-state, bill-to/ship-to. High-stakes: a CGST+SGST vs IGST mistake triggers demand.
GST Reverse Charge (RCM) Compliance New
Section 9(4) unregistered and Section 9(3) specified services — GTA, legal, sponsorship, directors — plus import of services and self-invoicing.
GST Advance Ruling (AAR & AAAR) New
State AAR plus AAAR appellate — a pre-transaction binding opinion. Premium for high-value M&A and project finance.
GST returns, tuned to your industry.
17 industry-specific return engagements — e-commerce, freelancers, OIDAR, restaurants, SEZ, importers, manufacturers, real estate, healthcare, logistics, financial services, education and more. Each handles the sector's distinct rate structure and reconciliation.
GST Returns for E-Commerce Operator
TCS under Section 52, GSTR-8 filing, Section 24(ix)/(x) mandatory registration. Live page.
GST Returns for Freelancers
₹20L threshold, LUT exports, ITC on software. 500+ GSTINs managed. Live page.
GST Returns for OIDAR
Foreign digital service providers to India — simplified registration plus GSTR-5A monthly. Live page.
GST Returns for Restaurants & Food Businesses
5% (no ITC) vs 18% (with ITC) regime, Zomato/Swiggy reconciliation, composition eligibility.
GST Returns for SEZ
Zero-rated supplies and accumulated ITC. Cross-sells to the SEZ-units refund spoke in Section 10. Live page.
GST Returns for Importers New
IGST on imports, customs ICEGATE integration, ITC availment timing and Bill-of-Entry matching.
GST Returns for Manufacturers New
Capital goods ITC (Rule 43), inverted-duty refunds and job-work compliance.
GST Returns for Real Estate New
5/12/1% rates, ITC restrictions under Section 17(5)(c)/(d), RERA escrow interaction.
GST Returns for Healthcare New
Hospital exemption plus multi-rate items (food, room rent, pharmacy) and insurance reconciliation.
GST Returns for Travel & Logistics New
Tour-operator margin scheme, GTA RCM (5%/12%) and freight forwarders.
GST Returns for Financial Services New
Banking, NBFC, insurance and mutual funds — exempted services and Rule 38 (50% ITC for banks).
GST Returns for Education New
Notification 12/2017 exemption scope, the commercial-coaching distinction and ed-tech.
GST Returns for Trading Industry
Wholesale and retail, B2B vs B2C invoicing, stock transfers. Live page — slug retained as-is.
GST Returns for Hotels New
Room-tariff slabs (12% below ₹7.5k, 18% above), F&B 5% (no ITC), conference and spa. Split from restaurants.
GST Returns for Builders & Real-Estate Promoters New
Post-2019 regime — 1% affordable, 5% residential (no ITC). Distinct from generic real estate.
GST Returns for Goods Transport Agency (GTA) New
RCM (5%, no ITC) vs forward charge (12%, with ITC) choice, plus annual declaration. Cross-sells to e-way bill for transporters.
GST Returns for NGOs & Charitable Trusts New
Section 12AA cross-impact, the grants-vs-services distinction and FCRA/GST interaction.
GST refunds — by refund type.
The largest cluster on the site. ₹15 crore+ refunds claimed, 95%+ first-time approval. Inverted duty, exports with and without IGST, SEZ, deemed exports, excess cash ledger, wrong tax head, provisional sanction and interest.
GST Refund (Master)
The live master refund page. ₹15 crore+ refunds claimed, 95%+ first-time approval. Parents all 27 refund spokes.
GST Refund — Inverted Duty Structure New
Rule 89(5) — input rate higher than output rate. 90% provisional under Section 54(6), expanded post-Finance Act 2026.
GST Refund — Exports under LUT New
Zero-rated exports without IGST, accumulated-ITC refund. Annual 31 March LUT renewal is critical.
GST Refund — Exports with IGST New
Automatic refund via ICEGATE — the shipping bill itself is the refund application.
GST Refund — Service Exports New
Section 2(6) IGST five-condition test, FIRC and BRC. SaaS, IT and consulting buyers.
GST Refund — SEZ Supplies New
DTA-to-SEZ zero-rated supplies. Distinct from the SEZ-unit refund in Section 10.
GST Refund — Excess Cash Ledger New
Electronic Cash Ledger overpayment, refundable any time. Common with RCM migration errors.
GST Refund — Wrong Tax Head New
CGST/SGST vs IGST mix-up. Refund route under Section 77 CGST and Section 19 IGST.
GST Refund — Deemed Exports New
Supply to EOU / SEZ / Advance Authorisation holders. Notification 48/2017.
GST Refund — Provisional 90%
Section 54(6) provisional sanction within 7 days, expanded to inverted duty post-Finance Act 2026. Live page — slug retained.
GST Refund — Interest under Section 56 New
Interest on delayed refund — 6% default, 9% from appellate order.
Industry-specific refund engagements.
10 industry refund variants — IT/software, textile, pharma, merchant exporters, 100% EOU, SEZ units, SaaS, e-commerce, engineering and handicraft exporters. Each handles its sector's refund route and documentation.
GST Refund for IT & Software Exporters New
Service exports, LUT, ITC accumulation on software and cloud spend.
GST Refund for Textile Manufacturers New
5% output vs 12-18% inputs — the largest inverted-duty segment by value.
GST Refund for Pharma Exporters New
Mixed regime — exports plus domestic inverted duty (5% output, 18% inputs).
GST Refund for Merchant Exporters New
0.1% concessional procurement from manufacturers plus deemed-export refund.
GST Refund for 100% EOU
Export Oriented Unit — full export obligation, customs plus GST refund. Live page — slug retained.
GST Refund for SEZ Units New
The SEZ unit itself claiming refund — distinct from the SEZ-supplies refund in Section 09.
GST Refund for SaaS Exporters New
Recurring revenue and USD receipts. Cross-sells to Hub 16 EOR India.
GST Refund for E-Commerce Exporters New
Cross-border e-commerce operators — Amazon Global, Etsy, direct DTC.
GST Refund for Engineering Exporters New
Capital goods, equipment and project exports. Mixed IGST plus inverted duty.
GST Refund for Handicraft Exporters New
Notification 26/2017 specific exemption. MSME buyer segment.
Refund process and forms.
The form-level and procedural spokes — RFD-01 filing, RFD-03 deficiency response, RFD-11 LUT, refund tracking, RFD-06 order analysis and the Section 107 refund appeal.
GST Refund — RFD-01 Filing New
The primary refund application form. Step-by-step portal filing service.
GST Refund — RFD-03 Deficiency Response New
Responding to the officer's deficiency memo within 15 days. Time-sensitive.
GST Refund — LUT (Form RFD-11) New
Annual LUT renewal — a 5-minute portal action but critical: a lapsed LUT means IGST on all exports.
GST Refund — Tracking Status New
ARN status, RFD-02 acknowledgement, RFD-05 sanction and RFD-06 order tracking. A free top-of-funnel explainer.
GST Refund — RFD-06 Order Analysis New
Pre-appeal review when a refund is rejected. Decides whether to file a Section 107 appeal.
GST Refund — Appeal under Section 107 New
First appeal to Commissioner (Appeals), 10% pre-deposit. Cross-links to Hub 04 GSTAT for further escalation.
Free GST calculators and checkers.
Ten free tools — tax computation, late-fee and interest, reconciliation, HSN/SAC search, refund eligibility, e-way bill validity, composition eligibility, inverted-duty refund, place of supply and RCM liability.
GST Calculator (CGST + SGST / IGST)
Compute tax across rates with reverse calculation.
GST Late Fee + Interest Calculator
GSTR-1 / 3B late fees and 18% interest.
GSTR-2B vs 3B Reconciliation Check
Mismatch summary plus invoice-level diff.
HSN / SAC Code Finder
Search across all 99 HSN chapters plus SAC services.
GST Refund Eligibility Checker
Identify refund category — exports, inverted, excess or wrong head.
E-Way Bill Validity Calculator
Distance-based validity slabs.
Composition Scheme Eligibility
Threshold and restricted-service check for CMP-02.
Inverted Duty Refund Calculator — Rule 89(5)
Formula refund computation for textile, pharma and fertiliser.
Place of Supply Determination
Inter vs intra-state determination for IGST Sections 10-13.
Reverse Charge (RCM) Liability Check
Section 9(3) and 9(4) supplier-side liability identifier.
GST works best when bundled.
Related compliance and advisory services Patron handles for the same client — one team, one invoice.
Accounting & Bookkeeping
Monthly books supervised by a CA — the source of truth for GSTR-1 and 3B reconciliation.
GSTAT Litigation
Tribunal-stage GST disputes — appeals, stay, condonation. The escalation path beyond Section 107.
Income Tax Return Filing
ITR for businesses and individuals — books and GST returns feed the income-tax computation.
Audit & Assurance
Statutory, tax and GST audit — Section 65 departmental audit cross-lists from this hub.
ROC Compliance
Pvt Ltd compliance — AOC-4, MGT-7, director KYC. Bundles with GST for the full compliance stack.
Business Registration
Company, LLP and firm incorporation — new entities need GST registration as the first step.