Goods &
Services Tax
From registration to reconciliation, audit to litigation — JBB Group provides a complete GST compliance framework so your business stays protected, efficient, and always ahead of the regulations.
Your Business's Complete GST Solution
GST compliance is not just about timely filing — it's about building a strong, defensible framework that protects your business from risk while maximising input tax credit and financial efficiency.
At JBB Group, we focus on building a strong compliance framework supported by accurate data, timely filings, and proactive advisory — ensuring that GST becomes a controlled function rather than a business risk.
GST Registration & Cancellation
GST registration is the process through which a business obtains a unique GSTIN, allowing it to legally collect GST from customers and claim input tax credit on purchases. Once registered, the business becomes liable to comply with all GST provisions including return filing and tax payment.
When Registration is Mandatory
GST registration is compulsory for businesses meeting any of the following criteria:
- Turnover exceeding ₹40 lakhs (goods) / ₹20 lakhs (services)
- Inter-state supply of goods or services
- E-commerce sellers or operators
- Persons liable under Reverse Charge Mechanism (RCM)
- Casual taxable persons and non-resident taxable persons
- Input Service Distributors (ISD)
- Businesses required to deduct or collect TDS/TCS
Documents — Proprietorship
Required documents for individual / proprietorship registration:
- PAN Card of proprietor
- Aadhaar Card
- Photograph of proprietor
- Bank account details (cancelled cheque / statement)
- Address proof of business place
Documents — Companies / LLPs
Required documents for company, LLP, or partnership registration:
- PAN Card of entity
- Certificate of Incorporation / Partnership Deed
- PAN & Aadhaar of directors / partners
- Address proof of registered office
- Board resolution / authorization letter
- Bank account details
Fast-Track GST Registration
For small taxpayers with complete documentation and Aadhaar authentication, GST registration can be processed within 2–3 working days — enabling immediate business commencement and early access to input tax credit.
GST Returns & Compliance
GST compliance requires filing of various returns depending on the nature of the taxpayer — monthly, quarterly, or annual. Accuracy and timeliness across every return type is critical to maintaining seamless input tax credit flow and avoiding notices.
We manage the entire return lifecycle — from data collation, reconciliation with GSTR-2B, and filing, to annual GSTR-9 and GSTR-9C reconciliation — ensuring zero compliance gaps.
Why GST Compliance Matters
- Seamless flow of input tax credit across the supply chain
- Avoidance of penalties, interest, and departmental notices
- Improved vendor and customer credibility
- Smooth business operations and scalability
| Return Form | Purpose | Applicable To | Due Date |
|---|---|---|---|
| GSTR-1 Monthly / Quarterly | Details of outward supplies (sales) | Regular taxpayers | 11th of next month (monthly) / 13th (QRMP quarterly) |
| GSTR-3B Monthly / Quarterly | Summary return of tax liability and ITC | Regular taxpayers | 20th of next month / 22nd or 24th (QRMP) |
| GSTR-2B Auto-generated | Auto-generated ITC statement (reference only) | All registered taxpayers | Not filed — for reference |
| GSTR-9 Annual | Annual return summarizing yearly GST transactions | Regular taxpayers | 31st December following the financial year |
| GSTR-9C Reconciliation | Reconciliation statement: books vs GST returns | Taxpayers above prescribed turnover | 31st December following the financial year |
| CMP-08 Quarterly | Quarterly statement for composition scheme taxpayers | Composition scheme taxpayers | 18th of month following quarter |
| GSTR-4 Annual | Annual return for composition taxpayers | Composition scheme taxpayers | 30th April following the financial year |
| GSTR-7 / GSTR-8 Monthly | TDS and TCS compliance returns | TDS deductors / TCS collectors | 10th of next month |
GST Audit & Reconciliation
While mandatory GST audit by a Chartered Accountant has been removed under current provisions, GSTR-9C reconciliation remains a critical compliance requirement for businesses exceeding prescribed turnover limits — ensuring complete alignment between books of accounts and GST filings.
What is GSTR-9C?
GSTR-9C is a reconciliation statement that compares turnover, tax paid, and input tax credit as reported in GST returns against the audited financial statements — ensuring that all data reported under GST accurately reflects the books of accounts.
- Reconciliation of turnover declared in GST returns vs financial statements
- Matching of tax liability with actual tax paid
- Verification of input tax credit claimed
- Identification of discrepancies and reporting of adjustments
- Self-certification requirements compliance
- Ensures transparency and accuracy in GST reporting
GST Consultancy & Advisory
Beyond compliance, our GST consultancy services help businesses structure transactions efficiently, resolve classification ambiguities, and optimize input tax credit positions — turning GST from a compliance burden into a strategic lever.
- GST applicability and rate classification advisory
- ITC eligibility and reversal analysis
- E-invoicing and e-way bill compliance
- Impact analysis on business decisions and restructuring
- Advance ruling advisory support
- Periodic compliance health-checks and reviews
GST Litigation & Representation
GST litigation involves handling disputes, notices, assessments, and proceedings initiated by tax authorities — requiring both deep technical expertise and structured, strategic representation to protect your interests effectively.
We adopt a structured litigation strategy, combining technical analysis with practical representation to ensure timely resolution and protection of client interests at every stage — from notice to appellate proceedings.
Professional representation is crucial to ensuring proper handling of matters, timely responses, and effective closure with authorities — preventing unnecessary escalations and protecting your business continuity.
Our Scope of Services
- Drafting replies to notices, show cause notices, and departmental queries
- Representation during assessments, audits, and investigations
- Handling scrutiny and reassessment proceedings
- Filing appeals before appellate authorities
- Advisory on dispute resolution and settlement strategies
- Liaison with GST authorities for effective case management
What You Gain with JBB Group
Don't Let GST Compliance Slow You Down — We've Got It Covered
With JBB Group, your GST is professionally managed so you can stay focused on growing your business — confidently and without interruption.