At Nirola Associates, we simplify GST for individuals, startups, and businesses. From registration to returns and notices, we ensure your compliance is accurate, timely, and worry-free.

• 📝 GST Registration (Regular & Composition Scheme)
   
• 📤 GST Return Filing (GSTR-1, GSTR-3B, GSTR-9, etc.)
   
• 🔍 ITC (Input Tax Credit) Review & Reconciliation
   
• 📑 GST Audit Support & Legal Representation
   
• ⚖️ GST Notice & Scrutiny Handling
   
• 🛒 GST Compliance for E-commerce Sellers
   
• 💼 Advisory for Exporters, Small Businesses & Freelancers
   

0% GST
✔️ Fresh vegetables, unbranded food grains, milk
✔️ School education & healthcare services

5% GST
✔️ Packaged foods, life-saving medicines
✔️ Footwear under ₹1000, small restaurants
✔️ Public transport

12% GST
✔️ Mobile phones, fertilizers, processed food
✔️ Certain transport & insurance services

18% GST
✔️ Majority of goods & services
✔️ Electronics, consulting, hotels below ₹7500/night

28% GST
✔️ Luxury items like air conditioners, high-end vehicles
✔️ Tobacco, aerated drinks, entertainment services

ℹ️ GST slabs are subject to periodic updates by the GST Council.
 

🔸 What is GST?
A single, unified tax on the supply of goods and services. It replaced older taxes like VAT, Excise, and Service Tax.

🔸 Who needs GST registration?

• Businesses over ₹40 lakh turnover (₹20 lakh for services)
   
• ₹10 lakh limit for NE & hill states
   
• Mandatory for e-commerce sellers, regardless of turnover
   

🔸 What is Input Tax Credit (ITC)?
A credit you claim for GST paid on business purchases, reducing your tax liability.

🔸 What is the Composition Scheme?
For businesses with turnover up to ₹1.5 crore — pay tax at a flat rate with simpler compliance. (Note: No ITC allowed)

🔸 What are GSTR-1 & GSTR-3B?

• GSTR-1: Details of your sales
   
• GSTR-3B: Monthly summary & payment return
   

🔸 What if GST returns are delayed?
Late filing attracts penalties, interest, and possible suspension of GSTIN. Timely filing is crucial.

🔸 Do freelancers & online sellers need GST?
Yes, especially if you operate via platforms like Amazon, Flipkart, or offer digital services.

Although GST has replaced most indirect taxes, sales tax/VAT still applies to:

• Petrol & Diesel
   
• Alcohol for human consumption
   
• Real estate stamp duty
   

We provide guidance and compliance support for these state-specific taxes.

Whether you’re a startup, SME, or established business — Nirola Associates offers expert, end-to-end GST support.

👉 Call us, email us, or drop by our office for a consultation.

Let’s take the tax stress off your plate.