Here's how to do GST registration online, step by step: open the official GST portal and go to Services → Registration → New Registration. Fill Part A with your legal name, PAN, state, mobile number and email, verify both with OTPs, and note the TRN generated. Using the TRN, complete Part B with business details, address proof of your principal place of business, HSN/SAC codes, bank details and the required documents, then submit with Aadhaar authentication or DSC/EVC. Aadhaar-authenticated applications are usually approved within about 7 working days, after which you receive your GSTIN and certificate in Form GST REG-06. There is no government fee for the process.

The core GST registration documents are: PAN of the business or proprietor, Aadhaar card, a photograph, proof of the principal place of business (electricity bill or property tax receipt, plus a rent agreement and owner's NOC if the premises are rented), and a cancelled cheque or bank statement. Companies and LLPs additionally need the certificate of incorporation, partnership deed (for firms), ID and address proof of all directors or partners, an authorisation letter or board resolution, and a digital signature for the authorised signatory.

The government charges no GST registration fees — the application on the GST portal is completely free. You only pay if you outsource the work to a CA or consultant, whose professional charges vary by city and business type. Be careful of fake SMS, emails or calls demanding payment for registration or certificate approval; these are phishing scams, as approval is granted only by the department after verification.

The GST registration limit is based on aggregate annual turnover: ₹40 lakh for businesses mainly selling goods and ₹20 lakh for service providers, with lower thresholds of ₹20 lakh and ₹10 lakh in special category states. Registration is compulsory irrespective of turnover in certain cases, such as suppliers making inter-state supplies of goods, casual taxable persons and sellers using e-commerce operators. Businesses below the limit can still register voluntarily, or opt for the composition scheme with a turnover cap of ₹1.5 crore (₹75 lakh in special category states).

You can download GST registration certificate in a few clicks: log in to the GST portal, go to Services → User Services → View/Download Certificates, select the relevant financial year and period, and save the PDF of Form GST REG-06. The certificate carries your GSTIN, legal name, trade name and registered address, and every business must display it prominently at its principal place of business. If your application was rejected, the order in Form GST REG-05 can be viewed the same way.

A GST registration number, or GSTIN, is a 15-character alphanumeric ID allotted to every registered taxpayer. The first two digits show the state code, the next ten are the applicant's PAN, the thirteenth digit is the entity number for the same PAN in that state, the fourteenth is usually "Z", and the last is a checksum. You need it for issuing tax invoices, filing returns, claiming input tax credit and generating e-way bills, and you can verify any GSTIN free of cost using the Search Taxpayer option on the portal.

GST registration under Rule 14A refers to the Aadhaar authentication step in the registration rules. Applicants who complete Aadhaar authentication generally get their registration approved without a physical visit to the premises, while those who opt out or fail authentication may be asked for site verification by the proper officer before approval. In such cases, the applicant can seek deferral of the physical verification by filing an application in Form GST AMC-01 along with the required documents and an undertaking.

Here's how to do GST return filing online: log in to the GST portal, open Services → Returns → Returns Dashboard, and select the financial year and tax period. A regular monthly filer reports outward supplies in GSTR-1 by the 11th of the next month and files the summary return GSTR-3B with tax payment by the 20th, while QRMP scheme taxpayers file quarterly. Before filing, reconcile your input tax credit with GSTR-2B, pay any balance through an electronic challan, and e-verify the return with EVC or DSC. For example, supplies made in July are reported in GSTR-1 by 11th August and the tax is paid through GSTR-3B by 20th August.

For monthly filers, the GST return filing due date is the 11th of the following month for GSTR-1 and the 20th for GSTR-3B. Under the QRMP scheme, GSTR-1 for the quarter is due by the 13th of the month after the quarter (with an optional monthly IFF) and GSTR-3B by the 22nd or 24th depending on your state. Composition taxpayers file CMP-08 by the 18th of the month after the quarter, and the annual return GSTR-9 is due by 31st December after the financial year ends. Missing these dates attracts late fees and interest.

GST return filing charges by CA depend mainly on your scheme (regular or composition), filing frequency, number of invoices per month, and whether bookkeeping, reconciliation and notice handling are included. Small businesses with straightforward data typically pay a modest per-return fee, which works out cheaper under an annual package, while high-volume or multi-GSTIN businesses are charged more. Always confirm in writing what the fee covers — filing alone versus complete compliance support — before handing over your GST work.

Here's how to plan for tax saving without a last-minute rush: start at the beginning of the financial year, not in March. Estimate your total annual income first, then compare the old and new tax regimes with your actual numbers, since the new regime offers lower slab rates and a higher rebate but allows very few deductions. Under the old regime, map your eligible deductions — 80C investments, 80D health insurance, HRA, home loan interest and NPS — and spread investments across the year. Business owners should additionally plan advance tax instalments and keep expense documentation ready throughout the year.

Income tax saving in new tax regime is limited to a few specified benefits: the standard deduction on salary and pension, employer's contribution to NPS under Section 80CCD(2), interest on a home loan for a let-out property, and certain employer-linked exemptions. Popular deductions such as 80C, 80D and HRA are not available here, but the regime compensates with lower slab rates and a rebate under Section 87A that currently makes income up to ₹12 lakh effectively tax-free for resident individuals. The best approach is to compute your liability under both regimes and pick the lower one each year.

Popular income tax saving schemes under the old regime include PPF (15-year tenure, tax-free interest), ELSS mutual funds (3-year lock-in, market-linked), the 5-year tax saver FD, NSC, Sukanya Samriddhi Yojana for a girl child, the Senior Citizens' Savings Scheme, life insurance premiums and NPS, which allows an extra ₹50,000 deduction under Section 80CCD(1B). Health insurance premiums qualify separately under Section 80D. Remember, these deductions apply only if you opt for the old tax regime.

To calculate income tax on savings bank interest, add the total interest earned across all your savings accounts to "Income from Other Sources" and pay tax on it at your applicable slab rate — there is no special rate for it. You can claim a deduction of up to ₹10,000 under Section 80TTA (₹50,000 under Section 80TTB for senior citizens), available only under the old regime. Banks do not deduct TDS on savings account interest, but the amount still reflects in your AIS, so report it in your ITR even if your total income is below the taxable limit.

A tax saving FD is a 5-year fixed deposit — popularly called a tax saver FD — whose investment qualifies for deduction up to ₹1.5 lakh under Section 80C of the old regime. It comes with a strict 5-year lock-in: no premature withdrawal and no loan against it. The interest is not tax-free; it is added to your income and taxed at your slab rate, with TDS if total interest crosses the prescribed threshold. Post office 5-year time deposits offer a similar benefit for those preferring a government-backed option.