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A proprietorship firm registered under the Goods and Services Tax (GST) in India must adhere to several compliance requirements to avoid penalties and ensure smooth operations. Here's an overview of the key compliance obligations: 1. GST Registration Requirement: Register under GST if the aggregate annual turnover exceeds the threshold limit: ₹20 lakhs for service providers (₹10 lakhs in special category states). ₹40 lakhs for goods suppliers (₹20 lakhs in special category states). Voluntary registration is allowed even if turnover is below the threshold. 2. GST Invoicing Requirement: Issue GST-compliant invoices for taxable supplies, including the GSTIN, HSN/SAC codes, tax rates, and amounts. Maintain records of all issued invoices for at least six years. 3. Input Tax Credit (ITC) Requirement: Avail ITC on eligible purchases by ensuring that suppliers file their returns and reflect the input in GSTR-2B. Reverse ITC for ineligible goods/services or non-payment of supplier invoices within 180 days. 4. Filing GST Returns Requirement: File regular GST returns based on the turnover and type of registration: Monthly Returns: GSTR-1: Details of outward supplies. GSTR-3B: Summary of outward and inward supplies with tax payment. Annual Return: GSTR-9: Comprehensive annual return (mandatory for turnovers above ₹2 crores). Composition Scheme: File CMP-08 quarterly and GSTR-4 annually. Nil Returns: File even if there’s no turnover during the period.

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You can find qualified CAs through various sources, including referrals from other business owners, professional networks, online directories of CAs, or by contacting local branches of the Institute of Chartered Accountants of India (ICAI).