Boutique = mixed supply (cloth retail + tailoring service). Default treatment: principal supply rule (whichever is dominant). If garment sale dominates, classify as goods supply at 12%. If bespoke stitching dominates, classify as service at 18%.
Monthly
100% Online
Free consultation with a CA who has worked with boutiques.
Why this matters for boutiques
Boutiques sit between designer-led retail and bespoke tailoring. Compliance is layered: GST on garment sale (12%) AND on tailoring labour (18%), trademark protection for designer brand, drug & cosmetic licence if you stock skincare/perfumes alongside, and Shop Act. FilingLab handles boutique-specific GST setup with composite-supply HSN mapping, brand trademark, and accounting that treats fabric inventory differently from finished garments.
Audience-specific note
Boutique = mixed supply (cloth retail + tailoring service). Default treatment: principal supply rule (whichever is dominant). If garment sale dominates, classify as goods supply at 12%. If bespoke stitching dominates, classify as service at 18%.
GSTR-1 (outward supplies) by 11th
GSTR-3B (summary) by 20th
GSTR-2A / 2B reconciliation
GSTR-9 + GSTR-9C annual return
Notice and SCN response
Whatsapp confirmation after each filing
Every month, on time, with reconciliation. You see the filing screenshot on Whatsapp.
You
FilingLab
01
You
Sales + purchase data
You share data via Excel / Tally / Zoho Books export by the 5th of each month.
1 day
02
FilingLab
ITC reconciliation
We match purchases against GSTR-2A/2B and flag mismatches with suppliers.
2 days
03
FilingLab
GSTR-1 filing
Outward supplies filed by the 11th of every month.
By 11th
04
FilingLab
GSTR-3B filing + tax payment
Summary return filed with tax payment by the 20th.
By 20th
05
FilingLab
Filing confirmation
You receive a Whatsapp screenshot of the filed return + ARN.
Same day
01
You
· 1 day
Sales + purchase data
You share data via Excel / Tally / Zoho Books export by the 5th of each month.
02
FilingLab
· 2 days
ITC reconciliation
We match purchases against GSTR-2A/2B and flag mismatches with suppliers.
03
FilingLab
· By 11th
GSTR-1 filing
Outward supplies filed by the 11th of every month.
04
FilingLab
· By 20th
GSTR-3B filing + tax payment
Summary return filed with tax payment by the 20th.
05
FilingLab
· Same day
Filing confirmation
You receive a Whatsapp screenshot of the filed return + ARN.
Composite supply. If you sell ready-made + offer tailoring as ancillary, principal supply is goods (12%). If bespoke stitching is your core offering with cloth supply, principal supply is service (18%).
Yes — Class 25 (apparel) + Class 35 (retail). Boutique names are highly copyable; ₹4,500 govt fee for MSME-registered.
Once you cross ₹15-20 lakh / year, OPC gives limited liability protection without forcing a co-founder. ₹5,499 + govt fees through us.