GST & Indirect Tax
Registration, monthly and annual returns, input tax credit review, refunds, and departmental proceedings.
GST is a monthly obligation, and most of the difficulty in it is reconciliation rather than computation. Four numbers have to agree: what the books record, what GSTR-1 reported, what GSTR-2B allows, and what GSTR-3B claimed.
Credit is where the exposure sits. It cannot be taken until the supplier reports it, it can be blocked by section 17(5) of the Central Goods and Services Tax Act, 2017 whatever the invoice says, and it must be reversed where the Rules require.
The other half of the work begins after filing — scrutiny, a departmental audit, a notice in DRC-01, and proceedings under section 73 or 74 that end in an appealable order.
Whose obligation this usually is.
- Traders and manufacturers Monthly or quarterly returns, e-invoice and e-way bill coverage, and credit on inputs, capital goods and services.
- Service providers Place-of-supply questions, which decide whether a supply is intra-state, inter-state, an export, or outside GST.
- Exporters and SEZ suppliers Zero-rated supply under a Letter of Undertaking or with IGST paid, and the refund route each choice leads to.
- Businesses registered in several states A separate registration, return and credit pool per state, and the transfers between them.
Services with a full page.
GST registration, amendment and cancellation
Read moreGST returns
GSTR-1 and GSTR-3B, e-invoicing and e-way bill compliance.
Read moreGST annual return and reconciliation
GSTR-9 and the self-certified reconciliation in GSTR-9C.
Read moreInput tax credit review and reconciliation
Including blocked-credit analysis.
Read moreGST refunds
Exports, LUT, inverted duty structure and excess balance.
Read moreDepartmental audit, scrutiny and appeals
DRC-01 notices and proceedings under sections 73 and 74.
Read moreWhat usually starts a file.
GSTR-2B shows less credit than your purchase register, and you need to know what to chase and what to reverse.
A notice in DRC-01A or DRC-01 has arrived and the time allowed to reply is short.
Registration has been suspended or cancelled, or an application rejected and has to be pursued.
A refund claim has met a deficiency memo, or been sanctioned for less than was claimed.
How this practice runs a file.
Reconciled before filed
Books, GSTR-1, GSTR-2B and GSTR-3B are tied together before a return goes out, not after the annual return exposes the gap.
Credit tracked, not assumed
A running record of credit claimed, deferred and reversed, with the reason against each entry.
Classification reasoned
A rate or exemption is taken against the notification entry and the rulings on it, with the alternative reading noted.
Notices answered in full
A reply goes with the reconciliations it relies on, because a bare denial is what turns scrutiny into a demand.
The law this work sits under.
Sections, forms and limits change by amendment and notification. We work from the provision in force for your period.
- Central Goods and Services Tax Act, 2017
- Registration, returns, input tax credit, refunds, and proceedings under sections 73 and 74.
- Integrated GST Act, 2017 and the State Acts
- Place of supply, zero-rated supply, and the state law governing a registration held there.
- CGST Rules, 2017 and notifications
- Return procedure, refund formulas, credit reversal, and rates and due dates as notified.
The rest of what this covers.
GST advisory
Classification, place and time of supply, valuation, reverse charge.
Customs and Foreign Trade Policy support
IEC, duty benefits, SEZ and EOU.
Availability depends on a registration or empanelment the firm holds — ask us before relying on it.
Where this connects.
The turnover reconciled here is the turnover a tax audit tests, a credit reversal changes the profit and loss account, and an export refund turns on realisation of the same invoice.