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.
Who we act for
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.
When to call us
- 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.
Services in this practice
- GST registration, amendment and cancellation
- GST returns
- GST annual return and reconciliation
- Input tax credit review and reconciliation
- GST advisoryClassification, place and time of supply, valuation, reverse charge.
- GST refunds
- Departmental audit, scrutiny and appeals
- Customs and Foreign Trade Policy supportIEC, duty benefits, SEZ and EOU.
How we work
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.
Governed by
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.