GST Services

We assist in obtaining GST registration for proprietorships, firms, LLPs, companies, trusts, e-commerce sellers, casual taxable persons and other eligible taxpayers. Our work includes document review, business constitution verification, principal/additional place of business proof, authorised signatory details and portal filing. We also support GST amendments, cancellation applications and revocation of cancellation wherever legally permissible. This helps clients start or continue business operations with proper GST status and reduces avoidable portal objections or compliance delays.

GST return filing is handled after reviewing sales register, purchase register, tax liability, debit/credit notes, RCM transactions, GST ledgers and portal data. For GSTR-1, we verify outward supply reporting, recipient GSTINs, taxable/exempt/zero-rated classification and invoice-level correctness. For GSTR-3B, we review eligible ITC, tax payable, cash/credit ledger utilisation and challan requirements. Proper return filing helps clients avoid late fees, interest exposure, mismatch notices and unnecessary tax blockage.

This is a wider GST review service covering outward supply reporting, input tax credit, GSTR-2B reconciliation, blocked credit, reverse charge liability, invoice-level classification, HSN/SAC reporting and books-to-return matching. Input tax credit eligibility is reviewed with reference to Section 16 of the CGST Act, while ineligible/blocked credit is reviewed with reference to Section 17(5). Where ITC is not appearing in GSTR-2B, our role is to identify and report the mismatch to the client through a clear reconciliation statement; vendor follow-up is to be handled by the client’s internal team unless separately agreed. This review helps protect eligible ITC, reduce wrong-credit exposure and improve the quality of GST filings.

Exporters and suppliers to SEZ require careful GST documentation because refund and zero-rated supply benefits depend on proper records. We assist in LUT filing, review of export invoices, shipping bills, FIRC/BRC, SEZ endorsement, payment realisation documents and GST return reporting. The objective is to ensure that export/SEZ transactions are correctly disclosed and supported by records so that refund claims and departmental verification can be handled smoothly.

GST refund can directly improve business cash flow when eligible claims are properly prepared and filed. We assist in refund applications for export of services, zero-rated supplies, SEZ supplies, inverted duty structure, excess tax payment and electronic cash ledger balance. The work includes preparation of refund statements, reconciliation of GSTR-1, GSTR-3B and GSTR-2B, invoice compilation, export/SEZ documents, declarations and response to deficiency memos. Proper refund documentation helps clients unlock working capital and avoid rejection due to incomplete records.

Annual GST compliance requires reconciliation of the full year’s outward supplies, ITC, tax paid, debit/credit notes, amendments and financial statements. We compile monthly/quarterly GST return data, compare it with books of accounts, identify differences in turnover and ITC, review year-end corrections and prepare GSTR-9 / GSTR-9C where applicable. This process provides management with a year-end GST control check and helps reduce future disputes arising from unreconciled annual data.

GST notices and show-cause notices require careful review of facts, legal provision, tax period, portal data and supporting records. We prepare replies for mismatch, ITC dispute, short tax payment, excess refund, non-filing, e-way bill, e-invoicing and classification-related issues. Demand proceedings commonly arise under Section 73, Section 74 and, for newer periods, Section 74A of the CGST Act. Our reply drafting is evidence-based and includes reconciliation statements, invoices, ledgers, tax-payment records and legal submissions. The objective is to present the client’s case clearly and reduce avoidable tax, interest and penalty exposure.

Many businesses face GST portal demand due to DRC-01 notices, DRC-07 orders, voluntary payments, pre-deposit issues or mismatch between demand and payment records. We review the notice/order, electronic liability register, cash/credit ledgers, payment challans and DRC forms to identify the correct position. Rule 142 of the CGST Rules provides the framework for notice/order summaries such as DRC-01 and DRC-07 and also recognises DRC-03A for crediting DRC-03 payments against a demand in specified cases. Proper demand handling helps clients avoid duplicate payment, incorrect outstanding demand and unnecessary blockage of funds.

GST departmental audits and verification proceedings require organised records, reconciliations and issue-wise explanations. We assist in preparing sales/purchase registers, GST returns, e-way bills, e-invoices, ITC workings, refund records, RCM workings and books-to-return reconciliation. Section 65 of the CGST Act empowers tax authorities to undertake audit of registered persons. Our support helps management respond professionally, avoid inconsistent explanations and present records in a structured manner.

When an adverse GST order is received, we assist in reviewing the order, limitation, demand amount, pre-deposit requirement, facts, legal issues and available evidence. Appeals before the Appellate Authority are governed by Section 107 of the CGST Act, and appeals to the Appellate Tribunal are governed by Section 112. Our work includes drafting grounds of appeal, statement of facts, written submissions, paper book, reconciliation annexures and supporting documentation. This helps clients challenge unsustainable demands in a structured and legally supported manner.

Invoice compliance is a key GST control area because errors in invoice particulars, HSN/SAC, place of supply, tax rate, e-invoicing or e-way bill can create disputes at the return, refund or assessment stage. We review e-invoicing applicability, IRN generation process, QR code compliance, credit/debit note reporting, e-way bill generation, validity and movement-documentation requirements. This helps clients reduce operational errors, detention risk and mismatch between invoices, returns and books.

This service is designed as a preventive review for businesses that want better control over GST compliance. We examine GST returns, books, GSTR-2B, ITC claims, RCM, e-invoicing, e-way bills, refund position, annual reconciliation and pending demands. The review identifies possible tax leakage, ineligible ITC, missed eligible credit, refund opportunities, wrong reporting, unpaid RCM, classification risk and documentation gaps. The commercial benefit to the client is better cash-flow control, protection of eligible ITC, lower interest/penalty exposure and reduced risk of future notices.