Goods and Services Tax
GST compliance today extends well beyond monthly return filing - it spans registration, reconciliation,
advisory on transaction structuring, and representation across adjudication and appeal. We provide a
complete GST practice covering every stage of the compliance and dispute lifecycle.
Registration, Returns & Audit
We assist businesses in obtaining GST registration - covering normal registration, composition scheme
registration, registration for e-commerce operators, casual taxable persons, and non-resident taxable
persons. We also manage amendments to registration particulars and advise on the requirement to obtain
separate registrations for multiple states.
We prepare and file the complete suite of GST returns - GSTR-1 for outward supplies, GSTR-3B for monthly
tax payment and summary, GSTR-9 annual return, and GSTR-9C reconciliation statement - ensuring returns are
accurate, filed on time, and reconciled with books of account and e-way bill data. This also covers monthly
input tax credit reconciliation between GSTR-2B and books to identify mismatches from supplier filing gaps,
GST registration (normal, composition, e-commerce operators, casual and non-resident taxable persons), and
support with e-invoicing under the IRP framework and e-way bill compliance to reduce documentation-related
risk.
We prepare and file GSTR-9 and GSTR-9C for clients whose turnover exceeds the prescribed threshold -
reconciling tax paid during the year with annual figures, identifying and disclosing short-paid tax, and
certifying the reconciliation statement where required. We also assist in responding to queries arising from
annual return filing.
E-invoicing & E-way bill Compliance
We assist businesses in implementing e-invoicing under the IRP framework, managing e-way bill generation and
compliance, and ensuring that transactional documentation meets the procedural requirements of GST law -
reducing exposure to detention proceedings and input tax credit disallowances arising from documentary
deficiencies.
GST Advisory Services
GST implications often determine how a transaction, supply chain, or business arrangement should be
structured. We advise on classification, exemption applicability, rate determination, place of supply, input
tax credit eligibility, and the GST treatment of complex or multi-component transactions, as well as
applications for advance ruling before the Authority for Advance Ruling - giving businesses clarity before
contracts are signed and invoices are raised. We also assist with GST-specific transaction structuring in
mergers, business transfers, and restructuring exercises.
Litigation
GST litigation follows a defined sequence of forms and stages under the CGST Act - from a scrutiny query,
through a formal show cause notice, to a demand order and, where required, search and seizure proceedings.
We manage clients through this complete cycle, with the objective of resolving issues at the earliest
possible stage.
- Scrutiny of Returns - Form ASMT-10
Discrepancies identified during the scrutiny of returns under Section 61 - typically mismatches between
GSTR-1, GSTR-3B, and GSTR-2B/2A - are first communicated to the taxpayer in Form ASMT-10. We review the
discrepancies flagged, prepare and file the explanation in Form ASMT-11, and where required, ensure the
correct position is reflected in subsequent returns - aiming to close the matter at the scrutiny stage
itself before it escalates into a formal demand.
- Show Cause Notice and Adjudication - Form DRC-01
Where a discrepancy is not satisfactorily explained, or the department alleges short payment of tax, wrong
availment of input tax credit, or an erroneous refund, proceedings move to a formal show cause notice issued
in Form DRC-01 (often preceded by an intimation in Form DRC-01A) under Section 73 or 74 of the CGST Act. We
prepare a detailed factual and legal reply, represent clients at the personal hearing before the proper
officer, and where appropriate, assist in making voluntary payment through Form DRC-03 at an early stage to
limit interest and penalty exposure.
- Demand Order and Recovery - Form DRC-07
An adverse adjudication concludes with a summary of the order in Form DRC-07, which operates as a recovery
notice and starts the limitation period for filing an appeal. We review every DRC-07 order for factual and
legal correctness, advise on the pre-deposit required to file an appeal, and where recovery action is
initiated prematurely, seek a stay from the appellate authority to protect the client's cash flow.
- Search, Inspection, and Seizure - Section 67
Proceedings arising from search, inspection, and seizure operations under Section 67 of the CGST Act
require immediate and careful handling - from advising on rights during the search itself to responding to
the summons and statements recorded thereafter. We assist clients in managing document production, preparing
responses to notices arising from the search, and safeguarding procedural rights throughout the proceedings.
- Summary and Best Judgment Assessment - Sections 62 and 63
Where a registered person fails to file returns despite notice, or an unregistered person who is liable to
pay tax has not obtained registration, the proper officer may proceed to a best judgment assessment under
Section 62 or Section 63 respectively. We assist clients in filing the pending returns within the prescribed
window to have such assessment orders withdrawn, and where that window has lapsed, in contesting the
assessment on merits.
- Refund Disputes and Recovery Proceedings
We pursue GST refund claims that are delayed or rejected by the department, file appeals against rejection
orders, and represent clients in recovery proceedings - ensuring that legitimate refunds are recovered and
that coercive recovery action is stayed pending resolution of the underlying dispute.
Appeal before Commissioner (Appeals) & GSTAT
Where adjudication results in an unsustainable order, we file and argue appeals before the Appellate
Authority under Section 107 of the CGST Act, and before the GST Appellate Tribunal (GSTAT) as it becomes
operational across jurisdictions - preparing paper books, written submissions, and representing clients at
every stage of the appellate process, including rectification applications and further appellate remedies
where warranted.