Overview
Goods and Services Tax (GST) is a destination-based tax on the supply of goods and services, levied as CGST and SGST on intra-State supplies and IGST on inter-State supplies. Compliance runs every month: invoicing, e-invoices and e-way bills, returns, tax payment and matching of input tax credit.
Input tax credit is available only when the supplier has reported the invoice and the conditions of law are met, so regular reconciliation with GSTR-2B is central to avoiding credit loss and notices.
Who needs this service
Legal and regulatory framework
- Central Goods and Services Tax Act, 2017 and Gujarat GST Act, 2017
- Integrated Goods and Services Tax Act, 2017
- CGST Rules, 2017, notifications and circulars
- GST Appellate Tribunal (GSTAT) provisions
Scope of services
Registration
- New registration, amendments and cancellation
- Registration of additional places of business
- Composition scheme evaluation
Returns and payments
- GSTR-1 / IFF, GSTR-3B, CMP-08 and GSTR-4
- ITC reconciliation with GSTR-2B and purchase register
- Annual return (GSTR-9) and reconciliation statement (GSTR-9C)
E-invoicing and e-way bills
- E-invoice applicability and set-up (aggregate turnover above ₹5 crore)
- E-way bill compliance for movement of goods above ₹50,000
Refunds
- Refund of accumulated ITC on exports and inverted duty structure
- Refund of IGST on exports and excess cash balance
Notices, audits and appeals
- Replies to scrutiny notices (ASMT-10) and show cause notices
- Departmental audits and investigations
- Appeals before the Appellate Authority and GSTAT
Advisory
- Classification, rate and place of supply
- Tax impact of contracts and business models
- GST health checks
How the engagement works
- ReviewUnderstanding supplies, locations and current compliance.
- Set-upRegistration, invoice formats and a monthly compliance calendar.
- Monthly cycleData collection, reconciliation, return filing and tax payment.
- Annual closingGSTR-9 / 9C and reconciliation with books.
- RepresentationReplies to notices and appeals when required.
Documents typically required
Key forms and due dates
| Item | Timeline |
|---|---|
| GSTR-1 (monthly) | 11th of the following month |
| IFF (QRMP) | 13th of the following month (months 1 and 2 of a quarter) |
| GSTR-3B (monthly) | 20th of the following month |
| GSTR-3B (QRMP) | 22nd or 24th after the quarter, depending on the State |
| PMT-06 (QRMP) | 25th of the following month |
| CMP-08 (composition) | 18th after the quarter |
| GSTR-9 / 9C | 31 December after the financial year |
| ITC time limit | 30 November after the financial year, or the annual return date if earlier |
Deliverables
- Filed returns and payment challans
- Monthly ITC reconciliation
- Annual return and reconciliation statement
- Replies, refund applications and appeals
The scope of each engagement is agreed in writing and depends on the nature, size and regulatory requirements of the entity.
Frequently asked questions
When is GST registration mandatory?
When aggregate turnover exceeds the threshold, and in specified cases regardless of turnover, such as inter-State supply of goods or selling through e-commerce operators.
Why is ITC shown in my books not available on the portal?
ITC depends on the supplier reporting the invoice in GSTR-1. Differences appear in GSTR-2B and should be followed up with suppliers every month.
Is GSTR-9C mandatory?
GSTR-9C (self-certified) is required where aggregate turnover exceeds ₹5 crore. GSTR-9 is optional for turnover up to ₹2 crore.
What is the time limit to appeal against a GST order?
Three months from the date of communication of the order, before the Appellate Authority, with a pre-deposit of 10% of the disputed tax.