Indirect Taxation
Comprehensive Goods and Services Tax compliance, dynamic Input Tax Credit optimization under Section 16(2)(aa), Rule 48(4) e-invoicing integrations, GSTR-9C annual reconciliations, and appellate representation before the Goods and Services Tax Appellate Tribunal (GSTAT) and High Courts.
*Goods and Services Tax registrations, returns, refunds, and litigations are administered in strict compliance with the Central Goods and Services Tax (CGST) Act, 2017, State GST Acts, and notifications issued by the GST Council.
Comprehensive Indirect Taxation & GST Services
From multi-jurisdiction GSTIN registrations and real-time e-invoicing to complex export refunds, supply chain optimization, and appellate defense before GSTAT benches.
GST Registration & Amendments
New GSTIN registration in Form GST REG-01, biometric Aadhaar authentication, core/non-core amendments, and revocation of cancellations.
GST Returns & E-Invoicing
Monthly and quarterly return filings, automated GSTR-2B input tax credit reconciliation, real-time IRP e-invoicing, and DRC-01B/C notice management.
Annual Returns & GSTR-9C
Comprehensive annual reconciliation between audited financial statements, general ledgers, and filed GST returns with ICAI UDIN certification.
GST Refunds & Duty Drawback
Accelerated refund processing for zero-rated export supplies (LUT & IGST paid), inverted duty structures, and deemed exports with departmental representation.
Litigation, SCN & GSTAT Appeals
Drafting technical replies to Form DRC-01 show-cause notices, handling Section 65 departmental audits, and appellate advocacy before Commissioner (Appeals) and GSTAT.
Supply Chain & ITC Optimization
Eliminating credit leakages, optimizing reverse charge mechanism (RCM) liabilities, structuring inter-branch cross-charges, and ISD distribution modeling.
HSN Classification & Advance Rulings
Determining correct 6/8-digit HSN and SAC codes, analyzing GST rate notifications, and obtaining binding rulings from the Authority for Advance Rulings (AAR).
Customs, FTP & SEZ Advisory
Cross-border trade compliance, ICEGATE Bill of Entry clearance, Advance Authorization, EPCG schemes, RoDTEP/RoSCTL benefits, and SEZ unit compliance.
How We Manage Indirect Tax Engagements in 4 Steps
Structured methodology from supply chain diagnostics and real-time GSTR-2B ledger reconciliations to annual GSTR-9C filings and tribunal defense.
GST Diagnostics & Supply Chain Mapping
Auditing business contracts, verifying HSN/SAC classifications, identifying reverse charge liabilities, and reviewing input tax credit eligibility under Section 16 & 17(5).
Multi-Way Ledger & Portal Reconciliation
Executing automated multi-way matching between purchase registers, electronic cash/credit ledgers, and real-time Form GSTR-2B data to detect vendor mismatches.
Statutory Filing & E-Invoicing Verification
Preparing GSTR-1, GSTR-3B, and GSTR-9/9C returns, verifying cryptographic IRP QR codes on B2B invoices, and generating E-Way Bills under Rule 138.
Departmental Audit & Appellate Representation
Drafting rigorous factual and legal rebuttals to Form DRC-01 notices, handling Section 65 audit inquiries, and arguing appeals before CIT(Appeals) and GSTAT.
Indirect Taxation & GST Regulatory Architecture
Comparative analysis of key indirect tax provisions under the CGST/IGST framework alongside predecessor tax laws.
| Indirect Tax Criteria | Current Statutory Provision (CGST/IGST) | Predecessor Regime / Rule | Statutory Implication & Strategic Impact |
|---|---|---|---|
| Input Tax Credit (ITC) Entitlement | Section 16(2)(aa) read with Rule 36(4) | Pre-GST CENVAT / VAT Input Credit Rules | Credit strictly conditional upon reflection in supplier's GSTR-1 and buyer's Form GSTR-2B; no provisional credit permitted. |
| Annual Reconciliation Audit | Section 44 of CGST Act read with Rule 80(3) | Legacy VAT / Central Excise Audit Formats | Self-certified or CA-certified Form GSTR-9C required for registered persons with aggregate turnover exceeding statutory limits. |
| Mandatory Electronic Invoicing | Rule 48(4) of CGST Rules & IRP Portal | Paper Invoices / Manual Excise Invoicing | B2B invoices must carry an authentic Invoice Reference Number (IRN) and signed QR code generated via Invoice Registration Portals. |
| Input Service Distributor (ISD) | Section 20 of CGST Act (Amended Framework) | Voluntary ISD Registration Regime | Mandatory ISD registration for procuring common input services across distinct multi-state persons and distributing credit proportionately. |
| Automated Turnover & ITC Variances | Rule 88C (DRC-01B) & Rule 88D (DRC-01C) | Manual Departmental Scrutiny Letters | System-generated notices requiring electronic explanation or tax deposit within 7 days; blocks subsequent GSTR-1 filing upon default. |
| Appellate Tribunal Architecture | Section 109 & 112 (Goods and Services Tax Appellate Tribunal - GSTAT) | CESTAT & State VAT Appellate Tribunals | Dedicated Principal and State Benches of GSTAT hearing second appeals against first appellate orders under Section 107. |
GST Official Portal & ICEGATE Cross-Border Gateway
Official Government of India portal for monthly returns (GSTR-1, GSTR-3B), annual reconciliations (GSTR-9C), refunds (RFD-01), and e-way bill generation.
Frequently Asked Questions on Indirect Taxation
Expert answers on GST registrations, input tax credits, e-invoicing thresholds, and appellate remedies under the CGST Act.
What is the statutory threshold for mandatory GST registration?
What is the difference between Form GSTR-2A and Form GSTR-2B for claiming ITC?
Who is required to generate E-Invoices under Rule 48(4)?
What are the remedies available against an adverse GST order under Section 73 or 74?
Office Addresses & Contact Details
Addresses, phone numbers and office hours for our head office in Nabha and our branch offices are listed on the Contact page.