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Services · Indirect taxes
GST and Indirect Taxes
GST rewards businesses that match their books to the portal every month. Our GST department files returns on time, reconciles input credit before it is lost, and prepares annual returns from records that already agree.
Who we work with
Clients of this department
- Manufacturers and engineering units filing every month
- Gold bullion dealers and jewellers working at the 3% rate
- Wholesale and retail traders on the quarterly QRMP scheme
- Hospitals, pharmacies and medicine distributors with mixed taxable and exempt supplies
- Exporters and suppliers to SEZ units claiming refunds
- Composition dealers, restaurants and service providers
What you receive
What arrives on your side
- Returns filed with challans and acknowledgements shared
- A monthly input credit reconciliation
- A list of suppliers who have not reported your invoices
- Annual return working papers
- Draft replies to notices with the reconciliations behind them
Scope
The work this department handles
Returns
GSTR-1, GSTR-3B, invoice furnishing under QRMP, composition statements, and GSTR-7 and GSTR-8 for TDS and TCS under GST.
Input credit reconciliation
Purchase registers matched with GSTR-2B every month before the return is filed.
Annual return
GSTR-9 and the reconciliation statement GSTR-9C, prepared from the year's monthly reconciliations.
E-way bills and e-invoicing
Set-up and review of e-way bill and e-invoice processes for businesses above the thresholds.
Refunds
Refunds of accumulated credit on exports, SEZ supplies and inverted duty structures, and of excess cash balance.
Exports and LUT
Letters of undertaking for exports without IGST, and documentation for zero-rated supplies.
Notices and disputes
Replies to scrutiny notices, mismatch intimations and show cause notices, and waiver applications under special schemes.
GST health check
A review of past returns, rates and credit claims to find exposure before the department does.
At a glance
Monthly or quarterly?
| Monthly filing | Quarterly (QRMP) | |
|---|---|---|
| Who can choose it | Any regular taxpayer | Aggregate turnover up to ₹5 crore |
| GSTR-1 | 11th of the next month | 13th after the quarter (optional IFF in between) |
| GSTR-3B | 20th of the next month | 22nd after the quarter in Tamil Nadu |
| Tax payment | With each GSTR-3B | PMT-06 by the 25th for the first two months |
| Suits | Businesses whose buyers want credit every month | Smaller businesses with fewer B2B sales |
QRMP: proviso to Section 39(1), CGST Act, 2017, Rule 61A and Notification 84/2020-Central Tax.
How it works
From first call to finished filing
- CollectSales and purchase data comes in by an agreed date each month.
- ReconcilePurchases are matched with GSTR-2B before the return is prepared.
- FileReturns are confirmed with you and filed before the due date.
- ReportYou receive the acknowledgement and a note of any open mismatches.
Before we start
Documents you will usually need
- GST portal login, or OTP access during filing
- Sales and purchase registers or invoice copies
- Credit and debit notes
- Bank statements for the period
The exact list depends on your case. We send a checklist after the first discussion.
Questions
Common questions
A supplier has not filed their return. What happens to our credit?
Credit can be claimed only for invoices the supplier has reported in GSTR-1 and that appear in your GSTR-2B (Section 16(2)(aa), CGST Act, 2017 and Rule 36(4), CGST Rules, 2017). We list such suppliers every month so you can follow up before the year closes.
Is the annual return compulsory for us?
Taxpayers with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 for FY 2024-25 onwards under Notification 15/2025-Central Tax. GSTR-9C applies only above ₹5 crore (Section 44, CGST Act, 2017 read with Rule 80). We confirm the position for your turnover each year.
What is the interest on late payment of GST?
Interest at 18% a year runs on the tax paid late, calculated on the portion paid in cash (Section 50, CGST Act, 2017). Late fees for delayed returns are under Section 47.
Can we register at a residential address?
Yes. The principal place of business can be a residence, supported by address proof and the owner's consent where the property is not yours (Section 25, CGST Act, 2017 read with Rule 8 and Form GST REG-01).
How do exporters avoid paying IGST on exports?
By filing a Letter of Undertaking each year in Form GST RFD-11 under Rule 96A, CGST Rules, 2017, before the first export of the year. Refund of unused credit is then claimed under Section 54 and Rule 89.
We received a show cause notice. What is the time limit?
For periods from FY 2024-25 onwards, demands are issued under Section 74A of the CGST Act, 2017; earlier periods fall under Sections 73 and 74. Replies must reach the officer within the time given in the notice, so send it to us the day it arrives.
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