Premlata Purohit and AssociatesLoading…
Pillar 03
Goods and Services Tax registration, return filing, audit, refunds and litigation support, with advisory across the wider indirect tax landscape including customs and Foreign Trade Policy. The firm has been engaged in GST matters since the regime took effect in July 2017 and has handled the full lifecycle of GST work through every major amendment since.
What this pillar covers
GST is a transaction tax with monthly cadence and unforgiving timelines. The firm runs its GST practice on the principle that compliance is daily, not periodic: input tax credit reconciliations are tracked through the year, e-invoicing is monitored continuously, and notices are responded to within statutory timelines without exception. Departmental representation work is handled by Chartered Accountants experienced in audits under Section 65 of the CGST Act and in proceedings before the Appellate Authority.
Sub services
01
Registration under Section 22 or Section 24 of the CGST Act for businesses crossing the prescribed thresholds or required to register on other grounds. Voluntary registration where commercially advantageous. Registration as a casual taxable person, non resident taxable person, e-commerce operator, input service distributor, or composition dealer. Amendments to registration on change in business particulars.
02
Filing of GSTR 1 outward supply return monthly or quarterly under the QRMP scheme, GSTR 3B summary return monthly, ITC 04 for job work, CMP 08 for composition dealers, GSTR 5 for non resident taxable persons, and GSTR 6 for input service distributors. Each filing is preceded by a reconciliation with the books of accounts and the e-invoicing IRP.
03
Filing of GSTR 9 annual return and GSTR 9C reconciliation statement for assessees crossing the prescribed turnover. Reconciliation between the books of accounts, GSTR 1, GSTR 3B and the audited financial statements. Identification and resolution of mismatches before-filing.
04
Audit by tax authorities under Section 65 of the CGST Act, special audit under Section 66, and management requested audits to test the integrity of GST compliance ahead of departmental scrutiny. Engagement includes review of input tax credit eligibility, classification accuracy, valuation, place and time of supply determinations, and e-way bill compliance.
05
Refund applications under Section 54 of the CGST Act for exports of goods and services with or without payment of tax, supplies to SEZ units and developers, inverted duty structure, deemed exports, and excess balance in the electronic cash ledger. The firm tracks refunds through to disbursement and represents the client in any follow up queries from the refund authority.
06
Setup of e-invoicing for businesses crossing the prescribed turnover under Rule 48(4) of the CGST Rules. Integration with the Invoice Registration Portal, generation of Invoice Reference Numbers, and reconciliation with the auto populated GSTR 1. Setup of e-way bill processes for movement of goods and ongoing compliance support.
07
Written advisory on classification under the HSN, valuation under Section 15, place of supply under Sections 10 to 13, time of supply under Sections 12 and 13, eligibility of input tax credit under Section 16 read with the restrictions under Section 17, and the implications of cross border supplies. Advance ruling applications under Section 97 where appropriate.
08
Drafting and submission of replies to notices under Sections 73 and 74 of the CGST Act, Section 50 demand for interest, Section 122 penalty proceedings, and other anti evasion enquiries. Representation before the Appellate Authority under Section 107. As and when the GST Appellate Tribunal becomes functional, representation in tribunal proceedings will follow.
09
Classification under the Customs Tariff, valuation under Section 14 of the Customs Act, eligibility for exemption notifications, advance authorisation under the Foreign Trade Policy, Export Promotion Capital Goods scheme, Authorised Economic Operator certification support, and SVB matters where applicable.
10
Compliance support for units in Special Economic Zones and Export Oriented Units, including monthly and annual returns under the SEZ Rules, exit and de bonding processes, NSDL filings, and the indirect tax implications of supplies to and from these units.
Our approach
For new clients, the firm conducts a documented health check of the last twenty four months of GST compliance. Output liability, input tax credit, e-way bill and e-invoicing positions are reconciled. Significant gaps are flagged before the engagement proceeds to ongoing compliance.
A client specific GST compliance calendar is prepared at onboarding. Reminders and confirmations are issued for every monthly, quarterly and annual filing, throughout the engagement.
Each month, the firm reconciles books with GSTR 2B, prepares the outward supply return, computes the net liability after input tax credit, and files GSTR 3B within the prescribed timeline. Variations from the previous month are surfaced for client review.
Annual return and reconciliation in GSTR 9 and GSTR 9C are prepared after the financial statements are finalised. Reconciliations between books, returns and financials are documented and shared with the client.
Notices and audit observations are responded to within statutory timelines. Significant matters are escalated to the proprietor. Where litigation is contemplated, the firm engages with the client on the cost benefit position before drafting an appeal.
Frequently asked questions
New registrations, ongoing compliance, audit notices, refund applications or appellate work, the firm is reachable through the office or via the contact form.