Goods and Services Tax

GST is unusual among Indian tax laws in that most of the risk is not in the annual filing but in the running record. Input tax credit depends on what a supplier has filed, not on what an invoice says. Registration particulars that drift out of date invalidate later claims. And an e-way bill discrepancy at a checkpoint becomes a detention and penalty proceeding within hours.

The work below is organised around that reality.

What the work covers

Registration and amendment. New registration, additional place of business, amendment of core and non-core fields, and cancellation or revocation where required. Registration particulars are kept aligned with the constitution documents, because a mismatch surfaces later at the worst possible moment.

Periodic returns. GSTR-1 and GSTR-3B for monthly filers, and the quarterly return with monthly payment route where the enterprise has opted for it. Annual return and the reconciliation statement where the turnover threshold applies.

Input tax credit reconciliation. Monthly matching of the purchase register against GSTR-2B, identification of credits blocked by supplier non-filing, and follow-up documentation. This is where most recoverable money sits, and where most enterprises lose it quietly.

Advisory. Classification and rate positions, place of supply, reverse charge applicability, treatment of discounts and credit notes, and the credit consequences of the transaction structures a business is actually using.

E-way bill and transit matters. Documentation practice for goods in movement, and immediate response where goods or a vehicle are detained — a situation in which the response window is measured in days, and the quantum at stake is set by how quickly the position is put on record.

Departmental correspondence. Replies to scrutiny notices, discrepancy notices and audit observations. Where a matter proceeds to demand or appeal, it is handled under the litigation engagement.

Who this is relevant to

• Traders and distributors with high invoice volume and correspondingly high credit exposure
• Manufacturers with inputs, capital goods and job-work movements to track
• Service providers with clients in more than one state, where place of supply drives the outcome
• E-commerce sellers and aggregator-linked suppliers
• Businesses crossing the registration threshold for the first time

How the work runs

1. Position review. Registration particulars, past returns, and the credit position are reviewed at the outset so that inherited problems are known rather than discovered.

2. Monthly cycle. Data collection to an agreed cut-off, GSTR-2B reconciliation, computation of liability, confirmation of the payable figure, and filing. Differences are raised with you before filing, not after.

3. Annual cycle. Reconciliation of the year's returns against the audited financial statements, and filing of the annual return and reconciliation statement where required.

4. Correspondence. Notices are responded to within the stated period, with the supporting record assembled rather than asserted.

Points that recur in practice

• Credit follows the supplier. A tax invoice does not by itself secure the credit. If the supplier has not filed, the credit does not appear, and the commercial remedy is with the supplier, not the department. Monthly reconciliation makes this a conversation in week two rather than a write-off at year end.
• Registration particulars go stale. A changed director, an additional godown, or an unamended principal place of business is a routine ground for later dispute.
• Transit documentation. Most detention proceedings turn on a small documentary defect rather than a substantive tax issue. The distinction matters greatly to the outcome and is worth establishing on record immediately.

Frequently asked questions

Is GST registration compulsory for my business?
It depends on turnover, the nature of supply, whether supplies are interstate, and whether any compulsory-registration category applies regardless of turnover. It is determined on the specific facts rather than by threshold alone.

Can input tax credit that was missed in an earlier period still be claimed?
Only within the statutory time limit, which is tied to the financial year in which the invoice falls. Beyond that limit the credit lapses. This is why the reconciliation is monthly rather than annual.

My goods have been detained in transit. How urgent is this?
Immediate. The available options and the quantum payable both depend on the stage at which the matter is addressed, and the position narrows quickly.

Do you handle GST for businesses registered outside Uttar Pradesh?
Yes — GST is a central framework, and filings are portal-based regardless of the state of registration.

General information only, not professional advice. GST law and rates are revised frequently; the applicable position is confirmed on review.