GST
Registration, returns, reconciliations and notices under the GST laws.
- For
- Businesses that want every return reconciled to the books before it is filed.
- Timing
- Monthly or quarterly returns; annual return by 31 December
Scope
- RegistrationNew registrations, amendments, additional places of business and cancellations.
- ReturnsGSTR-1, GSTR-3B and other periodic returns, monthly or under the quarterly scheme.
- ReconciliationsBooks against GSTR-1, GSTR-2B and e-invoices, every period.
- Input tax creditEligibility, blocked credits, reversals and supplier follow-up.
- E-invoicing and e-way billsApplicability, set-up checks and exception reports.
- Annual returnGSTR-9, and the GSTR-9C reconciliation statement where applicable.
- RefundsExport and inverted-duty refunds, and letters of undertaking.
- Notices and auditsReplies to scrutiny, departmental audit and show-cause notices; appeals.
How it runs
- 01DataRegisters received by an agreed day each period.
- 02ReconcileDifferences flagged and resolved before filing.
- 03ApproveYou approve the return and the tax payable.
- 04File and trackAcknowledgment, payment and carried-forward items recorded.
Information we will request
- Sales and purchase registers
- E-invoice and e-way bill data
- GSTR-2B for each period
- Previous returns and any notices
- Contracts for significant supplies
Boundaries
Your approval. Returns are filed only after you approve them, under your authorisation on the GST portal.
Outcomes. Replies to notices set out the facts and the law. The decision rests with the proper officer.