Taxation Services
Audit & Assurance

Indirect Services (GST, Customs, SEZ, FTP)

Our Services

Indirect Services (GST, Customs, SEZ, FTP)

We offer reliable and proactive GST solutions that ensure compliance and optimize tax efficiencies across your supply chain.

  • GST Registration

    • Hassle-free assistance in obtaining GST registration under the correct category—Regular, Composition, Casual, or Special Economic Zone (SEZ)—based on your business needs.

  • GST Audit

    • Thorough examination of GST records, reconciliation of returns with financial statements, identification of errors, and recommendations for corrective actions.

  • GST Compliance & Advisory Services

    • Monthly and annual return filings, input tax credit management, e-invoicing support, advisory on classification, place of supply, reverse charge, and GST litigation support when needed.

Frequently Asked Questions

GST registration is mandatory if your aggregate annual turnover exceeds ₹40 lakh for goods suppliers (₹20 lakh for services, ₹10 lakh for special category states). Registration is also compulsory regardless of turnover for: inter-state suppliers, e-commerce operators and sellers on platforms like Amazon/Flipkart, businesses liable to pay tax under reverse charge, and those making taxable supplies on behalf of others.

Most regular taxpayers must file GSTR-1 (outward supplies, monthly or quarterly), GSTR-3B (summary return with tax payment, monthly), and the annual GSTR-9. Composition dealers file GSTR-4 annually. Additionally, GSTR-2B (auto-drafted ITC statement) must be reconciled monthly. Missing due dates attracts late fees (₹50/day for regular returns, ₹20/day for nil returns) plus interest at 18% p.a. on unpaid tax.

ITC can be claimed on GST paid on inputs, input services, and capital goods used in the course of business. Key conditions: you must have a valid tax invoice, the supplier must have filed their GSTR-1, the goods/services must have been received, and the tax must have been paid to the government. ITC is blocked on personal use items, motor vehicles (with exceptions), food & beverages, and certain services. Reconciling GSTR-2B monthly is essential to avoid ITC mismatch notices.

A GST audit involves examination of GST records, reconciliation of GSTR-1, GSTR-3B, and books of accounts, and verification of ITC claims. While the mandatory CA-certified GST audit (GSTR-9C) was made applicable only to taxpayers with turnover above ₹5 crore, businesses of all sizes benefit from periodic internal GST health checks to identify mismatches, pending credits, and compliance gaps before they attract departmental scrutiny.

Supplies to SEZ units or developers are treated as zero-rated supplies — meaning GST is not charged, and suppliers can claim refund of input taxes or export under LUT (Letter of Undertaking) without payment of IGST. Exporters of goods and services are similarly entitled to zero-rated treatment. Claiming timely GST refunds on exports requires proper documentation, LUT filing, shipping bill reconciliation, and adherence to refund timelines to avoid blockage of working capital.