Inverted Duty Structure (IDS) Advisory

N D Savla & Associates

When your GST refunds keep getting stuck, cash flow suffers.

That’s exactly where Inverted Duty Structure support matters.

Many businesses pay higher GST on inputs than what they charge on outputs. On paper, you are eligible for refunds. In reality, refunds often get delayed, rejected, or stuck in technical objections. What this really means is your working capital gets blocked without reason.

At N D Savla & Associates, we help businesses identify, calculate, document, and successfully claim IDS refunds while staying fully compliant with GST rules.

What is Inverted Duty Structure?

In simple terms, IDS happens when:

• GST on purchases (inputs) is higher

• GST on sales (output) is lower

Example:
You buy raw material at 18% GST
You sell finished goods at 5% GST

The excess credit sits in your electronic credit ledger. Refund eligibility exists, but claiming it correctly is where most businesses struggle.

Where IDS Usually Impacts Businesses

• Manufacturing sectors

• Textile and footwear industry

• Fertilizers and chemicals

• Renewable energy components

• Pharma and healthcare supplies

• Food processing segments

If your GST credit keeps piling up month after month, there is a strong chance IDS is applicable.

Our IDS Services – How We Help

1. IDS Eligibility Review

We study your purchase and sales pattern to confirm if refund claims are valid and sustainable during scrutiny.

2. Refund Calculation & Working

Accurate calculation is everything in IDS. Even small errors can trigger notices or rejections. We prepare detailed workings aligned with GST portal formats.

3. Documentation & Filing

We prepare and file refund applications with supporting reconciliations, invoices, and compliance documents.

4. Notice Handling & Department Coordination

If queries or notices come, we handle responses, clarifications, and follow-ups with GST authorities.

5. Process Correction & Future Planning

Beyond refunds, we help fix structural issues so credits don’t keep getting blocked every cycle.

Common Problems Businesses Face (And We Solve)

• Refund applications getting rejected on technical grounds

• Mismatch between GSTR 1, 3B, and books

• Wrong turnover reporting in refund forms

• Lack of proper documentation trail

• Department queries delaying refunds for months

• Excess ITC getting stuck without clarity

Here’s the thing. IDS refunds are not just about filing a form. They need clean data, correct interpretation, and strong documentation.

Why Businesses Work With N D Savla & Associates

• Deep practical GST handling experience

• Strong documentation-first approach

• Clear, straightforward communication

• End-to-end support from review to refund credit

• Experience handling departmental scrutiny cases

We don’t just file and wait. We track, follow up, and push until closure.

Our Approach

Step 1: Data review and IDS applicability check
Step 2: Refund estimation and risk flagging
Step 3: Documentation and application filing
Step 4: Notice support and follow-ups
Step 5: Future compliance structuring

Who Should Talk to Us About IDS?

• Businesses with continuous GST credit accumulation

• Companies expanding into new product categories

• Manufacturers facing refund delays

• Businesses receiving repeated GST notices on refunds

• Companies planning working capital optimization