GST Health Check

Most GST problems aren’t about intent, they’re about gaps.

Wrong input credit, mismatches in returns, missed reversals, or incorrect classifications. Individually, they seem small. But together, they can lead to notices, blocked credits, and unnecessary cash outflow.

At N D Savla & Associates, our GST Health Check is designed to identify these gaps early, fix them, and put your compliance on solid ground.

Why a GST Health Check matters

GST is transaction-driven and highly data-matched. That means:

• Your returns are constantly compared with vendor filings

• Input tax credit can be denied due to third-party errors

• Small mismatches can trigger scrutiny or notices

• Errors from past periods don’t disappear, they accumulate

What this really means is:
If you’re not reviewing your GST regularly, risks are already building.

What this really does for your business

• Identifies ineligible or excess input tax credit

• Detects mismatches between GSTR-1, GSTR-3B, and books

• Highlights non-compliance before notices arise

• Improves accuracy in GST reporting

• Reduces risk of penalties, interest, and credit reversals

Our Approach

We don’t just check returns. We connect your data, transactions, and compliance to see the full picture.

1. Data Reconciliation
Matching GST returns with books of accounts and vendor data.

2. Risk Identification
Spotting mismatches, incorrect claims, and compliance gaps.

3. Transaction-Level Review
Looking at how GST is applied across key transactions.

4. Actionable Recommendations
Clear steps to correct past issues and improve future compliance.

5. Ongoing Guidance
Helping your team stay aligned with GST requirements going forward.

Scope of Our GST Health Check

Our review covers critical GST areas, including:

Return Reconciliation

• Matching GSTR-1, GSTR-3B, and books of accounts

• Identifying differences and unexplained variances

Input Tax Credit (ITC) Review

• Verification of ITC eligibility

• Matching with GSTR-2A / 2B

• Identification of ineligible or excess credit

Output Tax Liability

• Checking correctness of tax rates and classifications

• Ensuring proper reporting of outward supplies

Vendor Compliance Check

• Identifying vendors not filing returns or defaulting

• Impact analysis on your ITC claims

TDS / TCS under GST (if applicable)

• Verification of compliance and reporting

Reverse Charge Mechanism (RCM)

• Checking applicability and proper payment

E-invoicing & E-way Bill Compliance

• Reviewing whether applicable provisions are followed

GST on Advances & Adjustments

• Ensuring correct treatment and reporting

Interest & Penalty Exposure

• Identifying potential liabilities due to delays or errors

Where businesses usually get stuck

• Claiming ITC without proper vendor validation

• Mismatch between GSTR-1 and GSTR-3B

• Ignoring RCM or advance-related GST

• Treating GST filing as routine without periodic review

This is exactly what leads to notices later.

Why Clients Work With Us

• We focus on real risks, not just return matching

• We explain issues clearly, so your team can act

• We help fix problems, not just report them

• We think ahead to audits and departmental scrutiny

Who Should Consider a GST Health Check?

• Businesses with high transaction volume

• Companies facing frequent GST notices

• Businesses with multiple vendors and ITC dependency

• Anyone who wants to avoid last-minute GST surprises