Goods & Services tax
GST Services in India – Registration, Return Filing, Compliance & Advisory
Goods and Services Tax (GST) has fundamentally changed how businesses in India manage indirect tax — but with that change came a new layer of monthly obligations, reconciliation requirements, and notice risks that most businesses are simply not equipped to handle alone. N D Savla & Associates is a professional GST consultant in India with deep expertise in GST registration, return filing, input tax credit management, refunds, and notice handling. We serve startups, traders, e-commerce sellers, exporters, and established corporations — ensuring your GST compliance is accurate, timely, and risk-free every single month.
Our Taxes practice covers the full spectrum of indirect and direct tax obligations. Alongside GST, you can explore our services for Income Tax, Indirect Tax, Professional Tax Return Filing, VAT Services, and Assessment and Appeal Under the Black Money Act.
What Is GST and Why Does Compliance Matter?
GST is a comprehensive, destination-based indirect tax levied on the supply of goods and services across India. It replaced a fragmented system of VAT, service tax, excise duty, and entry tax from July 1, 2017. GST operates through three components — CGST, SGST, and IGST — depending on whether the transaction is intra-state or inter-state.
For businesses, GST compliance means filing multiple returns each month — GSTR-1 (outward supply statement), GSTR-3B (tax payment summary), and at year-end, GSTR-9 (annual return) and GSTR-9C (reconciliation statement for eligible taxpayers). Errors, mismatches, or missed deadlines attract penalties, interest at 18% per annum, and automatic scrutiny notices. The GST portal now uses data analytics to flag discrepancies between GSTR-1 and GSTR-3B, between claimed ITC and GSTR-2B, and between GST turnover and income tax turnover. Working with a qualified GST consultant is the most reliable way to protect your business from these risks.
Our GST Services
We provide end-to-end GST compliance services — from the initial registration to annual filings and dispute resolution. Here is what we cover:
GST Registration
Businesses with turnover above Rs. 20 lakhs (Rs. 10 lakhs for special category states), those making inter-state supplies, or e-commerce sellers must register for GST. We handle new GST registrations for businesses, startups, freelancers, foreign nationals, and multi-state operators — managing the complete application process from document preparation to GSTIN delivery, typically within 7 to 10 working days.
GST Return Filing
Our GST return filing services cover every mandatory form — GSTR-1 (outward supplies, filed by the 11th of each month), GSTR-3B (monthly summary with tax payment, filed by the 20th), GSTR-9 (annual return), and GSTR-9C (reconciliation statement prepared by a CA for businesses above Rs. 5 crore turnover). We file every return after cross-checking it against your books and GSTR-2B data — ensuring consistency and protecting your buyers’ ability to claim input credit on your invoices.
Input Tax Credit (ITC) Reconciliation
ITC can only be claimed on purchases reflected in GSTR-2B — and claiming excess ITC results in a reversal demand with interest. We perform monthly GSTR-2B reconciliation, identify gaps caused by non-filing suppliers, manage blocked credit under Section 17(5), and handle annual ITC reconciliation for GSTR-9. Maximising legitimate ITC while staying within the rules is one of the highest-value GST services we deliver for business clients.
GST Refund Services
Exporters of goods or services, businesses with inverted duty structures, and those with excess ITC balances are entitled to GST refunds. We handle the complete refund process — RFD-01 application, supporting document preparation, responding to deficiency memos, and follow-up with the department until the refund is credited. We also manage LUT filing for exporters at the start of each financial year, enabling export of goods and services without payment of IGST.
GST Notice, Audit and Assessment Support
A GST notice requires a prompt, factual response — ignoring it leads to ex-parte assessment orders and significant penalties. Our team handles ASMT-10 scrutiny notices, Show Cause Notices (SCN) for demand and penalty, GST audit notices under Sections 65 and 66, and assessment proceedings under Section 62. We review the notice, gather all relevant documentation, draft the written reply, and represent you before the department — giving you the best possible outcome at every stage.
GST Advisory and Consultancy
Our GST advisory services cover specific compliance questions that affect your business decisions — HSN and SAC code classification, GST rate determination for new products, place of supply rules, reverse charge mechanism applicability, e-way bill compliance, composition scheme eligibility, OIDAR compliance for foreign digital service providers, and GST implications for joint development agreements and construction contracts. We document all advisory opinions — giving you a defensible position if the question arises in an audit.
Our Other Tax Services
GST is part of a broader tax compliance picture. Our Taxes practice at N D Savla & Associates covers every obligation that businesses and individuals face:
- Income Tax — ITR filing for salaried employees, freelancers, business owners, and companies. Advance tax planning, income tax notices, assessments, and ITAT representation.
- Indirect Tax Services — Customs duty, foreign trade policy, import-export tax advisory, and integrated indirect tax planning for cross-border businesses.
- Professional Tax Return Filing — Professional Tax registration, monthly deductions, and annual return filings for employers and self-employed professionals in Maharashtra and other PT states.
- VAT Services — VAT registration, return filing, annual audit, and assessment support for sectors where VAT continues to apply — petroleum, liquor, and specific goods.
- Assessment and Appeal Under the Black Money Act — Assessment, penalty mitigation, and appeal services for individuals and entities with undisclosed foreign assets or income under the Black Money Act, 2015.
F.A.Q.
Any business with aggregate annual turnover exceeding Rs. 20 lakhs (Rs. 10 lakhs for special category states) must register. Businesses making inter-state taxable supplies, supplying through e-commerce operators, or providing specific notified services must register regardless of turnover. Voluntary registration is available for sub-threshold businesses that wish to claim input tax credit.
GSTR-1 is the outward supply statement reporting all invoices raised during the period — it determines your buyers’ input tax credit eligibility. GSTR-3B is the monthly summary return where you declare output tax liability, claim ITC, and make the net GST payment. GSTR-9 is the annual return filed at year-end, consolidating all monthly filings. Discrepancies across these returns are the primary trigger for GST scrutiny notices.
ITC is available only on purchases reflected in GSTR-2B. Certain purchases are blocked under Section 17(5) of the CGST Act — including motor vehicles (with exceptions), food and beverages, personal use items, and club memberships. ITC must also be reversed proportionally for goods or services used for exempt supplies or non-business purposes.
Do not ignore it — all GST notices carry response deadlines, and failure to reply results in ex-parte assessment orders and heavy penalties. Read the notice carefully, gather supporting documents, and draft a factual point-by-point reply. Our team handles the complete response process — from analysis to submission to departmental representation if required.
A Letter of Undertaking (LUT) allows registered exporters to export goods or services without paying IGST, claiming ITC refund instead. It must be filed at the beginning of each financial year and is available to exporters with a clean compliance record. Without a valid LUT, exporters must pay IGST at the time of export and then claim a refund — which locks up working capital unnecessarily.
