Chartered Accountants • Chennai Chambers 3, Periannamestri Street, Periamed, Chennai 600002
[email protected] ICAI FRN: [00XXXXS]
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Practice Vertical III • CGST & IGST Acts, 2017

GST & Indirect Taxation

Structured Goods and Services Tax compliance, Input Tax Credit (ITC) safeguarding, export refund realization, and representation in GST scrutiny and adjudication.

Executive Scope Overview

  • Monthly & Quarterly GST compliance (GSTR-1, IFF, GSTR-3B, ISD, RCM schedules) with automated GSTR-2B vs Purchase Register ITC reconciliation.
  • Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) preparation reconciling audited financial statements across multi-state GSTINs.
  • Zero-rated export compliance for goods and services — Form RFD-11 LUT filing, unutilized ITC refunds, and IGST export refund realization (serving Periamet & Chennai export enterprises).
  • Replies to ASMT-10 discrepancies, DRC-01A/DRC-01 Show Cause Notices u/s 73 & 74, Departmental Audits u/s 65, and First Appeals (APL-01).

Detailed Engagement Deliverables

Mandate 01

Periodic Filings & Section 16(2) ITC Governance

Verification of invoice-level compliance, GSTR-2B matching, Rule 37 180-day vendor payment tracking, Reverse Charge Mechanism (RCM) self-invoicing, and blocked credit reviews u/s 17(5).

Mandate 02

Export Refunds & LUT Management

End-to-end documentation and filing of GST RFD-01 refund claims for exporters of leather, textiles, engineering goods, and IT/ITES services, ensuring shipping bill / BRC / FIRC alignment.

Mandate 03

GSTR-9 & GSTR-9C Annual Reconciliation

Detailed rate-wise outward supply mapping, credit note adjustments, HSN summary validation, and un-reconciled turnover explanations aligned with audited financial statements.

Mandate 04

GST Scrutiny, Audit & Litigation Support

Representation during departmental audits under Section 65, drafting comprehensive replies to Show Cause Notices, and filing appeals before GST Appellate Authorities.

Frequently Asked Statutory Questions

Which taxpayers are required to file GSTR-9 and GSTR-9C?
Aggregate PAN-India turnover thresholds govern annual GST filings: GSTR-9 is generally mandatory above Rs. 2 Crore aggregate turnover, while GSTR-9C self-certified reconciliation statement applies above Rs. 5 Crore aggregate turnover, subject to applicable CBIC notifications.
Can exporters claim refund of accumulated Input Tax Credit without paying IGST?
Yes. Exporters supplying goods or services under a valid Letter of Undertaking (Form GST RFD-11) without payment of IGST can claim a refund of unutilized Input Tax Credit under Section 54(3) of the CGST Act read with Rule 89(4).