Chapter II · Area of practice
Goods and services tax
GST compliance for businesses registered in one state or many: returns and annual returns, input tax credit reconciliations, and replies to scrutiny, audit and demand notices.
What the work covers
- Registration and amendments across states
- Monthly and quarterly returns; the annual return and reconciliation statement
- Input tax credit reconciliation against supplier filings
- Replies to scrutiny notices, pre-show-cause intimations and show-cause notices
- Appeals before the appellate authority and the Appellate Tribunal
- Classification, place-of-supply and valuation questions
The law it sits in
| Law | Provision | What it provides |
|---|---|---|
| CGST Act, 2017 | s. 61 | Scrutiny of returns (notice in ASMT-10) |
| CGST Act, 2017 | s. 74A | Demands for 2024-25 onwards: one time limit for fraud and non-fraud cases |
| CGST Rules, 2017 | r. 142(1A) | Pre-show-cause intimation (DRC-01A) |
| CGST Act, 2017 | s. 107 | Appeal to the appellate authority within three months |
Notices are read before they are answered
Every GST notice states the provision it is issued under, the period, and the date by which a reply is due. Most avoidable demands start with a reply that answers a different question from the one asked, or arrives after the date.
For demands relating to 2024-25 and later years, section 74A applies. The fraud question now affects the penalty, not the time limit, so a reply must address both the amount and the characterisation.
The firm’s addresses and the request form are on the offices and contact pages.
Related notes
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