GST & Indirect Tax Advisory

Overview

The Goods and Services Tax regime, now in its ninth year of operation, has matured into a complex, technology-driven compliance ecosystem. With the operationalisation of the GST Appellate Tribunal (GSTAT), the expansion of e-invoicing mandates, the tightening of Input Tax Credit verification through GSTR-2B auto-population, and the increasing use of data analytics by the Department for audit selection, businesses face a compliance environment that is simultaneously more automated and more adversarial than ever before.

Taxpearls' GST & Indirect Tax Advisory practice provides comprehensive support across the entire GST lifecycle — from initial registration and return filing through audit defence, show-cause notice response, adjudication proceedings, and appellate litigation before the Commissioner (Appeals), the GST Appellate Tribunal (GSTAT), and the High Courts.

What We Do

GST Registration & Compliance: We handle all aspects of GST registration, including new registrations, amendments, cancellation, revocation of cancellation, and registration under the composition scheme. Our compliance team maintains a calendar-driven tracking system to ensure that no filing deadline is missed.

GST Advisory & Transaction Structuring: We advise on supply classification (goods vs. services, composite vs. mixed supply), HSN/SAC classification disputes, valuation under Section 15, place-of-supply determination, reverse charge mechanism applicability, and exemption eligibility analysis.

Input Tax Credit Optimisation: We advise on ITC eligibility under Section 16, blocked credits under Section 17(5), proportional ITC reversal for exempt supplies under Rule 42/43, and ITC disputes arising from vendor non-compliance.

GST Refunds: We handle refund applications under Rule 89 for export of goods and services, supplies to SEZ units, deemed exports, inverted duty structure, and excess balance in the electronic cash ledger.

Show Cause Notice Response: When the Department issues an SCN under Section 73 or Section 74, we draft detailed written submissions, prepare document indexes, attend personal hearings, and argue the matter before the adjudicating authority.

Appellate Litigation: We represent clients in appeals before the Commissioner (Appeals) under Section 107 and the GST Appellate Tribunal (GSTAT) under Section 112, drafting appeal memoranda, filing stay applications, and arguing matters at hearing.

GST Audit & Departmental Audit Response: We assist businesses in preparing for and responding to Departmental audits under Section 65 and Section 66, including pre-audit readiness assessments and responding to audit observations.

Our Approach

• Classify First, Advise Second: Every GST engagement begins with precise classification of the supply. Misclassification is the root cause of the majority of GST disputes.
• Reconciliation-Driven Compliance: Our compliance methodology is built on monthly reconciliation of GSTR-1 with GSTR-3B with books of account with GSTR-2B.
• Precedent-Mapped Litigation: For every disputed issue, we maintain a precedent database of advance rulings, appellate authority orders, and High Court judgments.
• Commercial Context: Every recommendation accounts for the client's commercial realities — vendor relationships, pricing structures, contract terms, and cash-flow impact.

Key Services Offered

• GST Registration & Compliance
• GST Advisory & Transaction Structuring
• Input Tax Credit Optimisation
• GST Refunds
• Show Cause Notice Response
• Appellate Litigation (Commissioner Appeals, GSTAT, High Court)
• GST Audit & Departmental Audit Response