GST

The Goods and Services Tax (GST) regime requires businesses to comply with multiple procedural, reporting, and reconciliation obligations. Proper GST compliance and advisory are essential to mitigate tax exposure, avoid penalties, and ensure seamless operations.

M A N A S & Associates provides comprehensive GST services to businesses, professionals, and corporates, covering registration, compliance, advisory, audits, refunds, and representation, in accordance with the provisions of the CGST Act, SGST Act, IGST Act, and allied rules.

Scope of GST Services

1. GST Registration & Amendment Services

  • New GST registration for businesses and professionals

  • Registration under multiple states / multiple GSTINs

  • Amendment of registration particulars

  • Surrender / cancellation of GST registration

2. GST Return Filing & Compliance

  • Preparation and filing of periodic GST returns, including:

    • GSTR-1 (Outward supplies)

    • GSTR-3B (Summary return)

    • GSTR-5 / 6 / 7 / 8, as applicable

  • Annual returns and reconciliations:

    • GSTR-9 / GSTR-9A

    • GSTR-9C (Reconciliation Statement)

  • Assistance in late fee and interest computation

  • Ongoing compliance monitoring and advisory

3. Input Tax Credit (ITC) Review & Reconciliation

  • Reconciliation of ITC with GSTR-2A / GSTR-2B

  • Identification of ineligible or blocked credits

  • Advisory on ITC eligibility under GST law

  • Assistance in ITC reversals, re-availment, and disclosures

4. GST Advisory & Opinion Services

  • Advisory on classification of goods and services

  • Determination of applicable GST rates

  • Place of supply and time of supply analysis

  • Reverse Charge Mechanism (RCM) advisory

  • Advisory on exemptions, valuation, and special transactions

  • Sector-specific GST advisory (real estate, construction, services, etc.)

5. GST Audit & Certification Support

  • GST audit support and reconciliation

  • Assistance in preparation of audit schedules

  • GSTR-9C reconciliation and certification support

  • Coordination with statutory and internal auditors

6. GST Refund Services

  • Advisory on eligibility of GST refunds

  • Preparation and filing of refund applications

  • Refunds related to exports, inverted duty structure, and excess payments

  • Certification and documentation support for refund claims

  • Follow-up with authorities and response to deficiency memos

7. GST Notices, Assessments & Representation

We provide professional assistance in handling GST notices and proceedings, including:

  • Notices for non-filing or discrepancies

  • Show cause notices (SCN)

  • Assessment and adjudication proceedings

  • Replies to departmental communications

  • Assistance during audits, investigations, and inspections

8. GST Litigation Support (Non-Advocacy)

  • Preparation of replies, statements, and reconciliations

  • Assistance in appeals and higher proceedings

  • Coordination with legal counsel, where required

9. Special GST Services

  • GST compliance for real estate developers and contractors

  • GST advisory for startups and MSMEs

  • E-way bill compliance and advisory

  • GST impact analysis on business restructuring and transactions

Service Disclaimer – GST Services

GST services are provided in accordance with applicable GST laws, rules, notifications, and circulars, based on information furnished by the client. Advisory services do not constitute legal opinion. Representation before GST authorities is subject to applicable statutory authorisation and scope of engagement.

This service is subject to the Professional Disclaimer dated 27/12/2025.