G S Arora & Associates
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GST & Indirect Taxation

GST is mechanical, monthly and unforgiving. Most penalties our clients arrive with came from a missed deadline or an unreconciled credit rather than anything complicated. We handle registration, returns, reconciliation, refunds and departmental audits — and keep the calendar so you do not have to.

Reconcile Monthly, Not Annually

Since input tax credit is restricted to invoices your suppliers have actually reported, your GST position now depends on other people's compliance as much as your own. A supplier who files late quietly costs you credit, and you will not notice unless someone is checking.

We reconcile GSTR-2B against your purchase register every month. A discrepancy caught in the month it arises takes minutes to resolve with the supplier. The same discrepancy found during the annual return usually means reversing credit with interest attached.

What This Covers

Registration & Amendments

New GST registration, additional place of business, casual and non-resident registration, and amendments as your structure changes.

Monthly & Quarterly Returns

GSTR-1 and GSTR-3B prepared, reconciled and filed on schedule, including QRMP for eligible smaller taxpayers.

Input Tax Credit Reconciliation

GSTR-2B matched against your purchase register each month, with supplier follow-up on invoices that have not been reported.

Annual Return & Audit

GSTR-9 consolidation and the GSTR-9C reconciliation statement where your turnover crosses the prescribed threshold.

Refund Claims

Export refunds, inverted duty structure claims and accumulated credit refunds, prepared with the documentation the department actually asks for.

Notices & Departmental Audit

Responding to scrutiny notices, ASMT and DRC proceedings, and representing your position during departmental audit.

Who This Is For

GST support is usually worth it if any of these apply:

  • Your turnover has crossed the registration threshold, or you are about to start supplying interstate.
  • You are an exporter or in an inverted duty structure with credit accumulating that you have not claimed back.
  • Your input tax credit does not reconcile and you are not sure which suppliers are the problem.
  • You sell through e-commerce operators and are dealing with TCS credits and reconciliation.
  • You have received an ASMT-10 or DRC-01 and need a considered response rather than a rushed one.

The Monthly Rhythm

1
Data collection

We collect your sales and purchase data in the first week, in whatever format your system produces. You do not need to reformat anything for us.

2
Reconciliation

Purchases are matched against GSTR-2B and sales against your books. Anything that does not match gets flagged to you with the supplier named.

3
Return preparation and review

GSTR-1 and 3B are prepared and sent to you for review before filing, with the tax payable stated clearly so there are no surprises.

4
Filing and record

We file, share the acknowledgement, and keep a running record so that the annual return is a formality rather than an investigation.

Frequently Asked Questions

The turnover threshold depends on your state and whether you supply goods or services, but registration is also mandatory regardless of turnover in several cases — interstate supply, e-commerce, and reverse charge among them. If you are close to the line or about to start selling to another state, it is worth a quick conversation before you cross it.
Almost always because a supplier has not reported the invoice in their GSTR-1, so it does not appear in your GSTR-2B. Your credit follows their filing, not your payment. This is exactly why monthly reconciliation matters — chasing a supplier in the same month works; chasing them a year later rarely does.
Late fees accrue per day, and interest runs on the tax you owe. Filing late repeatedly also affects your compliance rating and can attract departmental attention. If you are already behind, the position is recoverable — but the sooner it is addressed, the smaller the number.
Yes, and it is a common way clients start with us. We reconstruct the position, quantify the exposure honestly, file what is outstanding and then get you onto a clean monthly rhythm.

Our Services

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Stop losing input credit
to unreconciled invoices.

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