GST & Indirect Tax
Compliance, advisory and litigation under the Central, State and Integrated GST laws, for businesses registered in Uttar Pradesh and those supplying into it.
What the GST practice does
The indirect tax practice was set up in 2017, when GST came into force. It prepares and files returns, reviews input tax credit, advises on the tax position of transactions and contracts, and represents clients before the department, the Appellate Authority and the GST Appellate Tribunal.
Most engagements combine a recurring compliance role with advisory work as questions arise during the year. Litigation matters are taken on separately, with their own engagement letter, and are reviewed by the partner at each stage.
Image: GST return acknowledgements and reconciliation workpapers (sample documents)
Six sub-areas of the GST practice
Compliance
Recurring GST work for registered persons: returns, reconciliation and records, on a monthly or quarterly cycle.
- Registration, amendment and cancellation
- GSTR-1, GSTR-3B and QRMP returns
- Reconciliation of purchase records with GSTR-2B
- E-invoicing and e-way bill set-up checks
- Annual return GSTR-9 and reconciliation GSTR-9C
- ·Sales and purchase registers
- ·GSTR-2B for the period
- ·Credit and debit notes
- ·E-way bill and e-invoice reports
A specific list is shared after the first meeting.
A recurring GST engagement, month by month
Onboarding review
Registrations, past returns and the credit ledger are reviewed. Gaps are listed in writing.
Monthly data
Sales and purchase registers are received by the 5th. Vendor mismatches against GSTR-2B are sent back by the 9th.
Returns for approval
Draft GSTR-1 and GSTR-3B, with the tax payable, are sent for approval before filing.
Filing and records
Returns are filed and acknowledgements shared. Workpapers are kept for each period.
Annual closing
Annual return and reconciliation statement are prepared from audited books.
| RETURN | PERIOD | DUE DATE |
|---|---|---|
| GSTR-1 | Monthly | 11th of the following month |
| GSTR-3B | Monthly | 20th of the following month |
| GSTR-3B (QRMP, U.P.) | Quarterly | 24th of the month after the quarter |
| ITC-04 | Half-yearly / annual | 25th of the month after the period |
| GSTR-9 and GSTR-9C | Annual | 31 December after the financial year |
Due dates as on 26 October 2026, subject to extension by notification. Source: CGST Act, 2017 and notifications on cbic.gov.in.
Recent GST notifications and circulars
All GST updates →Central Goods and Services Tax (Fourth Amendment) Rules, 2026: changes to the invoice management system and Form GSTR-2B
Recipients will need to act on pending invoices before the monthly cut-off for credit to flow into GSTR-2B. Vendor-reconciliation timelines for November 2026 should be reviewed.
Clarification on valuation of services supplied between distinct persons
Relevant to businesses with registrations in more than one State that share head-office services. The circular sets out when the invoice value may be taken as the open market value.
Online procedure for SGST reimbursement claims under the Industrial Investment and Employment Promotion Policy, 2022
Claims for periods from April 2026 are to be filed online with the reconciliation in the prescribed format. Units with pending offline claims should check the transition date.
Articles and notes on GST
Reversal of common input tax credit under Rules 42 and 43: a worked note
How common credit is split between taxable and exempt supplies each month, with the annual true-up and a worked example.
Appeals before the GST Appellate Tribunal: twelve procedural questions
Limitation, pre-deposit, documents and hearings: answers on how an appeal before the GSTAT is filed and followed up.
Judgment note: hearing before cancellation of GST registration
A summary of a recent High Court decision on the opportunity of hearing before a registration is cancelled, with its practical effect.
GST questions the firm is often asked
General answers only. The position in a specific case depends on its facts.
Yes. The onboarding review covers returns already filed in the year, the electronic credit ledger and any pending notices, so that the handover is documented before the next return.