Monthly GSTR-1 and GSTR-3B filing, GSTR-9 annual returns, automated GSTR-2B versus purchase register reconciliation, and representation before the GST authorities in ASMT-10 and DRC-01 proceedings.
GST compliance turns on reconciliation. Input tax credit is only as good as the match between your purchase register and the GSTR-2B generated from your vendors' filings — and by the time a mismatch surfaces in an ASMT-10 notice, the credit is often already time-barred. We run that matching as an automated monthly process rather than a year-end exercise, so unclaimed credit and non-filing vendors are identified while there is still time to act. Where a notice does arrive, we prepare the reply and represent the client position before the officer.
GSTR-1 outward supply returns and GSTR-3B self-assessment returns filed on a tracked monthly calendar, with liability reconciled to the books before payment.
Purchase invoices matched against vendor filings at full population, identifying eligible credit not yet claimed, credit at risk of reversal, and vendors who have stopped filing.
Annual return preparation, and the GSTR-9C self-certified reconciliation statement for registrations crossing the prescribed turnover threshold.
Drafting replies to ASMT-10 discrepancy notices and DRC-01 show cause notices, and appearing for personal hearings before the GST authorities.
GSTR-2A is dynamic and keeps updating as vendors file. GSTR-2B is a static monthly statement generated on a cut-off date, and it is the statement on which input tax credit eligibility is determined. Reconciliation should always be run against GSTR-2B.
An unanswered ASMT-10 typically escalates to a DRC-01 show cause notice and then to a demand order, with interest and penalty. Replying within the stated period, with reconciliation working papers attached, is materially cheaper than defending a demand later.
No. If the invoice does not appear in your GSTR-2B, the credit is not available to you regardless of the fact that you have paid the vendor. This is why vendor non-filing needs to be tracked monthly, not annually.
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Speak to us about ITC reconciliation, return filing or a departmental notice.
