Practice area

GST Compliance, ITC Reconciliation and Notices

Dhruv Dua & Co. handles GST end to end: registration, monthly returns, input tax credit reconciliation, annual returns, departmental audits and replies to notices. Reconciliation of credit with GSTR-2B is automated, so mismatches are found and followed up with vendors every month and not at the time of a notice.

What does GST compliance and litigation cover?

  • Monthly compliance. GSTR-1 and GSTR-3B, with workings that tie to the books.
  • Input tax credit. Reconciliation of the purchase register with GSTR-2B, tracking of the conditions in s.16(2) of the CGST Act and vendor follow-up.
  • Annual return. GSTR-9 and the reconciliation statement in GSTR-9C.
  • Departmental audit and summons. Preparation of records and representation in audits and in proceedings under s.70 of the CGST Act.
  • Notices and adjudication. Replies to intimations and show cause notices under ss.73 and 74 of the CGST Act, and appeals.
  • Advisory. Classification, place of supply, import of services and reverse charge, and refunds.

How does the work run?

  1. Monthly data pull from the books.
  2. Automated reconciliation with the GST portal data.
  3. Exception list to your team and vendors.
  4. Return prepared, reviewed and filed.
  5. Year-end tie-out for GSTR-9 and 9C.

Who is this for?

  • Businesses with multi-state registrations
  • Importers and companies with large input credit
  • Taxpayers under audit or holding a show cause notice

Frequently asked questions

What is GSTR-2B reconciliation?

It is the matching of the purchase invoices in your books with the invoices your suppliers have reported, as shown in your GSTR-2B statement. Input tax credit can be claimed only on invoices that the supplier has reported, so unmatched invoices need follow-up.

When is the GST annual return due?

GSTR-9 and GSTR-9C for a financial year are due by 31 December of the following financial year under s.44 of the CGST Act. For FY 2025-26 the due date is 31 December 2026.

Do you represent clients in GST notices?

Yes. We prepare the reply with reconciliations, attend hearings and file appeals where needed.

Reviewed by Dhruv Dua, Chartered Accountant, on .

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