GST Consultant & Indirect Tax Advisory Services in Delhi

Premier GST Consultant in Delhi & Indirect Tax Practice Since 1961

End-to-End Services Provided by Our GST Experts in Delhi

We deliver a comprehensive, six-pillar Indirect Tax & GST service suite designed to protect your cash flow and keep your enterprise 100% compliant across Delhi NCR and pan-India jurisdictions:

1. Strategic GST Advisory, Structuring & Registration

• Multi-State & Specialized GST Registrations (Form GST REG-01): Complete assistance in obtaining Regular GSTINs in Delhi, Haryana (Gurugram/Faridabad), Uttar Pradesh (Noida/Ghaziabad), and pan-India. We also handle Composition Scheme (CMP-02), Casual Taxable Person registration for exhibitions/events, Non-Resident Taxable Person (NRTP) registration for foreign companies, and GST TDS (REG-07) / E-Commerce TCS registrations.
• Mandatory Input Service Distributor (ISD) vs. Cross-Charge Structuring: Under the amended Section 20 of the CGST Act, businesses with a corporate Head Office in Delhi and branch offices or warehouses in other states must register as an ISD to distribute common third-party input tax credits (such as software, statutory audit, branding, legal, and RCM invoices) via GSTR-6. Our GST experts design your ISD and internal Cross-Charge matrix so branch credits are never disallowed during departmental audits.
• HSN / SAC Classification & Place of Supply Opinions: Written legal opinions by senior Chartered Accountants on 6-digit/8-digit HSN and SAC codes, Composite Supply vs. Mixed Supply bundling under Section 8, related-party valuation under Rule 28, and inter-state vs. intra-state Place of Supply determinations under Sections 10 to 13 of the IGST Act.
• Core & Non-Core GSTIN Amendments, Biometric KYC & Revocation: Managing addition of additional places of business (warehouses, godowns, co-working spaces), director/signatory updates, Aadhaar biometric authentication coordination at Delhi GST Suvidha Kendras, and filing Form GST REG-21 for revocation of suo-motu cancelled GST registrations.

2. Monthly Compliance, Return Filing & IMS Management

• GSTR-1, GSTR-1A & IFF Outward Supply Reporting: Line-by-line validation of B2B, B2CL, B2CS, Export, SEZ, and Debit/Credit Note transactions prior to filing GSTR-1 (by the 11th) or QRMP Invoice Furnishing Facility (IFF by the 13th). Where last-minute sales amendments are required before filing GSTR-3B, we utilize Form GSTR-1A within the same tax period to prevent liability mismatches.
• Invoice Management System (IMS) Action & GSTR-2B Generation: Before your static GSTR-2B is generated on the 14th of every month, our team audits your live IMS dashboard on the GST portal—systematically marking inward invoices as Accepted, Rejected (for wrong GSTIN or duplicate billing), or Pending (where goods/services are in transit or under quality hold).
• GSTR-3B Summary Return & Electronic Ledger Optimization: Accurate computation of output tax, Reverse Charge Mechanism (RCM) cash payments, eligible Input Tax Credit, and Electronic Credit Ledger set-off rules (IGST, CGST, SGST cross-utilization under Section 49A/49B and Rule 88A) to minimize cash outflow.
• Specialized Periodic Returns: Timely preparation and filing of GSTR-5 (Non-Resident Foreign Taxpayers), GSTR-6 (Input Service Distributors), GSTR-7 (Government/Corporate TDS Deductors), GSTR-8 (E-Commerce Operators), GSTR-4 (Composition Taxpayers), and Form GST ITC-04 (Job Work movements).

3. Three-Tier Input Tax Credit (ITC) Protection & Vendor Governance

• Tier 1 – Invoice-Level GSTR-2B vs. Purchase Register Matching: Using automated reconciliation tools combined with manual CA review, we match every purchase voucher in your Tally, SAP, Zoho Books, or Oracle ERP against GSTR-2B, isolating missing invoices, tax-rate variances, and POS errors.
• Tier 2 – Vendor Filing Surveillance (Rule 37A) & 180-Day Ageing (Rule 37): Even if a supplier uploads an invoice in GSTR-1, your ITC must be reversed under Rule 37A if that vendor fails to file their GSTR-3B by 30th September following the financial year. Similarly, under Rule 37, if you do not pay a vendor within 180 days of the invoice date, ITC must be reversed with 18% interest. We track both metrics monthly so your accounts payable team can withhold GST from non-compliant vendors.
• Tier 3 – Blocked Credit Screening (Section 17(5)) & Rule 42/43 Reversals: We screen expenses to segregate blocked credits (motor vehicles, employee food/beverages, club memberships, works contract construction on own account) and calculate exact monthly and annual proportionate credit reversals under Rule 42 (inputs/input services) and Rule 43 (capital goods) where your business supplies both taxable and exempt goods or services.

4. Annual GST Return (GSTR-9) & Reconciliation Audit (GSTR-9C)

• Turnover & Revenue Reconciliation (GSTR-9C Tables 5 to 8): Reconciling gross turnover as per Audited Financial Statements (including multi-state trial balances under the same PAN) with turnover declared in GSTR-9—adjusting for unbilled revenue, advances, Ind-AS adjustments, schedule III non-GST supplies, and credit notes issued after March 31st.
• Table 8A vs. GSTR-2B & Expense Head Reconciliation (Tables 12 to 16): Cross-verifying total ITC availed in books against GSTR-2B/Table 8A, transitional credits, ITC availed in the subsequent financial year (up to the 30th November cut-off under Section 16(4)), and expense-wise ITC verification.
• Voluntary Tax Payment via Form GST DRC-03: Assisting management in evaluating and discharging any undisputed differential tax liability via Electronic Cash or Credit Ledger (as legally permissible) to pre-empt future Show Cause Notices.

5. Export Refunds, LUT Filing & Cross-Border GST for Foreign Entities

• Zero-Rated Export Refunds (Form GST RFD-01): Filing annual Letters of Undertaking (LUT) in Form RFD-11, preparing annexures for refund of unutilized ITC on export of IT/SaaS/consultancy services (reconciled with e-FIRC/BRC realizations), refund of IGST paid on export of goods (reconciled with ICEGATE shipping bills), and Inverted Duty Structure refunds under Section 54(3).
• Expatriate Secondment & Reverse Charge (RCM) Advisory: Following the landmark Supreme Court ruling in CC, CE & ST vs. Northern Operating Systems Pvt. Ltd. (NOS), GST authorities closely scrutinize salary reimbursements and secondment arrangements between foreign parent companies and their Indian Subsidiaries or Branch Offices. We review and structure global employment agreements, management cross-charges, and royalty remittances to prevent 18% RCM surprise demands.
• Intermediary vs. Export of Service Defense: Structuring service agreements for Indian captive GCCs, BPOs, R&D centres, and marketing support subsidiaries so their services to overseas group entities qualify as tax-free "Export of Services" under Section 2(6) of the IGST Act rather than taxable "Intermediary Services" under Section 13(8)(b).

6. GST Assessments, Departmental Audits & GSTAT Litigation

• Automated Intimations (DRC-01B & DRC-01C): Rapid 7-day turnaround for filing Part-B replies to Rule 88C (GSTR-1 vs. 3B liability mismatch) and Rule 88D (GSTR-3B vs. 2B excess ITC) notices to prevent automatic e-way bill and GSTR-1 blocking under Rule 59(6).
• Return Scrutiny (Section 61 / ASMT-10) & Departmental Audit (Section 65 / ADT-01): Preparing comprehensive reconciliation binders, sample tax invoices, e-way bills, and bank payment proofs to represent your company during desk audits and on-site departmental audits.
• Show Cause Notices under Sections 73, 74 & Unified Section 74A: Drafting point-by-point legal replies to DRC-01 Show Cause Notices—challenging arbitrary invocation of extended limitation periods, defending bona-fide ITC claims under Section 16, and utilizing the 60-day penalty waiver window under the unified Section 74A framework.
• Appellate Representation (Form GST APL-01 & GSTAT): Filing first appeals before the Joint/Additional Commissioner (Appeals), managing mandatory pre-deposit computations (10% for First Appeal + additional 10% for Tribunal), and representing clients before the GST Appellate Tribunal (GSTAT) in New Delhi.

Comprehensive GST Compliance & Threshold Matrix (Delhi NCR)

Why Leading Businesses in Delhi Choose K.B. Chandna & Co.

• 65+ Years of Institutional Trust (Est. 1961): Very few accounting practices in India possess more than six decades of continuous regulatory experience. Our deep institutional memory across Excise, Service Tax, VAT, and GST enables us to anticipate how tax officers interpret complex provisions.
• 360-Degree Alignment Across GST, Income Tax & ROC: Tax departments now share data automatically between the GSTN portal, the Income Tax e-Filing portal (Form 26AS / AIS / Form 3CD), and the Ministry of Corporate Affairs (MCA). Because KBCCA handles Statutory Audit, Tax Audit, and GST under one roof, we ensure your revenue, purchases, creditor ageing, and HSN reporting match across every regulator.
• Partner-Led Litigation & Opinion Drafting: Your notices and advisory opinions are never delegated to junior trainees without oversight. Every legal submission is reviewed and argued by one of our six senior Fellow Chartered Accountant (FCA) partners.
• Central South Delhi Location with Pan-India Reach: Located at E-27, South Extension II, New Delhi, we are easily accessible to clients across Connaught Place, Nehru Place, Okhla, Saket, Gurugram, and Noida, while our associate network handles multi-state GST audits across Mumbai, Bengaluru, Chennai, Hyderabad, and Kolkata.

Frequently Asked Questions (FAQs)

• 1. Who is mandatorily required to obtain GST registration in Delhi?
  In Delhi, any business supplying goods whose aggregate annual turnover exceeds Rs. 40 Lakhs, or supplying services whose aggregate annual turnover exceeds Rs. 20 Lakhs, must register for GST. Furthermore, under Section 24 of the CGST Act, registration is mandatory regardless of turnover for businesses making inter-state taxable supplies, e-commerce sellers and operators, Non-Resident Taxable Persons (NRTP), casual taxable persons, Input Service Distributors (ISD), and entities liable to pay tax under the Reverse Charge Mechanism (RCM).
• 2. How does the GSTN Invoice Management System (IMS) impact Input Tax Credit (ITC) in GSTR-2B?
  The Invoice Management System (IMS) on the GST portal requires recipient taxpayers to actively review every inward invoice, debit note, or credit note uploaded by suppliers in their GSTR-1/IFF. Recipients must either Accept, Reject, or Keep Pending each record before the 14th of the succeeding month. Only accepted and deemed-accepted records flow into your static GSTR-2B statement, which strictly governs the maximum Input Tax Credit you can claim in GSTR-3B under Section 16(2)(aa) and Rule 36(4).
• 3. What is the difference between Input Service Distributor (ISD) and Cross-Charge under current GST law?
  Following the amendment to Section 20 of the CGST Act, obtaining an Input Service Distributor (ISD) registration is mandatory where a Head Office (such as a corporate office in Delhi) receives common third-party input services—including software licenses, statutory audit, legal, advertisement, or security services—on behalf of distinct GST registrations (branches) under the same PAN, including Reverse Charge (RCM) services. Cross-charge is used for internally generated employee and support costs allocated between branches.
• 4. What are the turnover limits and applicability for GSTR-9 and GSTR-9C?
  Filing GSTR-9 (Annual Return) is mandatory for all regular taxpayers whose aggregate PAN-India turnover exceeds Rs. 2 Crore during a financial year. Filing GSTR-9C (Annual Reconciliation Statement) is mandatory for taxpayers whose aggregate annual turnover exceeds Rs. 5 Crore, requiring a comprehensive reconciliation between audited financial statements and annual GST returns.
• 5. What should a business do if it receives an automated GST mismatch notice in Form DRC-01B or DRC-01C?
  Form GST DRC-01B (Rule 88C) is triggered when output tax liability declared in GSTR-1/IFF exceeds the tax paid in GSTR-3B, while Form GST DRC-01C (Rule 88D) is triggered when Input Tax Credit availed in GSTR-3B exceeds the credit available in GSTR-2B beyond prescribed tolerances. You must file a structured explanation or pay the differential tax via Form DRC-03 in Part B within 7 days; otherwise, the GST portal automatically blocks the filing of your next GSTR-1.
• 6. What is Section 74A of the CGST Act, and how does it change GST demand notices?
  Introduced by the Finance (No. 2) Act, 2024 for financial years from FY 2024-25 onwards, Section 74A replaces the separate timelines of legacy Sections 73 (non-fraud) and 74 (fraud/suppression) with a unified adjudication timeline. Under Section 74A, a Show Cause Notice can be issued within 42 months from the due date of the annual return, and taxpayers have 60 days from the notice date to pay tax and interest to qualify for reduced or nil penalty.
• 7. Can K.B. Chandna & Co. represent our company before the GST Appellate Tribunal (GSTAT) in Delhi?
  Yes. As practising Chartered Accountants registered with ICAI since 1961, our partners are authorized representatives under Section 116 of the CGST Act to appear before Adjudicating Officers, the Joint/Additional Commissioner (Appeals), and the GST Appellate Tribunal (GSTAT) Principal Bench and State Benches in New Delhi.
• 8. How can exporters of IT, SaaS, consultancy, and goods claim timely GST refunds?
  Exports of goods and services qualify as Zero-Rated Supplies under Section 16 of the IGST Act. Exporters can either furnish an annual Letter of Undertaking (LUT) in Form RFD-11 to export without paying IGST and claim a cash refund of unutilized Input Tax Credit via Form RFD-01, or export on payment of IGST (for eligible goods/services) and claim a refund of the tax paid, supported by Shipping Bills or FIRC/BRC realization certificates.
• 9. Does a foreign subsidiary or branch office in India have to pay GST on expat salaries or parent company services?
  Yes. Any management, technical, royalty, or IT support service imported by an Indian subsidiary or branch from its overseas parent company attracts 18% IGST under the Reverse Charge Mechanism (RCM) as an import of service. Furthermore, following the Supreme Court judgment in Northern Operating Systems (NOS), secondment of expatriate employees from a foreign parent to an Indian entity requires careful structuring of employment contracts to manage GST exposure.
• 10. What happens if we do not pay a vendor within 180 days of the invoice date?
  Under the second proviso to Section 16(2) read with Rule 37 of the CGST Rules, if a recipient fails to pay the supplier the invoice value plus GST within 180 days from the date of issue of the invoice, the Input Tax Credit availed must be reversed along with 18% interest under Section 50. The credit can be re-availed in GSTR-3B once payment is actually made to the vendor.
• 11. Can you help revoke a cancelled or suspended GST registration in Delhi?
  Yes. If your Delhi GSTIN has been suspended or suo-motu cancelled by the department due to non-filing of returns or physical verification queries (REG-17 / REG-19), our GST experts prepare all pending returns, reconcile tax liabilities, draft physical verification submissions, and file Form GST REG-21 for revocation of cancellation.
• 12. Why should we hire a Chartered Accountant firm as our GST consultant in Delhi instead of a basic filing portal?
  Automated portals merely upload raw data without examining HSN classifications, Place of Supply rules, Rule 42/43 credit reversals, or cross-reconciliation with your Income Tax Audit (Form 3CD) and ROC financials. A seasoned Chartered Accountancy firm like K.B. Chandna & Co. (Est. 1961) ensures your GST filings align 100% with your audited books, protecting your working capital and defending you during departmental audits.