Indirect Tax (GST) Ecosystem

In the current GST landscape, advisory is no longer an option—it is a survival necessity. At Ajay Arun Mehta & Associates, we interpret the Law through a prism of 37 years of seniority, focusing on "tax optimization" rather than just "tax payment."

• - Cross-Border Transactions: We analyze the "Export of Services" versus "Intermediary" status to ensure your cross-border billing qualifies for zero-rated supply, avoiding the 18% tax burden.
• - Corporate Restructuring: Advisory on GST implications during Mergers, Acquisitions, or Slump Sales, ensuring the seamless transfer of Input Tax Credit (ITC) under Section 18.

Choosing the right registration model defines your compliance cost.

• - Input Service Distributor (ISD) vs. Cross Charge: Since the April 2024 changes, the distinction between ISD and Cross Charge has become vital. We help you set up the mandatory ISD framework for distributing common service credits across state branches.
• - Casual Taxable Person & SEZ Units: Handling specialized registrations for exhibitions or units operating in Special Economic Zones to claim refunds effectively.

With the introduction of the Invoice Management System (IMS), GST is now a real-time game.

• - Dynamic Filing: We manage your GSTR-1 and 3B filings with a focus on matching data with the E-Way bill and E-Invoicing portals to prevent departmental flags.
• - IMS Oversight: We assist in "Accepting," "Rejecting," or "Pending" invoices on the portal to ensure your GSTR-3B matches the actual business reality.

ITC is your cash flow. We protect it using a Three-Tier Reconciliation process.

• - 2A/2B Reconciliation: We don't just match totals; we match individual invoices. We identify "Defaulting Suppliers" early and assist in recovery processes.
• - Rule 42 & 43 Reversals: Precise calculation of credit reversals for businesses dealing in both taxable and exempt supplies (e.g., Real Estate).

This is a core strength of our firm. The complexity of Joint Development Agreements (JDA) requires surgical precision.

• - Valuation under Rule 28: We handle the valuation of flats given to landowners, ensuring compliance with related-party transaction rules.
• - RCM on Development Rights: Calculating Reverse Charge Mechanism (RCM) liability at the right time to avoid heavy interest under Section 50.
• - Area Sharing vs. Revenue Sharing: Strategizing on which model yields the best GST and Income Tax outcome for builders.

The Annual Return is the "Final Exam" of the year.

• - GSTR-9C: We perform the mandatory reconciliation of your Audited Financials with your GST portal data for entities with turnover above ₹5 Crores.
• - Year-End Correction: This is the last chance to report omitted sales or claim missed ITC. We ensure your "Table 8" in GSTR-9 is perfectly balanced to avoid automated notices.

When the department issues a notice, we represent you with a defense built on constitutional validity.

• - Show Cause Notices (SCN): Drafting technical replies for notices related to ITC mismatches or classification disputes.
• - Appeals: Representation before the First Appellate Authority and the GST Appellate Tribunal (GSTAT).