Practice area

Indirect Tax (GST) Ecosystem

End-to-end GST advisory, compliance management, ITC optimization, Real Estate & JDA compliance, annual returns, and litigation support for businesses navigating India's indirect tax landscape.

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I. Strategic Advisory & Impact Analysis

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.

II. Registration & Business Structuring

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.

III. Monthly Compliance & IMS Management

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.
Mismatch Intimations: Where GSTR-1 and 3B diverge, or GSTR-2B and 3B do, the portal issues DRC-01B or DRC-01C and gives seven days — see The GST Intimation That Is Not a Notice.
IMS Oversight: We assist in "Accepting," "Rejecting," or "Pending" invoices on the portal to ensure your GSTR-3B matches the actual business reality.

IV. Input Tax Credit (ITC) Protection

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).

V. Real Estate & JDA Specialized Compliance

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.

VI. Annual Returns (GSTR-9 & 9C)

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.

VII. Representation & Litigation

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).
High Court precedent: GST judgments of the High Courts are searchable on BharatTax's GST case law site.

Practice notes on this

Written on the orders and the statute, by the partner who argues the matters.

GST Demand After a Resolution PlanA show cause notice issued two years after the NCLT approved the plan, for a year the company spent partly in CIRP. The Court held there was nothing left to adjudicate.
ITC Denial Where the Supplier DefaultedA notice on wrongly availed credit makes one of two very different allegations. Which one decides whether the answer is Suncraft Energy or Ecom Gill, and whether section 74 was available at all.
DRC-01B and DRC-01C: Rules 88C and 88DDRC-01B and DRC-01C arrive on the portal, give seven days, and carry no adjudication stage. One of them can be recovered without a show-cause notice at all. What a Part B reply can properly say.

All practice notes →

Frequently asked

Who needs to register for GST in India?

GST registration is mandatory once aggregate turnover exceeds Rs. 40 lakh for suppliers of goods or Rs. 20 lakh for suppliers of services (lower thresholds apply in special-category states). Registration is also compulsory for inter-state supplies, e-commerce operators and certain other categories, regardless of turnover.

What are GSTR-9 and GSTR-9C?

GSTR-9 is the annual GST return consolidating a year of filings; it is mandatory for taxpayers with aggregate turnover above Rs. 2 crore. GSTR-9C is a reconciliation statement between the annual return and audited accounts, required where turnover exceeds Rs. 5 crore. We prepare and reconcile both.

How can I protect my Input Tax Credit (ITC)?

ITC is protected by ensuring your suppliers actually file their returns and that invoices reflect correctly in your GSTR-2B, by reconciling purchases every month, and by meeting the conditions of Section 16. We run regular ITC reconciliations to prevent mismatches, reversals and interest.

What is the difference between an Input Service Distributor (ISD) and cross charge?

An ISD distributes the credit of common input services procured centrally to the branches that use them, whereas cross charge is the taxable supply of services by one branch to another. Following the April 2024 changes, setting up the correct ISD framework has become mandatory for distributing common credits across state branches.

Why the firm is engaged for indirect tax (gst) ecosystem

37 years in continuous practice
Argued by the partner who read the record
Scoped and priced before the work starts
Positions cited to the orders they rest on