What is GST Advisory and Why Your Business Needs It
GST advisory covers every point where your business touches the GST system: whether you must
register, how invoices are raised, what goes into GSTR-1 and GSTR-3B, which credits you can claim,
and how to respond when an officer writes to you. An advisor looks at the whole chain, not one
return at a time.
Why does this matter more now than it did a few years ago? Because the portal has stopped being
forgiving. Industry summaries of the 2026 rule changes, including those from Vayana and Cashfree,
describe a shift from correct-it-later filing to system-enforced compliance. Two changes stand
out:
A three-year hard stop. A return that is more than three years past its original due date can no longer be filed. A missed period from FY 2022-23 that you meant to "sort out later" may now be permanently stuck.
Blocked filing. The system can refuse to open GSTR-3B when conditions are unmet, such as unreconciled ledger balances or an earlier return still pending. Problems must be cleared before filing, not after.
There is also a rate backdrop to know about. After the GST Council's 56th meeting, most goods and
services moved to a simplified structure of 5% and 18%, with a higher rate for a short list of
sin and luxury items, effective 22 September 2025. If your invoicing software or HSN mapping was
last reviewed before that date, check it.
Three kinds of businesses benefit most from advisory support:
New businesses
Who need registration done correctly the first time.
Growing businesses
Crossing thresholds (₹40 lakh for goods, ₹20 lakh for services in most states, lower for special category states) or adding states, which means additional registrations.
Businesses with a backlog
Such as unfiled returns, a notice in the inbox or a mismatch nobody can explain.
Key Areas Covered Under Our GST Advisory Services
Each area below stands on its own, so jump to the one you need.
GST registration process
Registration is a PAN-based application on the GST portal. You will need your PAN, Aadhaar for
authentication, proof of business address, bank account details and a photograph of the proprietor
or authorised signatory. Most clean applications get a GSTIN within a week or so, but queries from
the officer can stretch that.
Where businesses go wrong is in the choices made at the form stage. The nature of business, the
HSN or SAC codes, the principal versus additional place of business and the choice of regular or
composition scheme all affect what you file later. If you operate across states, each state needs
its own registration, and the law treats each one as a separate person. Stock transfers between
them are taxable supplies. We map this before you apply, not after.
GST return filing compliance
Regular taxpayers file GSTR-1 (outward supplies) by the 11th of the following month and GSTR-3B
(summary and payment) by the 20th. Businesses on the QRMP scheme file quarterly and pay monthly.
Annual returns follow: GSTR-9 is mandatory above ₹2 crore in turnover, and a reconciliation
statement in GSTR-9C applies above ₹5 crore.
The cost of lateness is concrete. The late fee on GSTR-3B is ₹50 a day (₹20 for nil returns),
subject to caps, and interest on unpaid tax runs at 18% a year. Our team prepares returns from
your books, reconciles them against what the portal shows, and files before the due date, with a
working file you can audit later.
Input tax credit advisory
Input tax credit (ITC) is usually the largest lever in a GST return, and the easiest to lose. The
conditions are strict: you must hold a valid tax invoice, the goods or services must be received,
the supplier must have filed their return and paid the tax, and you must file your own return.
Section 16(4) also sets a time limit. Credit for a financial year has to be claimed by 30
November following that year, or the date of filing the annual return, whichever comes first.
Some credit is blocked by law regardless of how clean the paperwork is, for example on motor
vehicles for most uses, food and beverages, and personal consumption. We review your purchase
ledger against GSTR-2B, flag supplier defaults, separate eligible from blocked credit and show you
what to chase before the window shuts.
GST notice reply services
A notice can arrive for many reasons: a mismatch between GSTR-1 and GSTR-3B, excess ITC, a pending
return, or a scrutiny or audit selection. Every notice carries a response window, and the
department can pass an order against you if you stay silent. We read the notice, identify what the
officer is actually alleging, assemble reconciliations and documents, and draft a reply that
answers the allegation point by point. If an order goes against you, an appeal to the first
appellate authority generally has to be filed within three months, with a pre-deposit of 10% of
the disputed tax.
GST audit and tax planning
A GST audit, whether departmental or a voluntary internal review, tests whether your returns tell
a consistent story across invoices, e-way bills, books and annual filings. We run that test before
anyone else does. Tax planning sits alongside it: choosing between regular and composition
schemes, structuring inter-state supplies, deciding on LUT filing for exports, and timing
purchases and credits within the law. None of this is about avoiding tax. It is about paying
exactly what is due, no more.