Practice Area 03
GST Compliance
Overview
GST compliance covers the recurring filing obligations under the CGST/SGST Act — registration, monthly or quarterly returns, annual return and reconciliation — along with the input tax credit reconciliation and departmental correspondence that keeps a registration in good standing.
Who needs it
Any business whose aggregate turnover crosses the GST registration threshold for its category and state, and any business already registered that needs ongoing return filing, credit reconciliation or notice handling.
Our approach
Monthly working papers reconcile outward supplies and input tax credit against GSTR-2B before each return is filed, so mismatches are caught before the annual return rather than at year-end.
Deliverables
- GSTR-1 and GSTR-3B filed each period
- Monthly ITC reconciliation working paper
- GSTR-9 / 9C annual return and reconciliation statement
Timeline
Ongoing monthly (or QRMP quarterly) cycle, with the annual return and reconciliation statement due after year-end per the CBIC-notified date.
Frequently asked questions
What happens if GSTR-2B and my purchase register don’t match?
The mismatch is investigated supplier by supplier — commonly a timing difference, a supplier’s late filing, or a genuine error — and corrected before the credit is claimed, to avoid a later notice.