GST Advisory & Compliance
GST registration, return filing, reconciliation, consultancy, and representation before authorities — building a strong compliance framework that reduces risk and optimises ITC.
GST as a Controlled Function, Not a Risk
Our GST practice is built on a three-layered approach: Compliance Accuracy — ensuring error-free filings and documentation; Advisory Excellence — structuring transactions for tax efficiency; and Risk Mitigation — identifying and addressing exposures proactively.
With JBB Business Advisors, businesses benefit from a strong compliance framework, optimised input tax credit, seamless handling of GST processes, professional representation before authorities, and continuous support in navigating evolving GST regulations.
5
Service Areas
2–3
Day GST Registration
ITC
Optimisation Focus
Full
Representation Cover
Service 01
GST Registration & Cancellation
We handle fast-track GST registration within 2–3 working days for businesses with complete documentation and Aadhaar authentication — enabling quick business commencement and immediate ITC access.
When GST Registration is Mandatory
- Turnover exceeding ₹40 lakhs (goods) / ₹20 lakhs (services) — subject to state conditions
- Inter-state supply of goods or services
- E-commerce sellers or operators
- Persons liable under Reverse Charge Mechanism (RCM)
- Casual taxable persons and non-resident taxable persons
- Input Service Distributors (ISD)
- Businesses required to deduct / collect TDS / TCS under GST
- Voluntary registration for ITC benefits and business credibility
Documents Required for GST Registration
- PAN Card of proprietor / entity
- Aadhaar Card of proprietor / directors / partners
- Certificate of Incorporation / Partnership Deed (for companies and firms)
- Address proof of business place (electricity bill / rent agreement)
- Bank account details (cancelled cheque / bank statement)
- Board resolution / authorization letter (for companies)
- PAN & Aadhaar of directors / partners
- Passport size photographs
Service 02
GST Return Filing
We manage all GST return filings — GSTR-1, GSTR-3B, GSTR-2B reconciliation, annual returns (GSTR-9), and reconciliation statements (GSTR-9C) — ensuring timely, accurate compliance.
| Return Form | Description | Due Date |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | 11th of next month (monthly) / 13th (QRMP quarterly) |
| GSTR-3B | Summary return of tax liability and ITC | 20th of next month (monthly) / 22nd or 24th (QRMP) |
| GSTR-2B | Auto-generated ITC statement (reference only) | N/A — auto-generated |
| GSTR-9 | Annual return summarizing yearly GST transactions | 31st December following the financial year |
| GSTR-9C | Reconciliation statement between books and GST | 31st December following the financial year |
| CMP-08 | Quarterly statement for composition scheme taxpayers | 18th of next month after quarter |
| GSTR-4 | Annual return for composition taxpayers | 30th April following the financial year |
| GSTR-7/8 | For TDS and TCS compliance under GST | 10th of next month |
Service 03
GST Audit & Reconciliation (GSTR-9C)
GSTR-9C is a reconciliation statement reconciling turnover, tax paid, and input tax credit as per GST returns with the audited financial statements. It ensures that data reported under GST aligns with books of accounts.
Key Process Steps
- Reconciliation of turnover declared in GST returns vs financial statements
- Matching of tax liability and tax paid
- Verification of input tax credit claimed
- Identification of discrepancies and reporting of adjustments
- Certification based on self-certification requirements
Service 04
GST Litigation & Representation Before Authorities
GST litigation involves handling disputes, notices, assessments, and proceedings initiated by tax authorities. We adopt a structured litigation strategy combining technical analysis with practical representation for timely resolution and protection of client interests.
Our Scope
- Drafting replies to notices, show cause notices, and departmental queries
- Representation during assessments, audits, and investigations
- Handling scrutiny and reassessment proceedings
- Filing appeals before appellate authorities
- Advisory on dispute resolution and settlement strategies
- Liaison with GST authorities for effective case management
Key Service Deliverables
Every GST engagement delivers complete, accurate, and submission-ready outputs — from registration and return filing to reconciliation statements and litigation support documentation.
- GST registration certificate (GSTIN)
- GSTR-1 and GSTR-3B — monthly / quarterly filing
- GSTR-2B reconciliation and ITC verification
- Annual return (GSTR-9) preparation and filing
- Reconciliation statement (GSTR-9C) preparation
- GST consultancy notes on transactions and structuring
- Replies to GST notices and show cause notices
- Representation during GST audits and assessments
- Input tax credit optimization reports
- GST compliance health check and gap analysis
Why JBB
Why Choose JBB for GST Compliance
Compliance accuracy, advisory excellence, and risk mitigation — three pillars of our GST practice.
Compliance Accuracy
Error-free GST filings, timely returns, and accurate ITC reconciliation — reducing the risk of penalties, notices, and interest.
Advisory Excellence
Structuring transactions for GST efficiency, advising on applicability, RCM, exemptions, and ITC eligibility across your business operations.
Risk Mitigation
Proactive identification of GST exposures, mismatch risks, and compliance gaps — addressed before they become regulatory issues.
Deadline Management
We track all GST due dates — GSTR-1, 3B, annual returns, and reconciliation statements — ensuring not a single filing is missed.
Notice & Litigation Support
Professional handling of GST notices, departmental queries, and representation during audits, assessments, and appellate proceedings.
ITC Optimisation
We ensure maximum legitimate input tax credit is claimed and reconciled — improving cash flow and reducing effective GST costs.
How We Work
Our GST Compliance Process
A five-step structured approach to GST registration, return filing, reconciliation, and ongoing advisory.
Registration & Setup
Obtaining GSTIN, setting up GST records, configuring return frequency (monthly / QRMP), and establishing a compliance calendar.
Transaction Review
Reviewing sales, purchases, and expenses each period to classify transactions correctly, verify ITC eligibility, and identify RCM obligations.
Return Preparation
Preparing GSTR-1 (outward supplies) and GSTR-3B (summary return) accurately — with reconciliation against books and GSTR-2B.
Filing & Payment
Filing returns on time and computing net GST liability after eligible ITC — with payment support and challan management.
Annual Reconciliation
Preparing GSTR-9 (annual return) and GSTR-9C (reconciliation statement) — reconciling GST returns with audited books of accounts.
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Learn MoreFAQ
Frequently Asked Questions
Common questions about GST registration, return filing, ITC, reconciliation, and notices — answered clearly.
Who needs to register for GST?
GST registration is mandatory for businesses with aggregate turnover exceeding ₹40 lakhs (for goods) or ₹20 lakhs (for services) — subject to state-specific thresholds. It is also mandatory for inter-state supply of goods or services, e-commerce sellers, persons liable under Reverse Charge Mechanism, and casual taxable persons. Voluntary registration is also permitted for those seeking input tax credit or enhanced credibility.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is a return reporting details of all outward supplies (sales) made during the period — it populates the recipient's GSTR-2B for ITC purposes. GSTR-3B is a monthly or quarterly summary return declaring total tax liability (output GST) and input tax credit claimed, with net GST payment. Both must be filed correctly and consistently.
Is GST audit by a Chartered Accountant mandatory?
Mandatory GST audit by a CA has been removed under current provisions. However, GSTR-9C (reconciliation statement between GST returns and audited financial statements) is required for businesses exceeding the prescribed turnover limit. GSTR-9C is filed on a self-certification basis and reconciles turnover, tax paid, and ITC as per books versus GST returns.
How does ITC (Input Tax Credit) work and how can we maximize it?
ITC allows businesses to offset GST paid on purchases against GST collected on sales. To claim ITC, the purchase must appear in GSTR-2B (auto-populated from supplier's GSTR-1), the goods or services must be used for business purposes, payment to the supplier must be made within 180 days, and tax must have been actually paid by the supplier. We ensure systematic ITC reconciliation and maximize eligible credit.
What happens if we receive a GST notice or show cause notice?
A GST notice or SCN (Show Cause Notice) requires a formal written response within the prescribed timeline. Failure to respond can result in ex-parte orders, penalties, and demand creation. JBB handles all aspects — reviewing the notice, preparing a detailed factual and legal response, attending hearings, and ensuring the matter is resolved effectively with authorities.
Get Started
Make GST a Controlled Business Function
Connect with JBB Business Advisors for expert GST registration, return filing, ITC optimisation, and professional representation — ensuring GST becomes a managed compliance function rather than a business risk.