GST Advisory & Compliance

Since the introduction of the Goods and Services Tax (GST) in July 2017, India's indirect tax landscape has undergone a fundamental transformation. GST has unified a complex web of central and state levies into a single comprehensive tax framework, but its implementation has brought its own set of challenges — from understanding the classification of goods and services to navigating the intricacies of input tax credit (ITC) claims and managing the ever-evolving return filing system.

For businesses, GST compliance is a continuous obligation. The GST regime requires timely filing of multiple returns (GSTR-1, GSTR-3B, GSTR-9, GSTR-9C), accurate maintenance of electronic ledgers, proactive reconciliation of ITC with supplier data on GSTR-2A/2B, and swift response to departmental notices and scrutiny assessments.

PDA Corporate Solutions' GST practice combines technical expertise in indirect tax law with practical operational knowledge to deliver end-to-end GST compliance management. Our team stays current with all GST Council decisions, CBIC circulars, and AAR/court rulings to provide advice that is both legally sound and commercially pragmatic for businesses across sectors.

Why Choose PDA

Key Benefits of Our GST Advisory & Compliance

Complete Return Management

Timely preparation and filing of all GST returns including GSTR-1, GSTR-3B, GSTR-9, and GSTR-9C to ensure zero late fees and maintain a clean compliance record.

ITC Optimization

Systematic reconciliation and optimization of Input Tax Credit claims through GSTR-2A/2B matching to maximize cash flow benefits and avoid wrongful reversals.

Notice & Litigation Support

Expert drafting of replies to GST notices, assessment orders, appeals before the GST Appellate Authority, and GSTT representation.

GST Health Check

Periodic review of GST compliance posture, ITC reconciliation, classification review, and e-invoicing compliance to identify and mitigate risks proactively.

What We Offer

Detailed Service Offerings

GST Registration

New GST registration under CGST/SGST/IGST Acts, amendment of registration, additional place of business, ISD registration, and cancellation of registration with complete documentation support.

GST Return Filing

Monthly/quarterly GSTR-1 and GSTR-3B filing, annual GSTR-9 (annual return), GSTR-9C (reconciliation statement), and TDS/TCS returns for applicable taxpayers.

Input Tax Credit Management

GSTR-2A/2B reconciliation, identification of ineligible ITC under Section 17(5), reversal calculations under Rule 42 and 43, and optimization of credit utilization across CGST, SGST, and IGST heads.

GST Refund Claims

Processing of GST refund applications for zero-rated supplies (exporters), inverted duty structure refunds, and accumulated ITC refunds with complete document preparation.

GST Audit & Litigation

GST departmental audit support, SCN reply drafting, first appeal before Appellate Authority, second appeal before GST Appellate Tribunal, and advisory for Advance Ruling applications.

Common Questions

Frequently Asked Questions

Who needs to register for GST in India?

GST registration is mandatory for businesses with aggregate turnover exceeding Rs. 40 lakh for goods suppliers (Rs. 20 lakh for service providers, Rs. 10 lakh for special category states), for all inter-state suppliers regardless of turnover, e-commerce operators, and reverse charge mechanism recipients.

What is the GST composition scheme?

The composition scheme is an optional simplified GST compliance scheme for small taxpayers with turnover up to Rs. 1.5 crore (Rs. 75 lakh for service providers under Section 10(2A)), allowing them to pay GST at a fixed percentage of turnover with quarterly return filing.

What are the consequences of GST non-compliance?

GST non-compliance results in late fees (Rs. 50 per day per return for GSTR-3B), interest at 18% per annum on unpaid tax, suspension of GST registration, blocking of e-way bill generation, and in cases of deliberate evasion, prosecution under Section 132 of the CGST Act.

How does Input Tax Credit reconciliation work?

ITC must be reconciled between your purchase records and the GSTR-2A/2B data on the GST portal. As per Rule 36(4), provisional ITC can only be claimed for invoices appearing in GSTR-2B. Differences require follow-up with suppliers to ensure their GSTR-1 filing reflects the transaction.

Why PDA

Why Choose PDA Corporate Solutions?

PDA Corporate Solutions is a specialized corporate advisory firm headquartered in Kochi, Kerala. Our team of qualified Company Secretaries, legal professionals, Chartered Accountants, and management consultants brings an integrated, multi-disciplinary approach to every client engagement.

We serve businesses across Kerala and India — from startups and family enterprises to listed companies and multinational subsidiaries — with professional advisory that is commercially pragmatic, legally rigorous, and always client-focused.

Multi-disciplinary team of CS, CA, legal, and management professionals

Kochi-headquartered with pan-India client base

Transparent pricing with fixed-fee and retainer models

Confidentiality assured with strict data protection protocols

GST Advisory & Compliance