GST and Indirect Tax Advisory Services in India

EzyBiz India Consulting LLP provides comprehensive GST and Indirect Tax Advisory Services in India to Indian companies, multinational groups, foreign-owned subsidiaries, exporters, manufacturers, service providers, trading businesses, start-ups and other organisations operating in India.

India’s indirect-tax framework affects almost every stage of a business transaction—from GST registration and invoicing to input tax credit, return filing, exports, refunds, departmental audits, assessments, litigation, Customs and Foreign Trade Policy matters.

Effective GST management therefore requires more than periodic return filing. Businesses need to determine the correct taxability, classification, GST rate, valuation, place of supply, input tax credit eligibility, reverse-charge implications, reporting requirements and documentary support for different categories of transactions.

EzyBiz India assists businesses with ongoing GST compliance as well as complex transaction advisory, reconciliations, refunds, departmental audits, GST notices, assessments, adjudication, appeals and indirect-tax litigation support.

Our GST practice is structured around five specialised service pillars: GST Registration Services in India, GST Return Filing Services in India, GST Refund Services in India, GST Audit Services in India and GST Assessment & Litigation Services in India.

GST and Indirect Tax Services in India – At a Glance

Our indirect-tax practice combines GST compliance, transaction advisory, reconciliations, departmental proceedings and cross-border indirect-tax support.

Who We Assist

Our GST and indirect-tax services are suitable for:

• Indian private and public companies;
• foreign-owned Indian subsidiaries;
• multinational groups;
• manufacturers;
• exporters and importers;
• service providers;
• traders and distributors;
• e-commerce businesses;
• start-ups;
• LLPs and partnership firms;
• SEZ units and developers;
• businesses operating from multiple States; and
• foreign businesses entering or expanding in India.

Scope of Our GST and Indirect Tax Practice

Depending upon the engagement, our services may include:

• GST registration and amendments;
• GST return filing and reconciliation;
• input tax credit review;
• GST refund assistance;
• GST departmental audit support;
• GST health checks and compliance reviews;
• GST scrutiny and assessment proceedings;
• show cause notice responses;
• GST appeals and litigation support;
• GSTAT proceedings;
• classification and GST-rate advisory;
• valuation advisory;
• place-of-supply analysis;
• reverse-charge review;
• export-of-services advisory;
• e-invoicing and e-way bill compliance;
• Customs advisory;
• Foreign Trade Policy matters;
• SEZ and EOU matters; and
• Special Valuation Branch matters.

GST Registration Advisory and Services

Businesses carrying on taxable activities in India should determine whether GST registration is required based upon turnover, nature of supplies, location of business and the compulsory-registration provisions applicable to their activities.

GST Registration Applicability

GST registration requirements may depend upon factors including:

• aggregate turnover;
• nature of goods or services supplied;
• inter-State transactions;
• e-commerce activities;
• casual taxable activities;
• non-resident taxable activities;
• business operations in multiple States; and
• other compulsory-registration provisions.

The requirement should therefore be reviewed according to the actual business model rather than turnover alone.

GST Registration, Amendment and Cancellation Support

We assist with new GST registrations, multiple State registrations, principal and additional places of business, registration amendments, clarification notices, cancellation and revocation matters.

For complete registration assistance, visit our GST Registration Services in India.

Businesses requiring procedural guidance may also refer to our GST Registration Procedure in India and Virtual Office Address for GST Registration guides.

GST Return Filing and Compliance Services

GST return compliance requires coordination between accounting records, sales invoices, purchase data, GST Portal information, input tax credit and tax payments.

Periodic GST Return Compliance

We assist businesses with:

• GSTR-1;
• GSTR-1A;
• GSTR-3B;
• QRMP compliance;
• NIL GST returns;
• reverse-charge reporting;
• GST liability computation; and
• electronic ledger review.

For detailed assistance, visit our GST Return Filing Services in India.

GSTR-2B, IMS and Input Tax Credit Review

Input tax credit should be reviewed with reference to the purchase register, GSTR-2B, Invoice Management System data, supplier invoices, credit notes, reversals, reclaim and statutory eligibility requirements.

Businesses should not rely exclusively on auto-populated GST data without reconciling it with their books and supporting documents.

Annual and Special GST Returns

Depending upon the registration category and applicable requirements, businesses may also require assistance with:

• GSTR-9;
• GSTR-9C, where applicable;
• GSTR-10;
• GSTR-5;
• GSTR-5A;
• GSTR-6;
• GSTR-7;
• GSTR-8; and
• other specialised GST returns or statements.

For procedural guidance, refer to our GST Return Filing Process and Accounts and Records under GST guides.

GST Refund Services in India

GST refunds may arise from exports, accumulated eligible input tax credit, inverted duty structure, excess tax payments, excess electronic cash ledger balances and orders passed by GST authorities or appellate forums.

Major GST Refund Categories

Depending upon the facts, GST refunds may arise from:

• export of goods;
• export of services;
• zero-rated supplies;
• supplies to SEZ units or developers;
• unutilised eligible ITC;
• inverted duty structure;
• excess payment of GST;
• excess electronic cash ledger balance;
• tax paid under an incorrect tax head;
• deemed exports;
• assessment or appellate orders; and
• eligible pre-deposits.

GST Refund Filing and Dispute Support

Our assistance may include refund eligibility review, computation, RFD-01 preparation, ITC reconciliation, export invoice reconciliation, shipping-bill review, FIRC/BRC review where applicable, SEZ documentation, deficiency-memo responses, refund notices and appellate support.

For complete refund assistance, visit our GST Refund Services in India.

Exporters may also refer to our GST Refund for Exporters in India guide.

GST Audit and Compliance Review Services

GST audit and compliance-review assignments can help businesses identify errors and tax risks before they develop into significant departmental disputes.

Departmental GST Audit Support

We assist businesses facing departmental GST audits with:

• review of audit notices;
• document-checklist preparation;
• books-to-return reconciliation;
• turnover reconciliation;
• input tax credit review;
• reverse-charge verification;
• reply to audit observations; and
• representation support.

For detailed assistance, visit our GST Audit Services in India.

GST Health Check and Compliance Review

A proactive GST health check may cover:

• GSTR-1 versus GSTR-3B;
• books versus GST returns;
• purchase register versus GSTR-2B;
• IMS records;
• reverse charge;
• e-invoicing;
• e-way bills;
• exports and SEZ supplies;
• credit and debit notes;
• classification;
• GST rates;
• place of supply; and
• electronic GST ledgers.

Businesses may also refer to our GST Audit Checklist.

GST Assessment, Investigation and Litigation

GST disputes may arise from return mismatches, input tax credit claims, classification, valuation, place of supply, reverse charge, refunds, related-party transactions and other compliance matters.

GST Scrutiny and Assessment

We assist businesses with scrutiny proceedings, ASMT notices, assessment matters, return reconciliations, documentary responses and personal-hearing preparation.

Where return differences are involved, our review may include GSTR-1 versus GSTR-3B, books versus GST returns, GSTR-2B versus ITC claimed and other relevant reconciliations.

Show Cause Notices and Adjudication

We assist with:

• review of show cause notices;
• analysis of allegations;
• preparation of issue-wise factual replies;
• legal submissions;
• compilation of documentary evidence;
• reconciliation statements;
• personal hearings; and
• review of adjudication orders.

Search, Inspection and DGGI Investigations

Where businesses face inspection, search, summons or DGGI proceedings, we assist with review of communications, factual responses, document management, preparation for statements and coordination during investigations.

GST Appeals and GSTAT Proceedings

Our appellate support may include:

• review of adverse GST orders;
• limitation analysis;
• pre-deposit computation;
• statement of facts;
• grounds of appeal;
• written submissions;
• document compilation;
• paper-book support;
• first appellate proceedings; and
• GSTAT proceedings.

For detailed dispute assistance, visit our GST Assessment & Litigation Services in India.

For official tribunal information, refer to the Goods and Services Tax Appellate Tribunal.

GST Transaction Advisory – Taxability, Classification, Rate and Valuation

GST consequences should ideally be considered before a transaction is implemented rather than after a dispute arises.

GST Classification and Rate Advisory

Correct classification can affect the applicable GST rate, exemption eligibility, input tax credit, invoicing and other compliance obligations.

We assist businesses in analysing the classification and GST treatment of goods and services according to the nature of their transactions.

For related guidance, refer to our GST Tax Rates in India resource.

GST Valuation Advisory

Valuation issues may arise in connection with:

• discounts;
• reimbursements;
• related-party transactions;
• branch transactions;
• employee recoveries;
• free supplies;
• intercompany charges; and
• other non-standard arrangements.

Related-Party and Intercompany Transactions

GST implications may arise in transactions between related persons or distinct persons, including transactions between different GST registrations of the same legal entity.

Foreign-owned groups should review management charges, support services, cost allocations, reimbursements, secondments and other intercompany arrangements from both GST and direct-tax perspectives.

Input Tax Credit and GST Reconciliation Advisory

Input tax credit is one of the most important components of GST compliance and a frequent area of departmental scrutiny.

GSTR-2B, IMS and Purchase Register Reconciliation

A practical ITC reconciliation may compare:

Purchase Register → Supplier Invoices → IMS → GSTR-2B → GSTR-3B → Electronic Credit Ledger

The review may identify:

• missing invoices;
• duplicate credits;
• credit notes;
• GSTIN differences;
• taxable-value differences;
• GST amount differences;
• blocked ITC;
• ineligible ITC;
• period differences; and
• supplier-reporting discrepancies.

ITC Reversal and Reclaim

Businesses should maintain clear records of:

• ITC availed;
• temporary reversals;
• permanent reversals;
• ITC eligible for reclaim; and
• ITC actually reclaimed.

A documented reconciliation helps support the ITC position during routine compliance as well as departmental proceedings.

Place of Supply, Exports and Cross-Border GST

Cross-border transactions require careful analysis because GST consequences can depend upon the location of the supplier and recipient, place of supply and nature of the transaction.

Place-of-Supply Advisory

Place-of-supply issues can arise in relation to:

• domestic inter-State services;
• services to overseas customers;
• intermediary arrangements;
• installation services;
• performance-based services;
• events;
• immovable-property services;
• digital services; and
• transactions involving multiple States.

Export of Services Advisory

For a service to qualify as export of services, the applicable statutory conditions should be examined carefully.

Our review may include:

• location of supplier;
• location of recipient;
• place of supply;
• receipt of consideration;
• related establishment issues;
• contractual documentation;
• invoice treatment;
• LUT requirements; and
• refund implications.

Import of Services and SEZ Transactions

Import of services may create reverse-charge obligations depending upon the facts and applicable provisions.

Qualifying supplies to SEZ units or developers may receive zero-rated treatment subject to prescribed conditions and documentation.

Businesses undertaking cross-border transactions may also refer to our International Tax and Transfer Pricing Services in India.

E-Invoicing, E-Way Bill and Digital GST Compliance

Digital GST compliance should be aligned with accounting records, invoicing systems and GST returns.

E-Invoicing Compliance

Businesses covered by the applicable e-invoicing framework should ensure consistency between:

• ERP or accounting records;
• tax invoices;
• Invoice Reference Numbers;
• GSTR-1;
• credit and debit notes;
• customer records; and
• e-way bill data where applicable.

E-Way Bill Compliance

E-way bill compliance may require review of applicability, transaction value, movement of goods, invoices, delivery challans, vehicle details, validity and GST return reconciliation.

For detailed guidance, refer to our E-Way Bill under GST.

Specialised GST Advisory

Certain businesses and transactions require specialised GST advice beyond routine registration and return compliance.

Advance Ruling Advisory

Advance ruling provisions may provide clarity on specified GST questions relating to proposed or existing transactions.

Our assistance may involve classification, rate applicability, exemptions, input tax credit, taxability and preparation of advance-ruling applications and supporting documents.

GST Advisory for E-Commerce Businesses

E-commerce businesses may face specific GST issues relating to:

• GST registration;
• marketplace transactions;
• Tax Collected at Source;
• place of supply;
• return filing;
• vendor compliance;
• cross-border digital services; and
• input tax credit.

GST Advisory for Manufacturing Businesses

Manufacturers may require GST advice on procurement, input tax credit, job work, stock transfers, branch transactions, classification, rates, e-invoicing, e-way bills, exports and inverted-duty refunds.

For sector-specific guidance, refer to our Impact of GST on the Manufacturing Sector guide.

Customs, Foreign Trade Policy, SEZ and SVB Advisory

Our indirect-tax practice also covers selected Customs, Foreign Trade Policy and cross-border regulatory matters connected with imports and exports.

Customs Advisory

Our Customs assistance may include:

• classification of imported and exported goods;
• Customs valuation;
• duty implications;
• import documentation;
• export documentation;
• Customs assessment issues;
• refund matters; and
• departmental correspondence.

For official Customs information, refer to the Central Board of Indirect Taxes and Customs and ICEGATE.

Foreign Trade Policy Advisory

Businesses engaged in international trade may need to examine Foreign Trade Policy provisions, DGFT requirements, authorisations and export-import schemes.

Official information is available through the Directorate General of Foreign Trade.

SEZ, EOU and Special Valuation Branch Matters

We assist businesses in reviewing indirect-tax implications concerning Special Economic Zones and Export Oriented Units.

Imports between related parties may also require examination of Customs valuation and Special Valuation Branch requirements, including intercompany agreements, pricing arrangements, royalties, licence fees and related-party documentation.

GST Advisory for Foreign-Owned and Multinational Businesses

Foreign-owned businesses operating in India frequently encounter GST issues that overlap with international tax, transfer pricing, FEMA and Customs.

Cross-Border and Intercompany Transactions

Our review may cover:

• management fees;
• technical services;
• shared-service arrangements;
• cost allocations;
• reimbursements;
• secondments;
• royalties;
• software and digital services;
• imports of services;
• exports of services; and
• related-party transactions.

Multiple GST Registrations and Multi-State Operations

Businesses operating from multiple States should review:

• State-wise GST registrations;
• distinct-person transactions;
• branch transfers;
• cross-charging;
• ISD implications;
• ITC allocation;
• e-invoicing;
• e-way bills; and
• State-wise return compliance.

GST Support during India Market Entry

Foreign companies establishing operations in India may require GST planning as part of the broader India-entry process.

Our GST team can coordinate with incorporation, FEMA, banking, accounting and tax teams so that registration, invoicing and compliance requirements are considered before commercial operations commence.

Foreign businesses may also refer to our India Market Entry Consulting Services.

How EzyBiz India Assists with GST and Indirect Tax

Our approach combines recurring compliance support with transaction advisory and dispute assistance.

Ongoing GST Compliance and Advisory

Depending upon the engagement, our ongoing support may include:

• GST registration;
• return preparation and filing;
• monthly reconciliations;
• input tax credit review;
• reverse-charge review;
• GST liability computation;
• annual return support;
• transaction advisory;
• management reporting; and
• coordination with accounting teams.

Transaction, Notice and Dispute Support

For complex or disputed matters, we may assist with:

• taxability analysis;
• classification and rate review;
• valuation;
• place of supply;
• refunds;
• GST audit support;
• notice review;
• reconciliation;
• reply drafting;
• hearing preparation;
• order review;
• appeal preparation;
• GSTAT support; and
• coordination with legal counsel where required.

Why Choose EzyBiz India for GST and Indirect Tax Advisory?

Integrated Tax and Regulatory Approach

GST issues often overlap with accounting, Customs, international tax, transfer pricing, FEMA and corporate-regulatory matters.

Our integrated approach enables businesses to consider these related implications together rather than treating each compliance requirement in isolation.

Our services are focused on practical implementation, documentation, reconciliation and support through the complete GST lifecycle—from registration and routine compliance to departmental proceedings and appeals.

Industries We Serve

Our GST and indirect-tax professionals assist businesses across sectors including:

• manufacturing;
• trading and distribution;
• information technology and software;
• e-commerce and digital platforms;
• healthcare and pharmaceuticals;
• real estate and construction;
• infrastructure and engineering;
• logistics and transportation;
• financial services;
• hospitality and tourism;
• professional services;
• retail and consumer products;
• education;
• renewable energy;
• start-ups and emerging businesses;
• foreign-owned Indian companies; and
• multinational groups.

Frequently Asked Questions on GST and Indirect Tax

What services are covered under GST advisory?

GST advisory may include registration, return filing, input tax credit, refunds, classification, GST rates, valuation, place of supply, reverse charge, exports, imports, e-invoicing, e-way bills, departmental audits, assessments, GST notices, appeals and litigation support.

Can EzyBiz India handle GST compliance for businesses operating in multiple States?

Yes. We assist businesses with multiple GST registrations, including State-wise return compliance, reconciliations, distinct-person transactions, branch transfers and related GST matters.

What should a business do after receiving a GST notice?

The notice should be reviewed promptly to identify the section invoked, relevant tax period, response deadline, allegations, amount involved and supporting information required.

The taxpayer should then prepare an issue-wise factual response supported by appropriate GST reconciliations and documents.

For detailed assistance, refer to our GST Assessment & Litigation Services in India.

Can EzyBiz India assist with GST refunds for exporters?

Yes. We assist exporters with refund eligibility, input tax credit reconciliation, RFD-01 preparation, export documents, shipping-bill reconciliation, foreign-remittance evidence where applicable, deficiency memos and refund proceedings.

For detailed assistance, visit our GST Refund Services in India.

Can foreign companies be required to comply with GST in India?

Yes. Depending upon their activities and transactions, foreign companies or foreign-owned businesses may have GST registration, tax payment, reverse-charge, return filing or other GST compliance requirements in India.

Do your indirect-tax services also include Customs and Foreign Trade Policy matters?

Yes. Depending upon the engagement, our services may include Customs classification and valuation, import-export documentation, Customs assessment and refund matters, Foreign Trade Policy issues, SEZ/EOU matters and Special Valuation Branch matters.

Related Services, GST Guides and Professional Information

Related Services

• GST Registration Services in India – GST registration, amendments, clarification notices, cancellation and revocation support.
• GST Return Filing Services in India – GSTR-1, GSTR-3B, GSTR-2B reconciliation, IMS, QRMP and annual GST compliance.
• GST Refund Services in India – Refund eligibility, RFD-01, ITC reconciliation, documentation and refund proceedings.
• GST Audit Services in India – Departmental GST audits, compliance reviews and reconciliations.
• GST Assessment & Litigation Services in India – GST scrutiny, notices, adjudication, appeals and GSTAT matters.
• International Tax and Transfer Pricing Services in India – Cross-border and related-party tax advisory.
• Tax and Regulatory Advisory Services in India – Integrated tax and regulatory support.
• India Market Entry Consulting Services – India establishment and regulatory support for foreign businesses.

Supporting GST Guides

• GST Registration Procedure in India
• Virtual Office Address for GST Registration
• GST Registration in Delhi
• GST Return Filing Process
• Accounts and Records under GST
• E-Way Bill under GST
• GST Tax Rates in India
• GST Audit Checklist
• GST Refund for Exporters in India
• GST Refund in Case of Temporary GST Registration
• Documents and Upload Tips for GST Refund
• Impact of GST on the Manufacturing Sector

Official References

• GST Portal – Government of India
• CBIC GST – Acts, Rules, Notifications and Circulars
• GST Rules – CBIC
• Goods and Services Tax Appellate Tribunal
• Central Board of Indirect Taxes and Customs
• Directorate General of Foreign Trade
• ICEGATE – Indian Customs Electronic Gateway

Need GST or indirect-tax assistance in India? Contact EzyBiz India to discuss GST registration, returns, refunds, audits, assessments, litigation, transaction advisory, Customs or cross-border indirect-tax matters.

Prepared By, Reviewed By and Disclaimer

Prepared By:
EzyBiz India Consulting LLP

EzyBiz India Consulting LLP is an integrated business, tax and regulatory consulting firm providing assistance in GST, income tax, international tax, transfer pricing, FEMA, corporate compliance, audit support, accounting and India market-entry matters.

Reviewed By:
Anil Agrawal, Chartered Accountant
Founder, EzyBiz India Consulting LLP

Chartered Accountant with more than 20 years of professional experience in taxation, GST, indirect tax, regulatory compliance, accounting, audit support, assessments, appeals and business advisory matters for Indian and international businesses.

Last Updated: September 2026

Disclaimer: The information provided on this page is for general informational and educational purposes only and should not be considered legal, tax, accounting, Customs or regulatory advice.

GST and indirect-tax consequences depend upon the nature of the transaction, taxpayer status, registration category, financial year, statutory provisions, rules, notifications, circulars, judicial decisions and procedural requirements applicable at the relevant time.

GST Portal, Customs, DGFT, GSTAT and other government procedures may change. Businesses should verify the current law and procedural requirements applicable to their particular facts before taking a tax or regulatory position.

Professional advice should be obtained after considering the specific transactions, contracts, accounting records, GST registrations and regulatory circumstances of each business.