GST & Indirect Tax Advisory
T N K & COMPANY
GST & Indirect Tax Advisory
Goods and Services Tax has become one of the most important compliance areas for businesses in India. Regular return filing, input tax credit reconciliation, e-invoicing, e-way bills, tax payments, notices, refunds and departmental communications require proper attention and timely compliance.
T N K & Company provides comprehensive GST and indirect tax services to businesses, MSMEs, start-ups, traders, manufacturers, service providers, restaurants, real estate entities, professionals and other organisations.
Our GST services are designed to help clients remain compliant, avoid unnecessary interest and penalties, identify eligible input tax credit, respond to GST notices and manage GST-related matters in a structured manner.
Our GST Services Include
1. GST Registration and Amendment
We assist businesses in obtaining GST registration and making changes to existing GST registration details.
Our support includes:
- New GST registration
- GST registration for proprietorship firms, partnership firms, LLPs, companies, trusts and societies
- GST registration for branches and additional places of business
- Amendment of GST registration details
- Addition or deletion of place of business
- Change in trade name or legal name
- Change in authorised signatory
- Change in mobile number and email ID
- GST registration cancellation and revocation support
- Suo-moto GST cancellation reply and restoration assistance
2. GST Return Filing
We provide periodic GST return filing services to ensure timely and accurate compliance.
Our GST return filing services include:
- GSTR-1 filing
- GSTR-3B filing
- GSTR-4 filing for composition taxpayers
- GSTR-5 and GSTR-5A support where applicable
- GSTR-6 input service distributor return support
- GSTR-7 TDS under GST return filing
- GSTR-8 TCS under GST return filing
- GSTR-9 annual return filing
- GSTR-9C reconciliation statement support
- CMP-08 filing for composition taxpayers
- Nil GST return filing
- Late GST return filing and regularisation support
3. Input Tax Credit Review and Reconciliation
Input Tax Credit is one of the most critical areas under GST. Incorrect availment, missed ITC or mismatch with supplier returns can result in financial loss, interest, penalties and notices.
We assist in:
- ITC reconciliation with GSTR-2B
- ITC comparison with books of accounts
- GSTR-2A and GSTR-2B reconciliation
- Supplier-wise ITC mismatch identification
- Follow-up report for non-compliant suppliers
- Blocked credit review under GST
- Ineligible ITC identification
- Reversal of common credit where applicable
- ITC reversal on exempt supplies
- ITC reversal in case of GST cancellation
- RCM credit review
- Year-end ITC reconciliation
4. GST Payment and Liability Review
We help clients correctly determine GST liability and avoid wrong tax payments.
Our support includes:
- Monthly GST liability computation
- Tax payment challan preparation
- Review of output GST liability
- Review of reverse charge mechanism liability
- Adjustment of input tax credit against output tax
- Interest calculation for delayed payment
- Late fee computation
- Cash ledger and credit ledger review
- Electronic liability ledger review
- GST DRC-03 voluntary payment support
5. GST Reconciliation Services
GST reconciliation is essential to ensure that books, returns and portal data are aligned.
We provide:
- Sales reconciliation with GSTR-1
- GSTR-1 vs GSTR-3B reconciliation
- GSTR-3B vs books reconciliation
- GSTR-2B vs purchase register reconciliation
- E-invoice vs GSTR-1 reconciliation
- E-way bill vs sales register reconciliation
- GST annual return reconciliation
- GST audit reconciliation
- Turnover reconciliation with financial statements
- GST liability reconciliation with books
- HSN-wise sales reconciliation
6. GST Annual Return and GSTR-9 / GSTR-9C Support
Annual GST compliance requires detailed reconciliation between books of accounts, returns filed and financial statements.
We assist in:
- GSTR-9 annual return preparation and filing
- GSTR-9C reconciliation statement support
- GST turnover reconciliation
- ITC reconciliation for annual return
- Tax payable and tax paid reconciliation
- HSN summary preparation
- Review of outward supplies and inward supplies
- Identification of missed liabilities
- Identification of excess or short ITC
- Annual GST compliance review before filing
7. GST Notices, Assessments and Department Replies
We provide drafting and representation support for GST notices and departmental proceedings.
Our services include:
- GST notice reply drafting
- ASMT-10 mismatch notice reply
- DRC-01 / DRC-01A reply preparation
- DRC-07 demand order review
- GST audit notice reply
- GST scrutiny notice reply
- GST summons support
- GST personal hearing submissions
- Reply for non-filing or delayed filing notices
- Reply for ITC mismatch notices
- Reply for excess ITC claims
- Reply for turnover mismatch notices
- Written submissions before GST authorities
- Documentation support for GST proceedings
8. GST Appeals and Litigation Support
Where GST demands are raised, we assist clients in evaluating the matter and preparing appeal documentation.
Our support includes:
- Review of GST orders
- GST appeal filing support
- Preparation of statement of facts
- Drafting grounds of appeal
- Pre-deposit computation
- Compilation of supporting documents
- Written submissions for appellate proceedings
- GST rectification application support
- Demand recovery response support
9. GST Refund Claims
We assist eligible businesses in claiming GST refunds in a structured manner.
Our GST refund services include:
- Export refund claims
- LUT-based export compliance
- Refund of unutilised ITC
- Refund for inverted duty structure
- Refund on zero-rated supplies
- Refund of excess cash ledger balance
- GST refund application filing
- GST refund deficiency memo reply
- Refund documentation support
- Follow-up and representation for refund claims
10. E-Invoice and E-Way Bill Compliance
We support businesses in managing e-invoicing and e-way bill-related compliance.
Our services include:
- E-invoice applicability review
- E-invoice implementation support
- IRN generation process review
- E-invoice cancellation and amendment guidance
- E-invoice reconciliation with GSTR-1
- E-way bill applicability review
- E-way bill generation support
- E-way bill vs sales reconciliation
- Review of transport and delivery documentation
- Compliance support for movement of goods
11. Reverse Charge Mechanism and Special Transactions
GST treatment varies for many specific transactions. We assist in identifying and reviewing such cases.
Our advisory covers:
- Reverse Charge Mechanism under GST
- Import of services
- Goods Transport Agency services
- Legal and professional services
- Rent, sponsorship and other RCM areas
- GST on advances where applicable
- GST on reimbursements
- GST on discounts and credit notes
- GST on debit notes and rate differences
- GST on stock transfers and branch transfers
- GST on related party transactions
- GST on exempt, nil-rated and non-GST supplies
12. Sector-Specific GST Advisory
Different businesses have different GST issues. We provide practical GST advisory based on the client’s business model.
We support:
- Restaurants and hospitality businesses
- Real estate and construction entities
- Traders and distributors
- Manufacturers
- E-commerce sellers
- Service providers
- IT and software companies
- Exporters and importers
- Professionals and consultants
- Trusts, societies and NGOs where applicable
Why Choose T N K & Company for GST Services?
At T N K & Company, GST compliance is not limited to filing returns. We focus on accuracy, reconciliation, documentation and timely advisory.
Our GST practice is supported by:
- Regular compliance tracking
- Proper review of GST returns before filing
- Strong focus on ITC reconciliation
- Drafting support for notices and replies
- Representation before tax authorities
- Practical business understanding
- Partner-led review in important matters
- Structured documentation for assessments and appeals
Common GST Matters We Handle
For easy reference, our GST support covers:
| Area | Services Covered |
|---|---|
| GST Registration | New registration, amendment, cancellation, revocation |
| GST Returns | GSTR-1, GSTR-3B, GSTR-4, GSTR-7, GSTR-8, GSTR-9, GSTR-9C |
| ITC | GSTR-2B reconciliation, blocked credit review, ITC reversal |
| GST Payments | Tax liability, interest, late fee, DRC-03 |
| GST Reconciliation | Books vs returns, GSTR-1 vs 3B, 2B vs purchase register |
| Notices | ASMT-10, DRC-01, DRC-07, scrutiny, audit, mismatch notices |
| Appeals | Statement of facts, grounds of appeal, pre-deposit, submissions |
| Refunds | Export refund, inverted duty refund, excess cash ledger refund |
| E-Invoice | IRN, e-invoice reconciliation, applicability review |
| E-Way Bill | Generation, reconciliation, movement of goods compliance |
| Advisory | RCM, exports, imports, branch transfer, credit notes, sector issues |
Who Can Avail Our GST Services?
Our GST services are suitable for:
- Proprietorship firms
- Partnership firms
- LLPs
- Private limited companies
- MSMEs
- Start-ups
- Traders and distributors
- Manufacturers
- Restaurants and hotels
- Real estate and construction businesses
- Service providers
- E-commerce sellers
- Professionals and consultants
- Exporters and importers
- Trusts and NGOs where applicable
Our GST Compliance Approach
Understand
We understand the business model, nature of supplies, customer base, vendor base, tax rates, input tax credit pattern and compliance requirements.
Review
We review sales, purchases, tax liability, ITC, e-invoice data, e-way bill data, books of accounts and GST portal records.
Reconcile
We reconcile GST returns with books, GSTR-2B, e-invoice data, e-way bills and financial statements.
File
We assist in accurate and timely filing of applicable GST returns and forms.
Represent
We support clients in GST notices, assessments, appeals, refunds and departmental communications.