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Goods and Services Tax

Taxation

GST Consultants for Compliance, Returns, Registrations and Advisory

Since its introduction on 1 July 2017, the Goods and Services Tax (GST) has touched every part of the value chain — from procurement and pricing to invoicing, logistics and cash flow. Getting GST right is no longer a year-end exercise; it is a monthly discipline that affects working capital, input tax credit and your standing with customers and suppliers.

Lawnut helps businesses — whether Indian enterprises or foreign companies setting up operations in India — manage GST end to end: from registration and day-to-day compliance to returns, annual reconciliations, refunds and advisory on complex transactions.

Our GST Services

A) GST Compliance

  • Review of accounting data to check GST compliance under the law.
  • Classification of goods and services under the correct HSN / SAC codes.
  • Impact assessment of GST on existing and proposed transactions and business operations.
  • Place of supply analysis to determine whether CGST & SGST or IGST applies.
  • Time of supply determination to identify the tax period in which tax is payable.
  • Preparation and review of tax invoices, bills of supply, credit notes and debit notes as per the GST Rules.
  • Identification of invoices eligible for input tax credit (ITC), and determination of ITC reversals required under GST law.
  • Computation and intimation of monthly tax payable.
  • Monthly reconciliations of books with GST returns and the auto-populated statements.
  • Applicability of the reverse charge mechanism (RCM).
  • Cross charge analysis for common services shared between multiple registrations under the same PAN.
  • Preparation and filing of refund claims for unutilised ITC, including documentation and follow-up with the department until the claim is finalised.
  • Anti-profiteering review and assistance in any enquiry or investigation.
  • Generation of E-Way Bills for movement of goods.
  • Regular updates on GST notifications and circulars that affect your business.
  • On-call advisory on day-to-day GST queries.

B) GST Return Filing

  • Collection and consolidation of data from the client.
  • Preparation and filing of all periodic returns for taxpayers under the normal scheme or composition scheme, and for input service distributors (ISD), casual taxable persons, non-resident taxable persons, tax deductors at source and tax collectors at source.
  • Reconciliation of outward supplies — taxable, exempt, nil-rated, zero-rated and non-GST supplies — and of income and expenses with the financial statements.
  • Review of ITC claimed in returns, including proportionate and ineligible credit.
  • Review of RCM liabilities and their timely discharge.
  • Reconciliation of purchase records with the auto-populated statements of supplier data, and action on ITC availment and utilisation in line with the CGST Rules.

C) Annual Return and Reconciliation

  • Preparation and filing of the Annual Return in Form GSTR-9, or the relevant form applicable to the taxpayer.
  • Review of the audited annual accounts and notes to accounts from a GST perspective, including vouching of outward and inward invoices.
  • Preparation of the reconciliation statement in Form GSTR-9C, reconciling the values declared in returns with the audited financial statements, and reporting of deficiencies found.
  • Updates on amendments so that you comply on time and avoid penal consequences.

D) GST Registration

  • Assessing whether registration is required under the provisions of GST law.
  • Evaluating eligibility for the composition scheme and advising on composition versus normal scheme, including opting in, withdrawal and stock intimation on the GST portal.
  • Registration as a normal taxpayer, composition taxpayer, casual taxable person, non-resident taxable person, input service distributor, tax deductor or tax collector.
  • Applying for a temporary user ID for unregistered persons.
  • Extension of the registration period for casual and non-resident taxable persons.
  • State-wise registrations for each place of business.
  • Assistance with documentation, and identification of goods and services with their HSN / SAC codes.
  • Replying to any discrepancy raised during registration.
  • Obtaining the GSTIN and setting up login credentials.
  • Amendments to the registration certificate, including changes to the authorised signatory's email address and mobile number.
  • Cancellation of registration, and applications for revocation of cancellation.
  • Filing appeals for restoration of cancelled registrations.

Why Lawnut for GST

  • End-to-end support: Registration, compliance, returns, annual reconciliation, refunds and representation — handled by one team.
  • Accuracy and timeliness: Structured monthly checklists and reconciliations.
  • Advisory depth: Practical guidance on classification, place of supply, ITC and cross-border transactions.
  • Integrated view: GST advice that works together with your accounting, direct tax and transfer pricing positions.

For litigation, audits, advance rulings and representation before authorities, see our Indirect Taxation services.

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