Assistance with notices and departmental correspondence
Typical engagement outputs
Agreed return preparation and review support
Reconciliation exception list
Documentation and action points
Input tax credit eligibility and tax treatment cannot be determined from an invoice match alone.
How an engagement begins
Share a brief description of your requirements. We review scope and acceptance, identify the information needed, and agree responsibilities and engagement terms before starting work.
GST work is more useful when the return data can be traced to transactions and business processes. A business may operate through several registrations, sell through multiple channels, buy from a large supplier base or receive support from overseas group entities. Those facts shape the questions to ask. Our New Delhi practice can support an agreed GST assignment involving registrations, return preparation, reconciliations, documentation or transaction review. The starting point is the activity, period, registrations and records involved, rather than a promise that one software comparison will settle every difference.
For a foreign-owned Indian company, the local finance team may also need to explain GST figures to an overseas parent. A reporting pack should distinguish books, return data, reconciliation differences and items awaiting management action. The group’s accounting treatment does not by itself settle the Indian GST treatment of a transaction. Where an issue concerns an overseas charge, export, import of services or intercompany arrangement, the review should examine the relevant contracts and activity alongside the accounting entry. Advice is based on the particular facts and applicable requirements.
Make reconciliation an exception-management process
A useful reconciliation identifies the source of each difference, the period to which it relates and the evidence needed to resolve it. The working records may include outward-supply data, purchase registers, credit notes, GST returns and available portal statements. Differences should be grouped by their cause, such as timing, document reference, registration, duplication or an unresolved transaction question. Matching an invoice is one part of the process; it does not establish every condition relevant to tax treatment or input tax credit. Open items need an owner and a clear next action.
Recurring work should also define how the client provides information, who approves return figures and how late adjustments are handled. The engagement may include a close checklist, reconciliation exception list and agreed reporting calendar. A calendar should be checked against the taxpayer’s facts and current official extensions, rather than copied unchanged from a previous period. Management remains responsible for the completeness of business records and approvals. Any limitations caused by missing data should be documented before a filing or advisory conclusion is finalised.
Documents and information to prepare
GST registration details, operating locations and a description of the business model.
Sales, purchase, credit-note and debit-note registers for the periods under review.
Filed returns, available portal statements and earlier reconciliation workings.
Relevant invoices, contracts, export or import records and supporting payment information.
Details of changes in systems, registrations, billing patterns or group arrangements.
Notices, departmental queries and earlier replies, including the response deadline.
Notices and transaction-specific questions
A notice-response assignment should begin with the complete communication, the relevant periods and the records behind the reported figures. A response needs a consistent factual explanation and appropriate supporting material. It should not rely on an assumption that a portal difference necessarily proves either liability or entitlement. Where the issue is outside the agreed recurring-compliance scope, a separate review may be needed. The firm can assist with the accepted documentation and representation work; the authority’s findings and processing remain outside the firm’s control.
Build a practical route from difference to action
Common gaps include unreconciled credit notes, inconsistent invoice references, records held by different branches and adjustments that are explained verbally but not documented. The objective is an evidence trail that another reviewer can follow. A management report can distinguish items corrected, items awaiting a supplier or customer response and items requiring a technical view. Start with the GST records preparation guide, explore accounting and payroll support where source records need improvement, and use the official GST update category to read the issuing authority’s full announcements.
How we scope and coordinate the work
An initial enquiry is used to understand the requirement, relevant jurisdictions and timing. The firm then considers engagement acceptance and identifies the information needed for a defined scope. Deliverables, client responsibilities, communication arrangements and fees are agreed separately before professional work begins. Where more than one service is required, the workstreams should share a consistent set of facts while keeping their responsibilities clear.
For a productive first discussion, explain the decision you need to make and any deadline already set by an authority, bank or group team. Identify records that are missing and advisers already involved. Do not send passwords, identity documents or confidential client files through a general enquiry. Once an engagement and information needs are agreed, the firm can coordinate an appropriate route for supporting records. Advice and timelines depend on the circumstances; a website guide does not create an engagement or guarantee an outcome.
Frequently asked questions
Does matching GSTR-2B establish input tax credit eligibility?
A match is a useful reconciliation input, but eligibility requires a review of the relevant facts, records and applicable conditions. A reconciliation should identify exceptions for further review.
Can the firm support GST work for a foreign-owned Indian company?
Yes, an assignment may cover the Indian operation’s agreed GST requirements and coordination of information for its overseas finance team. Scope and reporting responsibilities are agreed separately.
What is needed for a GST notice review?
Provide the complete notice, the periods and registrations involved, relevant returns and working records, earlier replies and the response deadline. Use an agreed channel for confidential documents.