GST Consultancy Services in Mumbai
GST consultancy is the professional advisory service that helps businesses navigate India's Goods and Services Tax regime — from initial GST registration and return filing to complex transaction structuring, ITC optimisation, GST refund recovery, and representation before GST officers and appellate authorities. Since GST was introduced in India in July 2017, the law has been amended frequently, GST rates have changed for hundreds of goods and services, new return forms have replaced old ones, the e-invoicing mandate has expanded progressively, and the GST litigation docket has grown substantially as the law matures through judicial interpretation. For businesses — whether a small Mumbai trader newly crossing the GST registration threshold or a large export-oriented manufacturer managing GST across multiple states — professional GST consultancy is the difference between seamless GST compliance and a growing pile of GST notices, interest, and penalties.
N D Savla & Associates, Chartered Accountants in Mumbai, provides comprehensive GST consultancy services: advisory on new business GST implications, monthly GST compliance management, GST health checks for businesses with compliance gaps, GST refund advisory, transaction structuring advice to minimise GST cost, HSN classification opinions, representation in GST assessments and litigation, and GST due diligence for mergers, acquisitions, and business transfers. Our practice is built on deep knowledge of the CGST Act, IGST Act, UTGST Act, Compensation Cess Act, all associated Rules, CBIC circulars, and a growing body of judicial decisions — and we are the GST practitioner of record before the GST authorities for many of our clients, representing them in assessments, audits, scrutiny proceedings, and appeals. For the appeal process, see our GST Appeal Services guide, and for refund recovery, see our GST Refund Services guide.
Our GST Consultancy Services — Complete Range
| GST Consultancy Service | What We Do |
|---|
| GST Registration Advisory | Determine whether GST registration is required (mandatory or voluntary); advise on the correct state registrations for multi-state businesses; manage the GST registration process on gst.gov.in |
| GST Return Filing Management | Act as designated GST accountant; compile, reconcile, and file all GST returns (GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, CMP-08, GSTR-4) on time, every period |
| GST Health Check | Comprehensive review of the last 2–3 years of GST returns, ITC claims, export documentation, and HSN classification to identify underpaid taxes, excess ITC claims, missed refund opportunities, and procedural non-compliance before the GST department does |
| ITC Optimisation | Review of the ITC claim process to ensure all eligible ITC is claimed (missing ITC from GSTR-2B reconciliation) and ineligible ITC under Section 17(5) is correctly excluded. Monthly GSTR-2B reconciliation to track non-filing suppliers |
| HSN/SAC Classification Advisory | Determine the correct HSN code (for goods) or SAC code (for services) and the applicable GST rate for specific products and services where classification is unclear. Opinion letters for customs, GST assessments, or contract negotiations |
| GST Refund Advisory | Identify eligible GST refund categories (export refund, inverted duty structure, excess ITC); compute the refund amount; file Form RFD-01; follow up with the department and respond to deficiency memos |
| Transaction Structuring | Advisory on the GST implications of specific business transactions: business transfers (going concern vs slump sale vs asset sale), joint ventures, inter-state stock transfers, import/export structuring, e-commerce compliance |
| GST Assessment and Audit Representation | Represent the business before the GST officer in scrutiny assessments, departmental audits (Section 65), special audits (Section 66), and demand and show-cause proceedings. Prepare written responses to notices |
| GST Due Diligence (M&A) | Review of the target company's GST compliance history as part of M&A due diligence: contingent GST liabilities, ITC reversal exposure, pending GST litigation, and GSTIN status |
| GST Litigation and Appeals | Drafting appeals before the Appellate Authority (Additional Commissioner), GSTAT, High Court, and Supreme Court; preparation of legal briefs; coordination with senior counsel |
GST Health Check — Why Businesses Need It
A GST health check is a systematic review of a business's GST compliance for the past 2–3 financial years, conducted by an independent GST consultant. It is recommended for businesses that have been managing GST in-house without professional support and want to verify compliance; businesses that have received a scrutiny or departmental audit notice; businesses undergoing M&A due diligence as the target entity; and businesses scaling up (new products, new states, new export markets) that need to re-verify their GST compliance framework is still adequate. Common issues identified in GST health checks:
- ITC claimed on ineligible supplies: ITC on motor vehicles (for non-business use), food and beverages, life and health insurance, club memberships, personal travel, and works contract services for immovable property are blocked under Section 17(5) — if claimed, they must be reversed with interest
- GSTR-2B vs books reconciliation gaps: ITC claims in GSTR-3B that exceed the ITC reflected in GSTR-2B are technically excess ITC claims and are subject to reversal under Rule 37A / Rule 37
- Missed GST refund opportunities: many businesses — particularly service exporters, inverted duty structure businesses, and SEZ suppliers — have not filed GST refund claims for multiple past years. These are recoverable within the 2-year limitation period
- Incorrect HSN classification: using a lower GST rate HSN code for a supply that correctly attracts a higher rate creates a tax shortfall with interest and penalty exposure
- E-invoicing non-compliance: businesses above the e-invoicing threshold that have been issuing B2B invoices without IRN are in violation, with buyers unable to claim ITC
GST Advisory for Industry-Specific Issues in Mumbai
Real Estate and Construction
GST on real estate has some of the most complex provisions in the GST law: different rates for affordable vs non-affordable housing (1% vs 5% for residential, with ITC restrictions); reverse charge on goods procured from unregistered dealers; joint development agreements and their GST treatment; RERA-linked revenue recognition vs GST liability timing. Our GST consultancy for Mumbai's real estate developers covers all of these dimensions.
Export and Trading Companies
Export-oriented businesses need specific GST consultancy on: LUT filings (see our GST LUT Form guide) for each financial year; IGST refund or ITC refund optimisation; GSTR-2B reconciliation for imports and the reverse charge applicable on ocean freight and customs clearing charges; and DGFT export incentive schemes and their GST treatment.
E-Commerce Companies
E-commerce platforms and sellers have specific GST compliance requirements under Section 9(5) (tax collection at source by the e-commerce operator), marketplace seller GST return filing, reconciliation of sales data between the e-commerce platform's TCS statements and the seller's GSTR-3B, and the growing list of services where the e-commerce operator is liable to collect and remit GST (passenger transport, restaurant services through apps, etc.).
Frequently Asked Questions — GST Consultancy Services
We have been getting GST notices for the last 6 months but have not responded. What should we do?
Every GST notice has a specific response deadline. Failing to respond within the prescribed time (7 to 30 days depending on notice type) can result in the officer proceeding with an ex-parte assessment. If notices have gone unanswered, engage a GST consultant immediately, review all notices chronologically, assess whether any orders have already been passed ex-parte (and whether the appeal time limit has passed), and prioritise responses starting with the most urgent. Contact N D Savla & Associates for an emergency GST notice review.
We want to restructure our business and transfer a division to a new company. What are the GST implications?
A going concern transfer (slump sale) is exempt from GST under Schedule II of the CGST Act read with the relevant notification; an asset-by-asset sale attracts GST on each asset transferred; a share sale has no GST (securities are outside GST scope). The ITC balance can be transferred to the acquiring entity in a going concern transfer subject to specific conditions. Our consultancy for restructuring covers transaction structure analysis, ITC transfer eligibility, GST return compliance during transition, and GSTIN cancellation/registration for the restructured entities.
How can we optimise our ITC claims to improve cash flow?
ITC optimisation involves: ensuring all eligible ITC is claimed promptly through monthly GSTR-2B reconciliation; identifying and recovering missed ITC from prior periods within the time limit; reviewing the vendor base to convert unregistered vendors to registered (or replace them); correctly classifying mixed-use inputs and maximising common ITC allowable under Rule 42; and filing monthly GST refund claims for accumulated ITC (exporters and inverted duty structure businesses) rather than letting ITC build up idly in the credit ledger.