Goods and Services Tax Group

ADA interalia provides the following services under GST and erstwhile Indirect Tax Laws.

Advisory services

  • Classification and rate of Duty/ Tax payable on goods and services.
  • Applicability of exemption or concessional rate of Duty/ Tax notification.
  • Valuation of supply of goods and services to determine Duty/ Tax payable.
  • Review of transactions to advise on liability to discharge Tax under reverse charge mechanism.
  • Taxability of export and import of services.
  • Review of agreements to advise on Tax implications.
  • Availability of input tax credit (ITC) on inputs, capital goods and input services to be set-off against Tax payable on supply of goods or services.
  • Issues regarding manufacture/ processing of goods under Job Work.
  • Exemptions from Tax or getting refund of Tax paid on export of goods and services.
  • Issues pertaining to anti-profiteering measures.

Litigation support

  • Assistance in replying to show cause notices issued by GST and erstwhile Indirect Taxes authorities and arguing at the time of hearing.
  • Appeal before departmental appellate authorities and Appellate Tribunal and arguing case at the time of hearing.
  • Filing of appeal or writ or SLP before High Courts and or Supreme Court and arguing case at the time of hearing.
  • Filing of application before Settlement Commission for settlement and arguing case at the time of hearing.
  • Assistance during investigations by departmental authorities on complaints of anti-profiteering and proceedings before Anti-Profiteering Authoritiesand in case of adverse order, assistance in seeking appellate remedy.
  • Assistance in seeking advance ruling on key issues from Advance Ruling Authorities and incase of need filing appeals or defending revenue appeals before the Appellate Advance Ruling Authorities.

Specialised Services

  • Diagnostic review of operations under GST to operate in Tax efficient and compliant manner.
  • Representations before GST Council, Central Board of Indirect Taxes and Customs and State GST authorities seeking intervention and clarifications on key issues.
  • Assistance during and after raid or investigations by Director General Goods and Services Tax Investigations or jurisdictional Tax authorities to take a view on key issues and options to deal with high risk positions, briefing and debriefing of employees and discussions with authorities to close case.
  • Review of tenders and bids to assist in bidding process and negotiations thereafter to arrive at fair price, budget Tax costs and aligning supply chain in terms of Bill of Material for supply.

Compliance Services

  • Assistance in obtaining and surrender of registrations.
  • Assistance in filing of refund claims.
  • Review of data provided by client and filing of monthly/ annual/ periodical returns under GST laws.

Smita Singh heads this practice group. (+91 9650100564/ )