GST Services & Compliance
Expert GST Advisory, Registration, Filing, Audit & Litigation Support in Delhi
Last Updated: February 2026
The Goods and Services Tax (GST) represents India's most transformative indirect tax reform, fundamentally changing how businesses manage taxation. At Neo Consulting Private Limited, we provide comprehensive GST services that extend far beyond basic compliance to strategic tax planning and optimization. Our team of GST experts in Delhi helps businesses navigate the complexities of GST with confidence, ensuring full compliance while minimizing tax burden.
Why Choose Neo Consulting for GST Services?
- Expert Team: Qualified professionals with deep GST expertise
- Technology-Driven: Advanced GST software for accurate filing
- Proactive Approach: Regular updates and compliance alerts
- Fixed Pricing: Transparent, affordable fee structures
- Quick Turnaround: Timely filing and responsive support
Comprehensive GST Services
Our GST practice covers the entire lifecycle of GST compliance, from initial registration to advanced litigation support. We serve businesses across all sectors including manufacturing, trading, services, e-commerce, real estate, and professional services.
1. GST Registration Services
GST registration is mandatory for businesses crossing the threshold turnover limit (₹20 lakhs for services, ₹40 lakhs for goods, with special thresholds for northeastern states). We handle the entire registration process efficiently:
New GST Registration
- Business Structure Assessment: Determining optimal registration structure based on your business model
- Threshold Analysis: Evaluating turnover and registration requirements
- Document Preparation: Complete documentation including PAN, Aadhaar, business proof, bank statements
- Application Filing: Online filing of GST REG-01 form on GST portal
- Verification Support: Handling verification queries from GST officers
- GSTIN Procurement: Obtaining your 15-digit GSTIN within 3-7 working days
Specialized Registrations
- Composition Scheme Registration: For small businesses with turnover up to ₹1.5 crores (₹75 lakhs for services)
- Input Service Distributor (ISD): For businesses distributing input tax credit
- TDS/TCS Registration: For government departments and e-commerce operators
- Casual Taxable Person: For temporary business operations
- Non-Resident Taxable Person: For foreign companies operating in India
Registration Amendments & Cancellation
- Business name or address changes
- Additional place of business registration
- Change in business constitution
- Addition/deletion of authorized signatory
- Voluntary or compulsory GST cancellation
- Revocation of cancelled registration
2. GST Return Filing Services
Timely and accurate GST return filing is crucial to avoid penalties and maintain compliance. We handle all types of GST returns with precision:
Regular Monthly/Quarterly Returns
GSTR-1 (Outward Supplies)
Details of all outward supplies of goods and services. Filed monthly (turnover > ₹5 Cr) or quarterly (turnover ≤ ₹5 Cr) with invoice-level details, HSN codes, and place of supply.
GSTR-3B (Summary Return)
Summary of outward supplies, inward supplies, and ITC claimed. Filed monthly with tax payment. Critical for maintaining compliance and avoiding interest charges.
GSTR-2A/2B (Purchase Register)
Auto-populated details of inward supplies. We reconcile GSTR-2A/2B with your purchase records to ensure accurate ITC claims and identify discrepancies.
GSTR-9 (Annual Return)
Comprehensive annual return consolidating all monthly/quarterly returns. Includes detailed reconciliation of turnover, taxes paid, and ITC claimed during the financial year.
GSTR-9C (Reconciliation Statement)
Certification by a practicing professional reconciling annual return with audited financial statements. Mandatory for taxpayers with turnover exceeding ₹5 crores.
GSTR-4 (Composition Scheme)
Quarterly return for composition taxpayers detailing supplies made and tax paid. Includes annual return filing in GSTR-4A.
Our Return Filing Process
- Data Collection: Gathering invoices, credit notes, debit notes, and payment vouchers
- Data Entry: Accurate entry in GST software with HSN/SAC codes
- Reconciliation: Matching books of accounts with GSTR-2A/2B
- ITC Verification: Ensuring legitimate ITC claims
- Return Preparation: Drafting returns with detailed schedules
- Client Review: Providing draft returns for approval
- Filing & Payment: Online filing and tax payment arrangement
- Acknowledgment: Providing filed return copy and ARN
3. Input Tax Credit (ITC) Management
Proper ITC management can significantly reduce your tax burden. We provide comprehensive ITC optimization services:
ITC Reconciliation
- GSTR-2A vs 2B Reconciliation: Identifying mismatches between purchase records and supplier returns
- GSTR-3B vs Books Reconciliation: Ensuring ITC claimed matches accounting records
- Supplier Compliance Verification: Checking if suppliers have filed returns and paid taxes
- Document Verification: Ensuring proper tax invoices for ITC claims
- Gap Analysis: Identifying ITC leakages and unclaimed credits
ITC Optimization Strategies
- Maximizing eligible ITC claims under Section 16
- Proper allocation of common credits under Rule 42
- Banking credits for exempt supplies under Rule 43
- Time-bound ITC claims (within 3 years or September following annual return)
- Reversal calculation for non-business or exempt supplies
- Recovery of wrongly reversed ITC
4. GST Audit Services
GST audits ensure compliance and identify areas of risk. We conduct thorough GST audits covering all aspects of your GST operations:
Statutory GST Audit (Section 35(5) & Rule 80)
- Certification of annual return (GSTR-9C) for businesses with turnover > ₹5 Cr
- Reconciliation of turnover as per financial statements and GST returns
- Verification of ITC claims and reversals
- Assessment of tax liability and payment
- Compliance with GST provisions
Internal GST Audit
- Registration Compliance: Verification of registration certificates, amendments
- Invoice & Documentation: Checking tax invoice format, serial numbering, mandatory details
- Return Filing Compliance: Verification of timely filing, accuracy of returns
- ITC Claims: Substantive testing of ITC eligibility and documentation
- Taxability Assessment: Verification of correct classification, rates, and place of supply
- Reverse Charge Mechanism: Compliance verification for RCM applicability
- E-way Bill: Checking generation, validity, and compliance
- Refund Claims: Verification of refund claim procedures
5. GST Advisory & Compliance Review
Our advisory services help businesses make informed GST decisions and optimize their tax structure:
Classification & Rate Determination
- HSN/SAC code identification for goods and services
- GST rate determination (0%, 5%, 12%, 18%, 28%)
- Exemption and nil-rated supply identification
- Composite vs mixed supply analysis
- Principal supply determination
Place of Supply & Jurisdiction
- Determining place of supply for IGST/CGST/SGST applicability
- Interstate vs intrastate supply classification
- Special rules for goods (location at supply time)
- Special rules for services (location of recipient, immovable property, etc.)
6. GST Refund Services
We assist in claiming various types of GST refunds ensuring maximum recovery:
- Export Refunds: Refund of tax paid on zero-rated supplies (with or without payment of tax)
- Accumulated ITC Refund: When ITC exceeds output liability due to inverted duty structure
- Excess Tax Payment Refund: When tax paid exceeds actual liability
- Refund on Purchase by UN Bodies: For supplies to UN/Embassy
- Refund to International Tourists: For goods taken out of India
7. GST Assessment & Litigation Support
When facing GST notices, assessments, or disputes, we provide comprehensive representation and litigation support:
Notice Response Services
- ASMT-10 (Discrepancy Notice): Response to return discrepancies identified by the department
- Show Cause Notices: Detailed replies with legal and factual grounds
- Section 61 Audit Notice: Representation during departmental audit
- Section 73/74 Demand Notices: Reply to tax demand and penalty notices
- Section 122 Penalty Notices: Defense against penalty proceedings
Assessment Proceedings
- Best judgment assessment response (Section 62)
- Scrutiny of returns and documentary evidence
- Personal hearing representation
- Assessment order review and challenge
Appellate & Litigation Services
- First Appeal (Section 107): Filing appeals before Appellate Authority
- Tribunal Appeals: Representation before GST Appellate Tribunal
- High Court Writ Petitions: Constitutional challenges and procedural irregularities
- Advance Ruling: Applications for advance ruling on classification, valuation, etc.
- Revision Applications (Section 108): Revision before revisional authority
8. E-Invoicing Implementation
E-invoicing is mandatory for businesses with turnover above specified thresholds (currently ₹5 Cr). We assist in:
- E-invoice system implementation and GSP integration
- Invoice format standardization
- IRN generation automation
- QR code generation
- E-way bill integration
- Training and ongoing support
9. GST Training & Workshops
We conduct customized GST training programs for your finance and accounts team:
- Basic GST concepts and return filing
- Advanced ITC management
- Industry-specific GST compliance
- Recent amendments and notifications
- Case laws and practical scenarios
Why GST Compliance Matters
Proper GST compliance is not just about avoiding penalties—it's about building a sustainable business with clean records:
- Avoid Penalties & Interest: Late fees of ₹100/day (₹20/day for nil returns), interest @18% p.a.
- Maintain ITC Eligibility: Non-compliance can lead to ITC denial
- Enhance Business Reputation: Clean compliance records attract partners and investors
- Facilitate Business Growth: Compliance enables smooth operations and expansion
- Audit Readiness: Prepared documentation reduces audit stress
Our GST Technology Stack
We leverage advanced technology for efficient and accurate GST compliance:
- GST Software Integration: Compatible with Tally, Busy, SAP, Zoho Books, QuickBooks
- Automated Reconciliation: AI-powered reconciliation of purchase and sales data
- Real-Time Alerts: Due date reminders and compliance notifications
- Cloud Access: Secure cloud-based document storage and retrieval
- Analytics Dashboard: Visual insights on ITC utilization, tax liability trends
Industries We Serve
Our GST practice serves diverse industries with specialized knowledge:
- Manufacturing: Job work, capital goods, customs duty integration
- Trading: Inter-state supply, e-way bills, stock transfers
- Services: Place of supply, export of services, reverse charge
- E-commerce: TCS compliance, marketplace operations
- Real Estate: Construction services, land vs property
- Restaurants: Composite supply, ITC restrictions
- Healthcare: Exemptions, composite schemes
- Education: Exempt services, related provisions
- IT & Software: OIDAR services, export procedures
Frequently Asked Questions
When is GST registration mandatory?
GST registration is mandatory when your aggregate turnover exceeds ₹40 lakhs (goods) or ₹20 lakhs (services) in a financial year. For special category states, the limit is ₹20 lakhs and ₹10 lakhs respectively. However, some businesses must register irrespective of turnover, including inter-state suppliers, e-commerce sellers, and casual taxable persons.
What are the penalties for late GST filing?
Late fees of ₹100 per day per return (₹50 CGST + ₹50 SGST) subject to maximum of ₹5,000, reduced to ₹20 per day (₹10 CGST + ₹10 SGST) for nil returns. Interest at 18% per annum is charged on delayed tax payment. Persistent non-compliance can lead to cancellation of GST registration.
Can I claim ITC without receiving payment from customer?
Yes, ITC can be claimed when you receive the invoice, even before making payment to the supplier. However, if you don't pay the supplier within 180 days, the ITC must be reversed along with interest. The ITC can be reclaimed once payment is made.
What is the difference between GSTR-2A and GSTR-2B?
GSTR-2A is a dynamic statement that gets updated continuously as suppliers file their returns. GSTR-2B is a static, auto-drafted statement generated on the 14th of the next month, showing ITC available for the previous month. GSTR-2B is more reliable for ITC reconciliation as it's locked and doesn't change after generation.
How long does it take to get GST refund?
The GST department should process refund applications within 60 days from the date of filing. However, in practice, refunds may take 3-6 months depending on documentation completeness, verification requirements, and department workload. Export refunds are generally faster than accumulated ITC refunds.