Harun Raaj & AssociatesHarun Raaj & Associates
Indirect TaxHRA / GST / FY 2026-27

GST Services

Registration, Returns, Refunds & Litigation

GST registration, returns, ITC, notices, e-invoicing, refunds, and audit support under the CGST and IGST Acts.

This hub covers the full GST lifecycle from registration to notices and refunds. It is built for businesses that need a practical filing path, a clean ITC position, and a CA-reviewed response when the department asks questions.

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Focus Areas

What this hub covers

Registration under Section 22 and compulsory registration under Section 24GSTR-1, GSTR-3B, GSTR-9, and GSTR-9C complianceInput tax credit, blocked credit, and ITC reversalsGST notices, demand proceedings, refunds, and export LUTsE-invoicing, ISD, reverse charge, and sector-specific GST issues
Statutory Anchors
CGST Act 2017IGST Act 2017Section 22Section 24Section 44Section 73Section 74Rule 61Rule 61ARule 89
Lifecycle Map

Typical engagement flow

Register

Confirm turnover, place of supply, and compulsory registration triggers before filing the application.

File Returns

File GSTR-1 and GSTR-3B on the notified cycle and keep reconciliations aligned with books and GSTR-2B.

Manage ITC

Track eligible credit, blocked credit, reversals, and refund eligibility across each tax period.

Handle Notices

Respond to department notices, build the factual record, and move to demand or refund closure.

Services

Related services in this lifecycle

01

GST Registration

Registration

New GST registration, amendments, and compulsory registration analysis for businesses, branches, and e-commerce models.

02

GST Returns Filing

Returns

Monthly and quarterly GST return filing across GSTR-1, GSTR-3B, and annual return cycles with reconciliation support.

03

GST Compliance

Compliance

Ongoing GST compliance, ledger hygiene, notices, and statutory calendar management for regular taxpayers.

04

GST Advisory & Registration

Advisory

Entry planning, place-of-business analysis, and GST registration strategy for founders and expanding businesses.

05

GST Annual Return

Annual Return

Annual return preparation, reconciliation, and support for the year-end disclosure package.

06

GST Audit & Investigation

Audit

Audit support, stock and books review, departmental enquiry handling, and investigation response preparation.

07

GST Notice Response

Notice Reply

Replies to GST notices, demand notices, and pre-adjudication submissions with section-cited drafting.

08

GST Refund

Refund

Refund applications, supporting reconciliations, and export or accumulated credit refund workflows.

09

GST Export Refund

Export Refund

Zero-rated export refund planning for LUT, IGST paid exports, and input credit recovery.

10

GST E-Invoicing

E-Invoicing

E-invoicing onboarding, schema checks, and invoice flow support for eligible taxpayers.

11

GST Blocked Credit

Blocked Credit

Blocked credit review, reversal support, and ITC controls for sensitive expense categories.

12

GST Reverse Charge Compliance

RCM

Reverse charge analysis, liability computation, and return disclosure for notified services and supplies.

FAQs

Common questions

When is GST registration mandatory?

Under Section 22 of the CGST Act 2017, registration becomes mandatory when the applicable turnover threshold is crossed, and Section 24 requires registration for specified categories regardless of turnover.

What is the difference between GSTR-1 and GSTR-3B?

Under Rule 61 and Rule 61A of the CGST Rules 2017, GSTR-1 captures outward supplies while GSTR-3B is the summary return used for tax payment and reconciliation.

How does input tax credit work?

Under Section 16 and Section 17 of the CGST Act 2017, ITC is available only for eligible business inputs and is restricted for blocked categories and prescribed reversals.

What is the difference between Section 73 and Section 74?

Under Section 73 of the CGST Act 2017, demands relate to non-fraud cases, while Section 74 applies where fraud, wilful misstatement, or suppression is alleged.

When can exports be made under LUT instead of paying IGST?

Under Section 16(3) of the IGST Act 2017, zero-rated supplies can be made under LUT or bond without payment of IGST, subject to the prescribed conditions.

Need the right filing or advisory path?

We can map the facts, confirm the statutory route, and move from draft to execution without the usual back-and-forth.

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