Specialist Practice Division
A to Z in Expertise in GST Act
Indirect Tax Strategy, Input Tax Credit (ITC) Optimization, Automated E-Invoicing & Departmental Litigation
Central Goods and Services Tax (CGST) Act, 2017 & State GST Acts
Institutional Practice Overview
A to Z in Expertise in GST Act
Strategic, end-to-end Indirect Tax advisory under the CGST, SGST, and IGST Acts. We streamline supply chain tax incidence, maximize Input Tax Credit (ITC) through algorithmic GSTR-2B reconciliations, ensure automated electronic invoicing, and defend clients during departmental audits and appellate disputes.
At R.D. Kundalia & Co., our senior partners and qualified associates deliver disciplined, proactive guidance to ensure full statutory compliance, protect client rights during regulatory scrutiny, and optimize financial outcomes.
4
Capability Pillars
10
Key Deliverables
1985
Practice Inception
ICAI
Code of Ethics
Governing Statutes & Provisions
Our advisory and attest functions are benchmarked against key legislative mandates:
- Section 9 & 10 (Levy, Collection & Composition Scheme)
- Section 16 & 17 (Eligibility & Apportionment of Input Tax Credit)
- Section 35 & 44 (Maintenance of Accounts & Annual Return GSTR-9/9C)
- Section 65 (Departmental Audits by Tax Authorities)
- Section 73 & 74 (Demand & Recovery Show-Cause Notices)
- Section 107 (Appeals before First Appellate Authority & GSTAT)
Statutory Forms & Schedules
Disciplined Statutory Oversight • 40+ Years Practice Continuity
Statutory Certainty in a Digitally Monitored Regulatory Era
“With automated portal intelligence and GSTR-2B matching, seamless input tax credit requires watertight vendor compliance and zero classification ambiguity.”
— Partner, Indirect Tax Services
Forensic multi-ledger reconciliation, timely GSTR-9C certifications, and assertive representation during departmental summons.
Core Competency Matrix
Four Pillars of Practice Mastery
Structured into specialized sub-disciplines to provide end-to-end statutory depth.
Registration, Invoicing & Structuring
- Multi-state GST registrations, Input Service Distributor (ISD), and Special Economic Zone (SEZ)
- Classification of goods and services under accurate HSN and SAC codes with applicable tax rates
- Implementation of automated E-Invoicing and real-time E-Way Bill generation workflows
- Tax optimization for composite supplies, mixed supplies, and job-work arrangements
Periodic Returns & ITC Optimization
- Compilation and electronic filing of monthly/quarterly GSTR-1 and GSTR-3B returns
- Automated monthly Input Tax Credit (ITC) matching and reconciliation with GSTR-2B
- Vendor non-compliance follow-up to eliminate blocked or ineligible credits under Section 16(4)
- Filing specialized returns for non-residents (GSTR-5), ISD (GSTR-6), and TDS deductors (GSTR-7)
Annual Returns & Reconciliations
- Preparation and electronic submission of Annual Return in Form GSTR-9
- Reconciliation Statement preparation in Form GSTR-9C between audited financials and GST returns
- Identification of reverse charge liabilities (RCM) on GTA, legal services, and import of services
- Voluntary payment of tax differentials through Form DRC-03 to mitigate interest and penalties
Departmental Audits & Dispute Defense
- End-to-end support and file preparation during Departmental Audits under Section 65
- Drafting technical and legal replies to ASMT-10 scrutiny notices and discrepancies
- Defending against show-cause notices in Form DRC-01/01A regarding ITC reversals and valuation
- Filing GST refund claims for zero-rated exports (with/without LUT) and inverted duty structures
- Drafting and arguing appeals before the First Appellate Authority and Tribunal (GSTAT)
Comprehensive Scope of Services
Every engagement under Goods & Services Tax (GST Act) is executed with meticulous documentation, statutory accuracy, and accountable reporting.
GST Registration & Multi-State Branch Expansion Structuring
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
Monthly & Quarterly GSTR-1, GSTR-3B & QRMP Return Filing
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
Rigorous GSTR-2B Input Tax Credit (ITC) Reconciliation & Verification
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
Annual Return Preparation (Form GSTR-9)
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
Reconciliation Statement Preparation (Form GSTR-9C)
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
E-Invoicing Setup, Compliance Verification & E-Way Bill Advisory
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
Departmental Audit Assistance under Section 65
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
Replies to Scrutiny Notices (ASMT-10) & DRC-01 Show-Cause Notices
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
GST Refund Applications (Exports, LUT, Inverted Duty Structure)
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
Appellate Representation before First Appellate Authority & GSTAT
Compliant with Central Goods and Services Tax (CGST) Act, 2017 guidelines and ICAI audit standards.
Who We Advise & Represent
Structured Engagement Lifecycle
Statutory Diagnosis & Records Review
We analyze your transactional records, existing filings, and identify applicable provisions, exemptions, and compliance risks.
Reconciliation & Algorithmic Audit
Our team runs exhaustive multi-source reconciliations (ledgers, bank statements, government portal logs, statutory schedules).
Partner Review & Quality Attestation
Every filing and certification is vetted by a partner in accordance with ICAI Auditing Standards (SA) and relevant statutory rules.
Filing, Representation & Ongoing Support
We handle electronic filing with authorities, secure acknowledgements, and provide defense representation during departmental queries.
Consult a Specialist in Goods & Services Tax (GST Act)
Whether you have an upcoming statutory filing deadline, need audit attestation, require registration with authorities, or face scrutiny notices, connect directly with our partner team in Kandivali, Mumbai.
Direct Partner Access
09323588800
rashmikantkundalia@yahoo.co.in
Other Specialist Practice Areas
Income Tax (Direct Tax)A to Z in Income Tax
Comprehensive direct tax management covering corporate tax planning, Tax Audits under Section 44AB, TDS/TCS compliance, faceless scrutiny assessments, and appellate defense before CIT(Appeals) and the Income Tax Appellate Tribunal (ITAT).
Company Law & Secretarial PracticeA to Z in Expertise in Company Act
End-to-end corporate legal and secretarial advisory under the Companies Act, 2013 and LLP Act, 2008. From company formation to complex mergers, rights issues, annual MCA e-filings, and NCLT compounding.
Maharashtra Public Trust Act (Charity Commissioner)A to Z in Expertise in Maharashtra Public Trust Act
Decades of trusted regulatory practice under the Maharashtra Public Trusts Act, 1950. We support religious, educational, and public charitable trusts with statutory Schedule VIII & IX audits, Change Reports, Charity Commissioner approvals, and integrated Central Income Tax exemptions.
Maharashtra Co-operative Societies ActA to Z in Expertise in Maharashtra Co-operative Society Act
Authoritative statutory audits under Section 81 and complete regulatory support for Co-operative Housing Societies (CHS), Commercial Premises, and Credit Societies in Mumbai. From Audit Rectification (Form O) to statutory funds compliance, TDS, GST, and conveyance advisory.
Services in GIFT CityA to Z in Expertise in Services in GIFT City
Complete statutory, regulatory, and taxation advisory for establishing and operating within Gujarat International Finance Tec-City (GIFT City). We advise on Alternative Investment Funds (AIFs Cat I, II, III), Family Investment Funds (FIFs), Fund Management Entities (FMEs), offshore corporate holding entities, cross-border treasury desks, 10-year Section 80LA tax exemptions, and IFSCA regulatory compliances.
Government Schemes & FTAsA to Z in Expertise in Government Schemes & FTAs
Strategic advisory and execution across India's Foreign Trade Policy, multilateral Free Trade Agreements (FTAs/CEPAs/ECTAs), and central/state manufacturing incentive schemes. We assist corporate enterprises with Production Linked Incentive (PLI) compliance, RoDTEP scrip management, Advance Authorisation, EPCG duty-free capital imports, MOOWR bonded manufacturing, Preferential Rules of Origin (CoO) certifications, and Maharashtra PSI industrial subsidies.