GST Consultant & Practitioner In Kolkata
Expert Registration, GSTR Filing & Litigation Services for Businesses in West Bengal & Kolkata
End-to-End GST Compliance
Protect Your Input Tax Credit (ITC)
GST compliance is no longer simple. A single mismatch between your GSTR-3B and GSTR-2B can lead to blocked Input Tax Credit or immediate suspension of your GST Number.
At Mookherjee Associates, we go beyond basic data entry. Our Chartered Accountants perform monthly ITC Reconciliation and vendor data matching to ensure you never pay extra tax or face penalties. From fresh GST Registration to handling complex Departmental Audits, we are your complete legal shield.
Industry-Specific Expertise
GST Solutions For Every Business Typeions
Manufacturers & Traders
We handle complex Stock Maintenance, E-Way Bill compliance, and correct HSN Code classification (4-digit vs 6-digit) to ensure your goods move across borders without seizures or penalties.
Service Providers & Freelancers
Simplified compliance for IT professionals, Consultants, and Architects. We optimize your Input Tax Credit (ITC) on office expenses and electronics to legally reduce your cash tax liability.
Exporters (Goods & Services)
We assist with LUT Bond (Letter of Undertaking) filing so you can export without paying IGST. We also handle fast-track GST Refunds for unutilized credit to keep your cash flow healthy.
E-Commerce Sellers (Amazon/Flipkart)
Selling online? We handle your TCS (Tax Collected at Source) claims and reconcile your platform sales against Returns & Cancellations to ensure you don’t pay tax on goods that were sent back.
"Compliance Is Not A Cost. It Is An Investment In Your Peace Of Mind."
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Our Monthly Filing Routine
Standard accountants often treat GST as simple data entry. They upload whatever invoices you send without checking, which leads to immediate mismatches and blocked Input Tax Credit.
We verify before we file. Our team reconciles your purchase data with the government portal (GSTR-2B) to catch errors first. This ensures your return is 100% compliant and ‘Notice-Free’.
01
Data Review & HSN Check
We review your invoices to ensure correct HSN/SAC Codes and tax rates (5%, 12%, 18%) are applied.
02
ITC Reconciliation
We match your Purchase Register with GSTR-2B to identify missing vendor invoices before filing.
03
Timely Filing & Reporting
We file GSTR-1 & 3B well before the deadline to avoid late fees and send you a liability report.
Is Your GST Number Suspended Suo-Moto?
Don’t let a cancelled license stop your business. We specialize in Revocation of Cancellation and restoring active status within days.
Expert Solutions For Every Scenario
Specialized GST Services
GST rules change frequently. Whether you are facing a Scrutiny Assessment (ASMT-10) or need to claim a complex Inverted Duty Refund, we provide tailored legal solutions. Our team handles the Departmental liaison so you can focus on running your business.
Common Issues We Resolve:
- E-Way Bill Penalties & Detentions
- Blocked Electronic Credit Ledger (Rule 86A)
- ASMT-10 Scrutiny Notices
- GSTR-2A vs 3B Mismatches
GST Notices & Appeals: Frequently Asked Questions
1. What is the time limit to file a GST appeal against an adjudication order?
Under Section 107 of the CGST Act, an aggrieved person must file an appeal before the Appellate Authority within 3 months (90 days) from the date the decision or order is communicated. If this initial deadline is missed, the Appellate Authority has the power to condone a delay for an additional 1 month, provided sufficient cause is shown.
Practitioner’s Note: Do not wait for the condonation period. In our experience, waiting beyond the initial 90 days introduces unnecessary procedural risk. We always aim to file well within the initial window.
2. Do I have to pay the entire demanded tax amount to file a GST appeal?
No, you are not required to pay the full disputed amount to challenge an order. To successfully file a first appeal under Section 107, you must pay any admitted tax, interest, or penalty in full, along with a mandatory “pre-deposit” equal to 10% of the remaining disputed tax amount (subject to a maximum of 20 crore rupees). Once this 10% pre-deposit is paid via the Electronic Cash Ledger, the tax authorities are legally required to stay the recovery proceedings for the balance amount while the appeal is pending.
3. Why did my business receive a GST Scrutiny Notice?
Scrutiny notices are typically generated when the tax department’s automated system identifies data discrepancies. The most frequent triggers for these notices include mismatches between GSTR-1 and GSTR-3B filings, differences in Input Tax Credit (ITC) claimed in GSTR-3B versus what reflects in GSTR-2B, or a variance between the turnover declared in your GST returns and your Income Tax Returns.
4. What is the difference between an ASMT-10 Scrutiny Notice and a DRC-01 Show Cause Notice?
Form GST ASMT-10 is a preliminary notice issued under Section 61 when the tax department identifies discrepancies in your returns. It is a non-adversarial warning giving you a chance to explain or voluntarily correct the issue without penalties. In contrast, Form GST DRC-01 is a formal Show Cause Notice (SCN) issued under Section 73 or 74. It initiates formal adjudication, alleging tax short-payment, and proposes hard demands for tax, interest, and heavy penalties.
Practitioner’s Note: Treating an ASMT-10 casually is the most common mistake business owners make. Failing to address an ASMT-10 properly almost always leads directly to a formal DRC-01.
5. What happens if I ignore a GST Show Cause Notice (SCN)?
Ignoring a Show Cause Notice is incredibly risky and will not resolve the issue. Failing to submit a structured, evidence-backed reply within the specified timeline allows the adjudicating authority to pass an “ex-parte” order against you (deciding the case entirely without your input). This can immediately result in heavy monetary penalties, the denial of your Input Tax Credit, and the initiation of formal bank attachment or recovery proceedings.
6. What happens after the First Appellate Authority passes a GST appeal order?
After your first appeal is heard, the Appellate Authority will issue a final decision using Form GST APL-04. If the decision is adverse, you have the right to file a second-tier appeal before the GST Appellate Tribunal (GSTAT) under Section 112. Following the recent Finance Act 2024 amendments, filing this tribunal appeal requires an additional pre-deposit of just 10% of the remaining disputed tax amount (capped at ₹20 Crores for CGST).
Practitioner’s Note: Because the tribunal evaluates questions of both fact and law, drafting the grounds for a GSTAT appeal requires strict legal precision. We thoroughly re-evaluate the entire evidence record before proceeding to the tribunal stage.
