End-to-end GST — registration, GSTR-1/3B/9/9C return filing, ITC reconciliation, refunds, e-invoicing and e-way bill — plus seasoned defence in GST notices, DGGI investigations, assessments, first appeals (APL-01) and GSTAT appeals.
CA Alok Kumar — FCA, AICA, LLM (NLU Delhi), AML Specialist, Registered GST Practitioner · Partner, S.K. Mehta & Co. (Est. 1970)
GSTAT backlog appeals: for first-appeal / revision orders communicated before 1 April 2026, the deadline to file before the GST Appellate Tribunal (Form APL-05) is 30 June 2026. Missing it means relying on a discretionary condonation — don't wait.
GST is now a data-matched, faceless regime where a single GSTR-1 vs GSTR-3B vs GSTR-2B mismatch can trigger a notice. As a Registered GST Practitioner with FCA and LLM qualifications, CA Alok Kumar provides the full range of GST work — routine registration and returns, ITC and refund optimisation, and specialised defence in intelligence, anti-evasion and assessment matters — all under one engagement.
This page is updated for GST 2.0 (the rate rationalisation effective 22 September 2025) and the now-operational GST Appellate Tribunal. Use the tools below to check your own GST requirements and estimate late fees, then read through the rates, returns and litigation framework. For related work, see taxation services, tax audit and tax litigation.
Two quick tools: find which GST registrations and returns apply to your business, and estimate late fee plus interest on a delayed return.
Registration · returns · e-invoicing · composition
Estimate the cost of a delayed return
From the first GSTIN to the final appeal — a complete GST practice for businesses, professionals, traders, manufacturers, exporters and e-commerce sellers.
New GST registration, additional place of business, amendments, cancellation and revocation, LUT for exporters, and ISD / casual / non-resident registrations.
GSTR-1, IFF, GSTR-3B (monthly or QRMP), CMP-08 / GSTR-4 for composition, GSTR-9 annual return and GSTR-9C reconciliation — filed accurately and on time.
GSTR-2B matching, ITC eligibility and Section 16 conditions, reversal computations, blocked-credit review, and supplier follow-up to protect your credit.
Export (zero-rated) refunds, inverted duty structure refunds, excess balance and excess-payment refunds, deemed exports, and refund-rejection appeals.
e-invoice (IRN) set-up for turnover above ₹5 crore, e-way bill workflows, detention and Section 129 issues, and ship-to / bill-to compliance.
ASMT-10 scrutiny, DRC-01A / DRC-01 show-cause, DGGI / enforcement summons, fake-invoice and ITC-denial allegations, and statement-recording support.
Best-judgment and demand defence, first appeal in Form APL-01 (Sec 107) and GSTAT appeal in APL-05 (Sec 112), with stay and recovery protection.
GSTR-9C reconciliation, internal GST health checks, classification (HSN/SAC) and rate opinions, RCM mapping, and transaction structuring.
Re-mapping HSN/SAC to the new 5% / 18% / 40% slabs, rate-master updates, ITC treatment on rate changes, and pricing/invoice corrections.
The 56th GST Council simplified the regime to two main slabs plus a demerit rate. The old 12% and 28% slabs were largely removed; classification became cleaner, but every item still needs to be checked against its specific notification.
| Slab | Applies to (broadly) | Notes |
|---|---|---|
| 0% / Nil | Essential foods, Indian breads, UHT milk, many medicines, education items; individual life & health insurance now exempt | Nil-rated category expanded under GST 2.0 |
| 5% | Daily-use and mass-consumption goods, most medicines, agricultural items, many items moved down from 12%/18% | The main "merit" rate |
| 18% | Standard goods and most services; ACs, TVs, small cars and many items moved down from 28% | The standard rate |
| 40% | Luxury and sin goods — aerated/caffeinated drinks, tobacco products, high-end vehicles, motorcycles above 350cc, online gaming, casino/betting | New demerit rate replacing 28% + cess for these |
| Special | Gold & precious metals 3%, rough diamonds 0.25%; composition 1% / 5% / 6% | Niche rates that continue unchanged |
A rate reduction does not, by itself, require ITC reversal — credit is reversed only where a supply became exempt from 22 September 2025. Compensation cess has been phased out for most categories (with separate treatment for tobacco-related goods). Registration thresholds were not changed by GST 2.0.
| Return | Purpose | Who / Frequency |
|---|---|---|
| GSTR-1 / IFF | Outward supply (invoice) details | Regular taxpayers — monthly, or quarterly with IFF under QRMP (turnover ≤ ₹5 Cr) |
| GSTR-3B | Summary return & tax payment | Regular taxpayers — monthly, or quarterly under QRMP |
| CMP-08 / GSTR-4 | Composition statement & annual return | Composition taxpayers — quarterly CMP-08, annual GSTR-4 |
| GSTR-9 | Annual return | Regular taxpayers with turnover above ₹2 Cr |
| GSTR-9C | Self-certified reconciliation statement | Turnover above ₹5 Cr |
| GSTR-7 / GSTR-8 | TDS / TCS returns | GST TDS deductors / e-commerce operators |
| GSTR-6 | Input Service Distributor return | ISD registrations |
Registration is mandatory above ₹40 lakh turnover for an exclusive goods supplier or ₹20 lakh for services in normal states (₹20 lakh / ₹10 lakh in special-category states), and is compulsory — regardless of turnover — for inter-state taxable supply of goods, supply through an e-commerce operator, casual / non-resident taxable persons, and specified reverse-charge cases.
A clear escalation path, with the right pre-deposit and limitation at each stage. Getting these procedural gates right is where most appeals are won or lost.
ASMT-10 scrutiny, DRC-01A intimation, DRC-01 show-cause or DGGI summons — reply with reconciliation and evidence before the deadline.
Appeal to the Appellate Authority within 3 months of the order, with a 10% pre-deposit of the disputed tax.
Second appeal to the GST Appellate Tribunal with an additional 10% pre-deposit (no admission below ₹50,000). Backlog deadline: 30 June 2026.
Substantial questions of law and constitutional issues proceed to the High Court and Supreme Court.
GSTAT became operational on 16 February 2026 (Principal Bench, New Delhi, plus State Benches), giving GST disputes a dedicated second-appeal forum for the first time. For income-tax demands and litigation, see demand notice response and tax litigation; for income-tax scrutiny, see scrutiny guidelines FY 2026-27.
Quick review of the notice / requirement, issues and timelines.
GSTR-1, 3B, 2B and books reconciled; documents assembled.
Defence or compliance plan with the right forms and forum.
Reply, return, refund or appeal filed and represented.
Status tracked to closure — order, refund or demand resolution.
Authorised to appear and represent before GST authorities, with FCA and LLM (NLU Delhi) qualifications behind every submission.
Hands-on with DGGI / anti-evasion, assessment defence, first appeals and GSTAT appeals — procedure, pre-deposit and limitation handled correctly.
Partner at S.K. Mehta & Co. (Est. 1970), an established firm with a deep bench for compliance and litigation.
Time-sensitive matters — summons, detention, SCN deadlines — are prioritised, with same-day action where the clock is running.
Portal, reconciliation and analytics tools for efficient returns, ITC matching and refund tracking.
AML-specialist practice with disciplined handling of financial and business data; NDA on request.
Office-based in Dwarka and Rajendra Place, New Delhi — with remote service across India.
From a first GST registration to a GSTAT appeal, get a clear, document-backed plan from a Registered GST Practitioner. Share your notice or query and get a response strategy quickly.
