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Practice Area

GST Advisory — Registration to Litigation

Blackthorn Law Offices · Delhi High Court

End-to-end GST compliance, ITC reconciliation, notice responses, audit representation and GST litigation before Appellate Authorities and the Delhi High Court. Trusted by businesses across sectors.

The Legal Framework

What the Law Says

The Goods and Services Tax, introduced 1 July 2017, consolidated over 17 taxes into a unified indirect tax framework. The CGST Act 2017, IGST Act 2017 and State GST Acts govern virtually every supply of goods and services in India.

Recent enforcement trends show significantly increased scrutiny of ITC claims, show cause notices for GSTR-1/3B mismatches, and department audits targeting large ITC claimants. The risk of fake invoice networks has made the department aggressive — and businesses with genuine credits are often caught in the crossfire.

Our Services

What We Do

  • GST Registration — New registrations, branch registrations, foreign entity registrations, compulsory and voluntary registration
  • Return Filing & Reconciliation — Monthly GSTR-1, GSTR-3B, quarterly composition returns, GSTR-9 annual return, GSTR-9C reconciliation
  • ITC Advisory — Blocked credit analysis, GSTR-2B reconciliation, Rule 42/43 reversal calculations, ITC optimisation
  • GST Notices & Audits — Show cause notice replies, department audit representation, Section 61 scrutiny responses
  • GST Litigation — Appeals before GST Appellate Authority and Delhi High Court writ petitions
  • Refund Claims — Export refunds (IGST paid on exports, ITC on zero-rated supplies), inverted duty structure refunds
  • Real Estate GST — Builder compliance structuring, buyer ITC advisory, anti-profiteering advisory
Transparency

Fee Guide

Blackthorn operates on a transparent, upfront fee structure. Every engagement begins with a clear fee estimate — no surprises, no hidden charges. The ranges below are indicative; your specific matter will be quoted precisely after the initial consultation.

ServiceIndicative Fee Range
GST Registration₹3,000 – ₹8,000
Monthly Compliance (GSTR-1 + 3B)₹3,000 – ₹15,000/month
GSTR-9 Annual Return₹10,000 – ₹40,000
GSTR-9C Reconciliation Statement₹20,000 – ₹75,000
GST Notice Reply₹10,000 – ₹50,000
Department Audit Representation₹25,000 – ₹1,00,000
GST Appeal — Appellate Authority₹20,000 – ₹75,000
High Court Writ — GST₹75,000 – ₹3,00,000

* All fees are exclusive of applicable GST. Court filing fees, stamp duty and other statutory charges are billed at actuals.

Common Questions

Frequently Asked Questions

I received a GSTR-2B mismatch notice. What should I do?+
A mismatch notice means ITC claimed in GSTR-3B exceeds what is in your auto-populated GSTR-2B. First reconcile your purchase records against GSTR-2B. For genuine mismatches where the supplier filed late or incorrectly, follow up with them and reverse the credit pending correction. Respond to the notice with full supporting documentation — non-response triggers demand plus 18% interest plus penalty.
Is GST registration mandatory for my business?+
If your aggregate turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services), registration is mandatory in most states. Certain businesses must register regardless of turnover — inter-state suppliers, e-commerce operators, and reverse charge payers. Failure to register when required exposes you to penalties of the tax due plus 10%, minimum ₹10,000.
Can I claim ITC on a car purchased for business?+
Motor vehicles are blocked credits under Section 17(5) — you cannot claim ITC on cars even if used exclusively for business, unless your business is motor vehicle dealing, passenger transport, driving instruction or similar. This is one of the most common ITC errors that attracts scrutiny.
What is the time limit to claim ITC?+
ITC for any financial year must be claimed by the earlier of: (a) the due date for the September return of the following financial year, or (b) the date of filing the annual return. Missing this window means the credit is permanently lost.

Other Practice Areas

Blackthorn offers integrated counsel across nine interlocking practice areas.

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