Advocate Mohammad Kamran
- 10+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
GST Assistance in Lucknow
Goods and services tax work for businesses in Lucknow, from getting registered to answering what the department raises afterwards.
Tax and GST
What this covers
GST is a compliance regime before it is a tax question. A business registers, files periodically, claims credit on what it buys and reconciles what it has filed against what its suppliers have. Most departmental correspondence arises where one of those reconciliations does not work — credit claimed against an invoice the supplier never reported, a return filed late, a mismatch between two of a business's own filings.
That makes GST unusually document-driven, and it is where having the contracts and the tax position in the same practice tells. Whether input tax credit on a particular supply is defensible frequently turns on what the vendor agreement says, what the invoice records and whether the goods or services were actually received. Those are the same documents drafted on the corporate side of the practice.
Scope of assistance
What this work involves, and what it does not
Different parts of a matter of this kind are different kinds of work. This is how they divide.
- Legal advisoryAdvice on the legal position, the options open and the consequences of each.
- Document draftingPreparation and review of the agreements, deeds and written replies the matter requires.
- Return preparationCarried out with, or coordinated with, a chartered accountant. Audit and any certificate that only a chartered accountant may sign is their work.
- Registration assistanceAssembling the application and its supporting documents, filing it with the authority and answering queries raised on it.
- Response and representation before an authorityWritten replies and appearance before the authority concerned, where an advocate may act as authorised representative.
- Coordination with other professionalsWhere a matter requires audit, or a certificate or filing that only a specified professional may sign, it is coordinated with a chartered accountant or company secretary.
Nothing on this page is an offer to audit accounts or to issue any certificate that only a chartered accountant or company secretary may issue. No professional designation is claimed for anyone at the firm beyond enrolment as an advocate, and no undertaking is given that any particular person will certify, audit or appear in a given matter.
Who this may assist
Who this service may assist
If your situation is not listed, it does not mean it cannot be dealt with. It means it should be discussed.
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Businesses becoming liable to register
Turnover, or the nature of the supply, has brought registration into question.
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Registered businesses
Filings are running and questions or notices have begun to arise.
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Businesses facing a credit dispute
Input tax credit has been questioned or reversed.
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Businesses whose registration is at risk
A notice proposing cancellation has been issued, or registration has already been cancelled.
Scope
Assistance available
- Advice on whether and where registration is required for a particular business or supply
- Assistance with the registration application and the documents supporting it
- Advice on the classification of a supply and on the credit position, and on the documentation each requires
- Replies to departmental notices, including on mismatches and on credit reversal
- Cancellation of registration, and applications for revocation where cancellation has been ordered
- Appeals before the appellate authority, and coordination with a chartered accountant on returns, reconciliation and any certificate required
Process
How the work generally proceeds
The sequence varies with the facts and the forum. This is the usual shape of it.
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Step 01
Establishing the position
What the business supplies, from where, to whom, and what registrations it already holds.
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Step 02
Identifying the obligation
Whether registration is required and under what basis, checked against the current statutory and notified position rather than assumed.
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Step 03
Documenting
Registration application, vendor agreements and invoicing practice aligned so that they support each other.
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Step 04
Filing and reconciliation
Periodic returns prepared with, or coordinated with, a chartered accountant, and reconciled against supplier filings.
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Step 05
Responding to the department
Notices answered with documents, and appeals or applications filed where required.
Preparation
Documents commonly required
Bringing what you have makes the first discussion considerably more useful. Missing items can be obtained later.
- Permanent account number of the business and of the proprietor, partners or directors
- Constitution documents — partnership deed, certificate of incorporation or registration
- Proof of the principal place of business and of any additional place
- Bank account details in the name of the business
- Identity, address proof and photographs of the authorised signatory, with the authorisation
- Purchase and sales records, vendor agreements and invoices relevant to any credit in question
Cautions
Common mistakes
- Registering without settling the place of businessThe address and the proof for it have to match. A mismatch is a common reason for queries at the registration stage.
- Claiming credit without checking the supplier's positionCredit claimed on an invoice the supplier has not reported is a recurring source of demand. The reconciliation matters.
- Letting filings lapseContinued non-filing has consequences for the registration itself, which are considerably harder to undo than to avoid.
- Treating a notice as an accounting queryDepartmental notices have legal consequences and time limits. They are answered as legal correspondence, with documents.
- Assuming thresholds and rates are staticThresholds, rates and exemptions are notified and revised. The position applicable to your supply and period must be checked.
See also
Related legal and tax services
Reading
Related Guides
General information notes on this area. They are not legal advice.
The practice
Advocates
Each advocate of the firm is enrolled with the Bar Council of Uttar Pradesh and holds a Certificate of Practice.
Advocate Hamid Razzaq
- 15+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
Advocate Mohd. Mateen
- 20+ Years of Legal Experience
- Enrolled with the Bar Council of Uttar Pradesh
- Certificate of Practice holder
Questions
Frequently asked questions
Thresholds differ by State, by whether the supply is of goods or services, and by the nature of the business, and they are set by notification and revised. No figure is given here for that reason. Whether you are required to register is checked against the current position for your particular supply.
An advocate is among the persons who may act as an authorised representative before the GST authorities. Return preparation and any reconciliation or certificate that requires a chartered accountant is coordinated with one.
This is one of the most frequently litigated areas in GST and the answer depends on the period, the notification then in force and what you can show about the transaction — the agreement, the invoice, the transport record and the payment. The documents matter more than the argument.
Registration under GST is State-specific, so supplying from a place of business in another State generally raises the question. Whether it applies to your operations is confirmed on the facts rather than assumed.
Where the firm works
Lucknow and Uttar Pradesh Coverage
The firm's office is in Lucknow. Matters arising in other districts of Uttar Pradesh are conducted from Lucknow before the court, tribunal or authority that has jurisdiction over them. There is no branch office elsewhere. Which forum will hear a particular matter depends on its subject, its value and where the cause of action arose, and is confirmed before anything is filed.
This page is general information about an area of practice. It is not legal advice, and it is not an advertisement or a solicitation of work. Reading it creates no advocate–client relationship.
Procedures, limitation periods, court fees, stamp duty and government charges change, and what applies depends on the facts of the particular matter. Nothing here should be acted on without advice on your own documents, and no outcome is promised or predicted.
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