Find your GST exposures before the department does.
GST changed more in the last year than in the five before it. GST 2.0 moved most goods to 5% or 18% from 22 September 2025. Output liability in GSTR-3B has been hard-locked since July 2025. IMS now decides which credits reach your GSTR-2B. And old returns can't be filed after three years. Our health check reconciles your returns, tests your rates and ITC, and gives you a written report with every exposure, its cost and the fix.
- GST 2.0 rate and HSN mapping review (22 Sep 2025 changeover)
- GSTR-1 vs 3B vs books reconciliation
- ITC review: GSTR-2B, IMS actions, Rule 37, Section 17(5)
- RCM, e-invoicing and e-way bill compliance checks
- Pending returns vs the 3-year filing bar
- Written report: exposures, fixes and priorities
The GST compliance landscape in 2026
New rates, locked returns, invoice-level credit control and a hard bar on old filings. Each change moves the moment of truth earlier — which is why reviews now pay for themselves.
GST 2.0 (from 22 Sep 2025):
- Main slabs 0%, 5%, 18%; 40% for luxury / de-merit goods
- 12% and 28% slabs largely removed
- Compensation cess ended for most goods
Returns:
- GSTR-3B output liability hard-locked since July 2025 tax period
- Same-period fixes via GSTR-1A before 3B
- Returns barred after 3 years from due date
Input tax credit:
- IMS: no action = deemed acceptance into 2B
- Rule 37 (180 days) · Section 17(5) · Section 16(4) deadline
Also checked:
- Reverse charge (self-reported) · e-invoicing above ₹5 Cr AATO
- GSTR-9 / 9C readiness · exports under LUT
Book a health check if...
- You haven't reviewed your rate and HSN mapping since GST 2.0 (22 September 2025) — invoices, POS and ERP masters may still carry old rates
- Your team still plans to "fix it in GSTR-3B" — output liability there has been hard-locked since the July 2025 tax period
- Nobody is acting on IMS each month — invoices you don't act on are deemed accepted into your GSTR-2B
- You have unpaid supplier bills beyond 180 days, heavy spend on vehicles, food or gifts, or reverse-charge purchases — common ITC leaks
- You're planning a new product, pricing change, restructuring or export and want the GST position settled first
- You've had notices before and want to fix the causes, not just the notices
Look elsewhere if...
- You've already received a notice or order — see GST Notice Reply & Litigation
- You just need monthly return filing — see GST Returns (a health check can be added once a year)
- You're not yet registered — see GST Registration
- You want a binding ruling — we can prepare an Advance Ruling application, but only the authority rules
- You want tax "minimised" by misclassification — we advise on the correct position and its defensibility, not aggressive positions
- Your turnover is small and simple — an annual review may be all you need
What our GST advisory delivers
GST 2.0 transition checked · returns reconciled before they lock · ITC protected · old returns filed before the bar · transaction advice before you act · a report you can act on.
GST 2.0 Transition Checked
From 22 September 2025, the rate structure became 0%, 5%, 18% and 40%; the 12% and 28% slabs were largely removed and compensation cess ended for most goods (tobacco follows a separate transition). Special rates for precious metals and stones continue. We test your HSN-to-rate mapping in billing, POS and ERP, invoices around the changeover, and your ITC position — a rate cut alone doesn't require ITC reversal, but supplies that became exempt do.
Returns Reconciled Before They Lock
Since the July 2025 tax period, the auto-populated output liability in GSTR-3B is hard-locked — it comes from GSTR-1, IFF and GSTR-1A. Locking of the ITC table is expected next. Errors now have to be fixed upstream, before filing. We reconcile books, GSTR-1 and 3B and set up a monthly routine that catches problems while they can still be corrected.
ITC Protected
IMS now decides which supplier invoices reach your GSTR-2B — no action means deemed acceptance, including of wrong invoices. We review IMS practice, 2B-vs-books gaps, Rule 37 (pay suppliers within 180 days or reverse), Section 17(5) blocked credits, Rule 42/43 reversals and the Section 16(4) deadline (30 November following the year, or the annual return if earlier).
Old Returns Before the 3-Year Bar
Returns can no longer be filed once three years have passed from their due date. For businesses with gaps — a dormant GSTIN, missed GSTR-1s, an unfiled annual return — that is a permanent loss, and the exposure stays. We list every pending return across your GSTINs and file what can still be filed.
Transaction Advice Before You Act
Classification of a new product, place of supply for a cross-border service, export under LUT, job work, a slump sale or a new branch in another state — each has GST consequences best settled before the first invoice. We give a written view, and where the question is genuinely uncertain, prepare an Advance Ruling application.
A Report You Can Act On
The health check ends with a written report: each finding, the rupee exposure, the fix, who does it and by when — ranked by urgency — plus the one or two process changes that stop the same notices recurring.
Coming soon: what a GST health check finds
GST 2.0 rate mapping → GSTR-1 vs 3B → IMS and 2B → Rule 37 and blocked credits → reverse charge → pending returns → the report. In 2 minutes.
3-week review · Collect, reconcile, report
Red = collect data and agree scope. Gold = reconcile and review. Green = report, walk-through and fixes. Read-only portal access is enough for most of it.
Collect
Portal access, books, masters, past notices.
Returns
GSTR-1 vs 3B vs books; GSTR-1A corrections.
ITC
IMS, 2B, Rule 37, 17(5), 16(4), RCM.
Rates
HSN mapping vs post-22-Sep-2025 rates.
Report
Findings, exposure, fixes, owners, deadlines.
Fix
Corrections and a monthly routine.
6 eligibility scenarios
Documents for a GST health check
Returns and portal data, your books and masters, and contracts and history. Read-only portal access plus exports from your accounting software cover most of it.
Returns + Portal
- GST portal access (or read-only credentials)
- GSTR-1, GSTR-3B for the review period
- GSTR-2B and IMS actions
- GSTR-9 / 9C (latest filed)
- E-invoice and e-way bill reports
- Electronic cash and credit ledgers
Books + Masters
- Sales and purchase registers
- Item / service master with HSN / SAC and rates
- Supplier ageing (for Rule 37)
- Expense ledgers (for blocked credits)
- Credit / debit note registers
- Stock records around 22 Sep 2025
Contracts + History
- Major customer and supplier contracts
- Export documents and LUT
- Job-work / branch transfer records
- Earlier notices, replies and orders
- Advance rulings relied on (if any)
- Planned transactions to review
How much GST exposure might you be carrying?
Enter annual purchases and a few rough percentages. Estimates ITC that may never reach your GSTR-2B, credit to reverse under Rule 37, blocked credits, unreported reverse charge and about a year of 18% interest where it applies. A rough first look — the health check replaces assumptions with your data.
Health check vs monthly filing vs litigation · Where advisory fits
Filing keeps you compliant this month. Litigation defends a notice. A health check sits in between — it finds the issues that turn into notices, while they can still be fixed cheaply.
| Criteria | GST Health Check | Monthly return filing | Notice / litigation |
|---|---|---|---|
| Purpose | Find and fix exposures early | File accurately on time | Defend a dispute |
| Timing | Annual or at key changes | Every month / quarter | After a notice |
| Looks back | 12-36 months | This period | The notice period |
| GST 2.0 mapping | Reviewed | Assumed correct | Too late |
| ITC leakage | Quantified | Partly | Disputed |
| 3-year filing bar | Checked across GSTINs | Current returns only | — |
| Output | Report + fix list | Filed returns | Reply / appeal |
| Cost | From ₹11,000 one-time | Per return / retainer | From ₹4,999 + exposure |
| Interest / penalty | Avoided or minimised | Avoided if accurate | Often payable |
| Who drives it | You, proactively | Calendar | The department |
| Advance rulings | Prepared where needed | — | — |
| Process fixes | Recommended | Rarely | Rarely |
| Best for | Growing businesses | Every business | Businesses with a notice |
| Frequency | Yearly | Continuous | As needed |
| Pairs with | Monthly filing | Annual health check | Root-cause health check |
| Result | Fewer notices | Compliance | Resolution |
India GST compliance map · 6 areas in one chart
GST 2.0, locked returns, ITC controls, reverse charge, the 3-year filing bar and key thresholds — the six places exposures hide.
Scope to fixes · the 4-phase path
Phase 1: collect and scope. Phase 2: reconcile returns, ITC and rates. Phase 3: report. Phase 4: fix and set a routine.
Access, data and scope
Portal access, books, masters and past notices. We agree the review period (usually the current and previous year) and any specific concerns — GST 2.0 pricing, an inverted duty structure, an upcoming transaction.
Read-only access is enough for most of the reviewReturns, ITC and rates
GSTR-1 vs 3B vs books; GSTR-2B and IMS vs purchase register; Rule 37, Section 17(5) and RCM checks; HSN-to-rate mapping against post-22-September-2025 rates; pending returns vs the 3-year bar.
Output liability in 3B is hard-locked — fixes happen in GSTR-1 / 1AFindings, exposure and fixes
Written report ranked by urgency: each issue, rupee exposure, the fix, owner and deadline. We walk you and your accounts team through it.
ITC for a year must be claimed by 30 November of the next year (or the annual return, if earlier)Corrections and routine
Corrections through GSTR-1A, amendments and voluntary payments where due; a monthly IMS and reconciliation routine so issues don't recur. Optional quarterly reviews.
Paying a genuine shortfall with interest before a notice is usually far cheaper6 common GST compliance mistakes — and how to avoid them
#1: planning to "fix it in 3B". #2: ignoring IMS. #3: old rates after GST 2.0. Plus old returns left too long, Rule 37 and blocked credits, and missed reverse charge.
Still planning to "fix it in 3B"
Since the July 2025 tax period, output liability in GSTR-3B comes from GSTR-1, IFF and GSTR-1A and can't be edited. Teams that relied on last-minute 3B adjustments now carry the errors forward.
Ignoring IMS
Supplier invoices you don't act on in the Invoice Management System are deemed accepted into GSTR-2B — including wrong or duplicate ones.
Old rates after GST 2.0
Billing, POS or ERP masters still carrying pre-22-September-2025 rates (12% or 28% items that moved to 5% or 18%), or supplies that became exempt without ITC reversal.
Leaving old returns until they can't be filed
Returns can no longer be filed three years after their due date. The obligation doesn't disappear — only your ability to regularise it.
Rule 37 and blocked credits
ITC claimed on supplier bills unpaid beyond 180 days, or on blocked items (motor vehicles in many cases, food and beverages, club memberships, personal consumption). These are routine scrutiny findings.
Missing reverse charge
RCM on legal services, GTA, certain rent and imports of services must be self-reported — it isn't auto-populated — and is frequently missed.
Pick your plan
One-time GST Health Check from ₹11,000 (recommended). A written opinion on a specific question from ₹11,000. A Quarterly GST Review at ₹15,000 per quarter for multi-state or high-volume businesses.
- GST 2.0 rate and HSN mapping review
- GSTR-1 vs 3B vs books reconciliation
- GSTR-2B / IMS vs purchase register
- Rule 37, Section 17(5), RCM checks
- Pending returns vs 3-year bar
- Written report ranked by urgency
- Walk-through with your team
- Fix support for 30 days
- Single GSTIN · 12 months · fee rises with GSTINs and volume
- Classification / rate under GST 2.0
- Place of supply and cross-border services
- Exports, SEZ, LUT
- Restructuring, slump sale, job work
- Written opinion with reasoning
- Advance Ruling application where apt
- Complex matters quoted individually
- Everything in the Health Check, each quarter
- IMS and 2B review before cut-offs
- Section 16(4) and Rule 37 tracking
- Annual return (GSTR-9 / 9C) readiness
- Priority advice on new transactions
- Notice early-warning review
- Best for multi-state or high-volume businesses
Prefer a call back?
Leave your number and a good time — we call within business hours (Mon–Sat, 10 am–7 pm) about GST Advisory.
GST desk · 93% of notices closed at first reply
The Tax Paramarsh desk
"Most GST notices we defend were preventable — a rate that wasn't updated, credit claimed on an unpaid bill, reverse charge nobody reported. With GSTR-3B locked and IMS deciding credit, the chance to fix things late has gone. A health check once a year, and a monthly IMS routine, prevents most of what we'd otherwise be defending."
What clients say about our GST advisory
Common questions
Straight answers on health checks, GST 2.0, hard-locking, IMS, costs, advance rulings and the 3-year bar. Still curious? WhatsApp us.
What is a GST health check?
A structured review of your GST compliance — usually the current and previous year — to find exposures before the department does. It covers rates and classification (including GST 2.0), returns reconciliation, input tax credit, reverse charge, e-invoicing and e-way bills, and pending filings. You get a written report with each finding, the rupee exposure and the fix.
What changed with GST 2.0?
From 22 September 2025, following the 56th GST Council meeting, the main rates became 0%, 5%, 18% and 40%. The 12% and 28% slabs were largely removed — most 12% items moved to 5% and most 28% items to 18% — and a 40% rate applies to specified luxury and de-merit goods. Compensation cess ended for most goods, with tobacco following a separate transition. Special rates for precious metals and stones continue.
Practical points: update HSN-to-rate mapping everywhere you invoice; a rate reduction alone doesn't require ITC reversal, but supplies that became exempt do.
What does "hard-locking" of GSTR-3B mean?
Since the July 2025 tax period, the auto-populated outward tax liability in GSTR-3B comes from GSTR-1, IFF and GSTR-1A and can't be edited in 3B. Same-period corrections go through GSTR-1A before 3B is filed. Locking of the ITC table is expected to follow but, at the time of writing, hadn't been notified with a firm date.
What is IMS and why does it matter?
The Invoice Management System lets you accept, reject or keep pending each supplier invoice before it reaches your GSTR-2B. If you take no action, the invoice is deemed accepted — including wrong or duplicate ones. A monthly IMS routine against your purchase register is one of the simplest ways to protect ITC.
What does a health check cost?
- GST Health Check: from ₹11,000 — one GSTIN, 12 months, written report and 30 days of fix support
- Transaction Advisory: from ₹11,000 per issue — written opinion; Advance Ruling application if needed
- Quarterly GST Review: ₹15,000 per quarter — for multi-state or high-volume businesses
Fees rise with the number of GSTINs and transaction volume; we quote before we start.
What if the review finds tax I should have paid?
We quantify it and advise on paying it — with interest — before a notice arrives. In non-fraud cases, paying tax and interest early can avoid penalty altogether. Waiting usually costs more: interest keeps running (18% where ITC was wrongly availed and used), and notices bring penalties and professional costs.
Where do businesses typically lose ITC?
Supplier invoices missing from GSTR-2B, bills unpaid beyond 180 days (Rule 37), blocked credits claimed under Section 17(5), missed reverse charge, and ITC not claimed before the Section 16(4) deadline (30 November following the year, or the annual return if earlier). Our calculator gives a rough estimate of exposure from a few inputs.
Can you get me an advance ruling?
We can prepare and file an Advance Ruling application and represent you before the authority on questions like classification, rate or whether something is a supply. The authority decides; rulings bind the applicant and the jurisdictional officer. For many questions, a written opinion is quicker and enough.
How long does a health check take?
Typically 3 weeks: a week to collect data, a week to reconcile and review, and a week to report and walk through findings. Multi-GSTIN or high-volume reviews take longer.
What is the 3-year filing bar?
GST returns can no longer be filed once three years have passed from their due date. The liability doesn't disappear — you lose the ability to regularise it through the return. If you have dormant GSTINs or missed returns, file them in order of expiry.
Who needs e-invoicing?
Businesses whose aggregate annual turnover in any financial year since 2017-18 exceeds ₹5 crore must issue e-invoices for B2B supplies and exports. Invoices that should have been e-invoiced but weren't are a common finding — and a problem for your customers' ITC.
How often should we do this?
At least once a year, ideally before the annual return — and whenever something big changes: rate changes like GST 2.0, a new product line, a new state, exports or a restructuring. High-volume businesses benefit from a quarterly review.
Book a GST health check.
WhatsApp us your GSTINs, turnover and any concerns. Free 30-minute scoping call: what the review should cover and what it will cost. GST Health Check from ₹11,000. Transaction Advisory from ₹11,000. Quarterly GST Review ₹15,000 per quarter.