Service
Tax Audit, Annual GST Returns and Notice Replies for Ecommerce Sellers
Income-tax audit, GSTR-9 and GSTR-9C annual returns, and reconciliations and replies for GST and income-tax notices.
Every turnover figure an ecommerce seller reports is checked against a figure someone else reported: the marketplace's GSTR-8, the tax statement, the supplier's GSTR-1. This work covers the year-end audit and annual returns, and the replies when a department asks about a difference.
Tax audit
- Tax audit under the Income-tax Act, including the clauses on MSME supplier payments made within the 15-day and 45-day limits
- TDS compliance schedules, with defaults identified before the report is signed
- Turnover in the books traced to GST returns and the operator's tax statement entries
Annual GST returns
- GSTR-9 annual return and GSTR-9C reconciliation statement
- Differences between books, GSTR-1, GSTR-3B and GSTR-2B explained or corrected
Notice replies
- GST system intimations and scrutiny notices: DRC-01B, DRC-01C, ASMT-10 and DRC-01
- Income-tax notices: intimations under section 143(1), information requests under section 133(6), TDS default proceedings under section 201(1) / section 398, and AIS turnover mismatches from section 194-O reporting
- A reconciliation for each difference and a response checklist of documents to file
What's included
- One working file from audit to annual returns, so figures match across both
- Notice replies drafted from the reconciliation, with supporting documents
- Help with personal hearings where a notice calls for one
How a notice is closed depends on the department's assessment of the facts and documents.
Common questions
Why do marketplace sellers get GST mismatch notices?
The GST portal compares what you report in GSTR-1 and GSTR-3B with each other, with your GSTR-2B and with what operators report in GSTR-8. When marketplace sales are reported net of fees, or a return is missed, the difference shows up as a system intimation such as DRC-01B or DRC-01C.
What does the tax audit check for MSME suppliers?
The tax audit report includes payments due to micro and small enterprises and whether they were paid within the time allowed under the MSMED Act, 15 days or up to 45 days where agreed in writing. Amounts unpaid beyond that are not deductible until paid.
What goes into a reply to a GST scrutiny notice?
A reconciliation that explains each difference the notice points to, with invoices, returns and books behind every figure, and a reply in the form the notice asks for. Where a difference is a genuine shortfall, it is paid with interest before the reply.