Goods and Services Tax (GST)

Our Services


    Goods and Services Tax has been introduced in India with effect from 1st July 2017. It is an indirect tax imposed on the supply of goods and services. It is a comprehensive multistage, destination based tax. It has subsumed almost all the earlier indirect tax laws. We have a specialized and dedicated tea at PMRY to look after all the GST related works.

    We guide the clients for continuous improvement of business and increase the efficiency and effectiveness of the business process and become a part in further growth of business by analysing all GST related aspects.

    Advisory services under Goods & Services Taxes Act

  • Advise in relation to Optimum and proper utilization of ITC
  • Providing value added and optimal solutions to the client
  • Adherence and Compliance with applicable GST provisions
  • Analysis of client specific issue and implication thereof under GST
  • Tax advice for new start-ups from GST perspective


In the GST regime, every registered person needs to file minimum 26 returns in a financial year. As there are constant changes in GST common portal, all registered persons may not be aware of that changes. We, at APT have a dedicated team who understands constant changes for handling all types of GST returns. Our Services in this regard are as follows:

  • Filing of Monthly GST returns and assistance in GST registration process
  • Filing of Final return and Annual returns
  • Filing of Letter of Undertakings
  • Filing of all other Forms and declarations as required under GST LAW on GST Common portal



In order to encourage foreign trade & exports from India, government at both centre and state have provided refund of GST paid on Export of goods and services under the GST regime. We undertake cost benefit analysis, consider all other intricacies and suggest better refund route. We have dedicated team for handling the GST refunds, which aid in making necessary documents and assist client for claiming of refund.

Process of refund claim includes the following procedure:

  • Filing of online refund application
  • Suggest system for generation of necessary documentation for preparing refund claim
  • Improve existing system for generation of necessary documentation
  • Assistance in gathering of all supporting documents
  • Preparation of necessary pre- documentation like annexure-A as required by law.
  • Reconciliation between ITC claimed and ITC reflecting in GSTR-2A which involves identification of missed credit.
  • Continuous follow up the authorities to grant refund claim.


We have a Specialized team for handling all types of GST refunds which includes Refund on account of Inverted duty structure, Excess cash paid due to mistake, refund of pre-deposit, refund in- consequence of any order, Finalisation of provisional assessment, etc.