Manshi Shukla

Articled Assistant

BDO India

08.2024 - Current

I have extensive experience in preparing and filing GSTR-1 returns on a monthly and quarterly basis. My responsibilities have included reconciling outward supply data with books of accounts, ensuring correct reporting of B2B, B2C, export, and SEZ transactions, and addressing mismatches. I have also ensured proper classification under HSN/SAC codes and adherence to applicable tax rates.
I am well-versed in GSTR-3B filings, including accurate computation of output tax liability, reconciliation of Input Tax Credit (ITC) with GSTR-2B, and timely payment of taxes through challan (PMT-06). I have efficiently managed cash and credit ledgers and ensured correct offsetting of liabilities.
My role also involves handling GST notices such as Show Cause Notices (SCNs), scrutiny notices (ASMT-10), and demand notices (DRC-01). I have prepared robust replies backed by documentary evidence and legal interpretations. I have coordinated with clients and tax authorities, attended personal hearings, and successfully resolved notices and queries raised during audits and assessments.
I have handled GST Annual Return filings (GSTR-9 and GSTR-9C) for clients across industries. This includes reconciliation of GSTR-1, GSTR-3B, and audited financials, identifying and rectifying discrepancies, and ensuring compliance with annual filing requirements. I have also managed certification of GSTR-9C for applicable cases.
I possess hands-on experience in filing GST refund applications for various categories including excess tax payment, ITC refunds on exports (with and without payment of tax), and inverted duty structure. I ensure accurate reconciliations, compile supporting documentation, respond to deficiency memos, and track refund disbursement until completion.
Additionally, I have handled GSTR-6 filings for Input Service Distributors (ISDs). My work includes validation of invoices auto-populated from GSTR-1, allocation of ITC to respective branches or units, and maintaining proper ISD records and reconciliations in compliance with GST provisions.