GST Health Check in Sangli

Local jurisdiction

Registrar (RoC)

RoC Pune — PMT Building, Deccan Gymkhana, Pune – 411004

Jurisdictional HC

Bombay High Court

GSTIN prefix

27 (Maharashtra)

Professional Tax

Maharashtra levies Professional Tax (max ₹2,500/year). Companies with employees must register within 30 days.

Business hubs

Miraj MIDC, Kupwad MIDC, Turmeric Market Yard, Vishrambag

Sangli is Asia's largest turmeric trading market and a hub for grapes, sugar, and drug (pharma) manufacturing in western Maharashtra.

Also in: Kolhapur Satara

A GST health check is a CA-led diagnostic review of a business’s GST compliance — not a statutory filing. It examines filing timeliness (GSTR-1, GSTR-3B, CMP-08), reconciles GSTR-1 vs 3B vs 2B, tests ITC eligibility and Section 17(5) blocked credits, and reviews e-way bill, e-invoice, RCM, LUT/refund and pending notices. The deliverable is a findings report with corrective actions. Because it is a review and not a return, it has no statutory due date.

Review

Not a returnA health check is a voluntary, one-off diagnostic — it has no statutory due date or late fee, unlike the mandatory GSTR-9/9C annual reconciliation.

Understand It

What Is GST Health Check?

A quick, plain-language explanation before the details.

In simple terms

A GST health check is a diagnostic review of your GST compliance that surfaces filing, ITC and reconciliation gaps and hands you a findings report with fixes — before the department finds them.

Legally

It is an advisory review under the framework of the CGST Act, 2017 — testing filings, input tax credit under Section 16, blocked credits under Section 17(5), interest exposure under Section 50 and demand risk under Sections 73/74. It is not itself a statutory return or filing.

Governing authority

The underlying compliance is administered by the GST Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in and the e-way bill / e-invoice systems.

Validity

A health check is a one-off, point-in-time diagnostic. Its findings reflect the periods reviewed; ongoing compliance is needed so the same gaps do not recur.

Service Intelligence

Quick Facts

Governing Law

CGST Act 2017

Professional Fee

Custom quote

Nature

One-time review

Mode

100% Online

Authority

GSTN / CBIC

Key Sections

16, 17(5), 50, 73/74

Deliverable

Findings report

Due Date

None (voluntary)

Legal & Regulatory Framework

Act

CGST Act, 2017

Rules

CGST Rules, 2017

Key Sections

16, 17(5), 50, 73/74

Authority

GSTN / CBIC

Portal

gst.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Businesses expecting a departmental audit, scrutiny or GSTR-9C review
Companies preparing for funding, M&A or a buyer’s tax due diligence
Taxpayers unsure whether GSTR-3B ITC ties to GSTR-2B and their books
High-volume manufacturers and traders with large ITC and RCM exposure
Exporters / LUT users verifying refund and LUT position before an audit
Businesses onboarding a new CA who want a baseline of past compliance

You may need this if

You suspect a mismatch between GSTR-1, GSTR-3B and GSTR-2B
You are unsure whether your claimed ITC is fully eligible
You may have claimed Section 17(5) blocked credit by mistake
You have pending notices or want to assess your notice exposure
You are about to face an audit, scrutiny or due-diligence review
You want written assurance on your GST position, not just verbal advice

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why Is a GST Health Check Important?

A health check surfaces filing, ITC and reconciliation gaps before scrutiny or an audit turns them into a demand. Here is why it matters.

01

Catch Gaps Early

Surface filing, ITC and reconciliation gaps before scrutiny or a departmental audit does — while they are still cheap to fix.
02

Protect Your ITC

Identify ineligible and Section 17(5) blocked credits before they trigger reversal with 18% interest under Section 50.
03

Fix 1–3B–2B Mismatches

Reconcile GSTR-1, GSTR-3B and GSTR-2B so outward tax, tax paid and eligible credit tally.
04

Audit Readiness

Walk into audit, scrutiny or due diligence with a clean, documented compliance position.
05

RCM & E-Invoice Check

Confirm reverse-charge liability is discharged and e-way bill / e-invoice rules are met.
06

Actionable Report

Get a prioritised findings report — what to fix, how, and the exposure if you don’t.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

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Eligibility

Who Can Apply?

Regular taxpayers — traders, manufacturers, service providers

E-commerce sellers & operators (TCS)

Exporters & LUT / refund users

Multi-GSTIN / multi-state & ISD businesses

Startups facing funding or M&A due diligence

Businesses onboarding a new advisor / CA

Eligibility checklist

GST portal access (or GSTR-1, 3B and CMP-08 return data) for the periods to review
GSTR-2B downloads for the same periods to reconcile against books
Purchase & sales registers / books of account for the review window
Details of RCM transactions, imports and any reverse-charge liability
E-way bill and e-invoice records where applicable to your turnover
Copies of any pending notices, LUT and past refund applications

End-to-End

Everything You Need. One Professional Team.

01

Scoping Consultation

Understand your GSTINs, business model, turnover and specific concerns.

02

Filing Review

Check timeliness and accuracy of GSTR-1, GSTR-3B and CMP-08 filings.

03

3-Way Reconciliation

Reconcile GSTR-1 vs GSTR-3B vs GSTR-2B and quantify every mismatch.

04

ITC & Section 17(5) Analysis

Test ITC eligibility and flag blocked credits wrongly claimed.

05

RCM & Documents Check

Verify reverse-charge discharge and e-way bill / e-invoice compliance.

06

Exposure & Notice Review

Assess LUT/refund position and any pending notices or open demands.

07

IMS Verification

Confirm your Invoice Management System actions match books and GSTR-3B.

08

Findings Report

Deliver a prioritised report with corrective actions and a walkthrough call.

No Ambiguity

What You’ll Receive

Written findings report with prioritised corrective actions

GSTR-1 vs 3B vs 2B reconciliation summary

ITC eligibility & Section 17(5) blocked-credit analysis

RCM, e-way bill & e-invoice compliance review

LUT / refund position & notice-exposure assessment

Quantified exposure for each gap identified

Walkthrough call to explain the findings

30-day post-review query support

Checklist

What Do You Need to Share for a GST Health Check?

The review is only as good as the data behind it. Share returns, GSTR-2B, books and any notices for the periods to be reviewed. Everything is collected securely online — no office visit required.

Choose a data group

Returns & Portal

What you have filed

4 documents

GST portal access, or GSTR-1 & GSTR-3B for the review periods
CMP-08 (if under the composition scheme)
GSTR-2B downloads for the same periods
GSTR-9 / 9C for any year already filed (if available)

Confidential & secure

Portal access and books are handled by professionals under confidentiality, over secure digital channels — access is limited to the team working on your file.

IMS actions matter now

With the Invoice Management System (IMS) live, accepting/rejecting supplier invoices directly shapes your GSTR-2B and claimable ITC. We verify your IMS actions match your books and 3B — a common new source of mismatch.

Define the review window

Decide which financial years or periods to cover. A wider window catches more, but even a single year’s review surfaces most recurring gaps.

Cleaner data, sharper findings

Well-organised registers and matching 2B downloads let us reconcile faster and quantify exposure precisely — reducing back-and-forth.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

How a GST Health Check Works (Step by Step)

A structured, CA-led review from scoping call to findings report — fully online.

01

Scoping Call

A free call to understand your GSTINs, business model, turnover and concerns, and agree the review window.

02

Data Collection

Returns, GSTR-2B, books and portal access are shared securely. No office visit — everything over WhatsApp / email.

03

Filing & 3-Way Reconciliation

We check filing timeliness and reconcile GSTR-1 vs 3B vs 2B, quantifying every mismatch found.

04

ITC & Section 17(5) Analysis

Test ITC eligibility against GSTR-2B and flag any Section 17(5) blocked credit wrongly claimed.

05

Exposure Review

Assess RCM discharge, e-way bill / e-invoice coverage, LUT/refund position and any pending notices.

06

Findings Report

You receive a prioritised report with corrective actions and its exposure, followed by a walkthrough call.

How Long It Takes

How Long Does a GST Health Check Take?

Stage	Expected Time
Scoping call + secure data collection	Day 1–2
Reconciliation, ITC & Section 17(5) analysis	Day 2–4
Exposure review + findings report & walkthrough	Day 3–7

Turnaround depends on the number of GSTINs, the review window and how quickly data is shared. A single-GSTIN, single-year review is faster; multi-state or multi-year reviews take longer. The health check is a one-off diagnostic — after it, ongoing compliance keeps gaps from recurring.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Immediately	Act on the prioritised findings · Reverse ineligible / blocked ITC with interest where flagged · File pending or corrected returns
Monthly	Reconcile GSTR-2B before claiming ITC · Act on IMS accept/reject in time · Keep GSTR-1 & 3B in sync
Periodically	Repeat the health check before an audit or diligence · Verify LUT validity & refund position · Track and respond to any new notices
Event-Based	Respond to ASMT / SCN / DRC notices promptly · Review on any major change in business or advisor · Update RCM & e-invoice practices on rule changes

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Manually reconcile GSTR-1 vs GSTR-3B vs GSTR-2B yourself
Judge which credits are eligible vs Section 17(5) blocked
Verify every RCM liability is correctly discharged
Cross-check e-way bill and e-invoice coverage against invoices
Confirm IMS accept/reject actions match books and 3B
Assess notice exposure and quantify each gap
Risk missing a mismatch until a notice arrives

With TaxClue

CA team runs a full 3-way reconciliation
ITC tested against 2B; blocked credits flagged
RCM discharge verified across your transactions
E-way bill / e-invoice coverage checked for you
IMS actions reconciled to books and 3B
Written exposure quantified for every gap
Prioritised findings report with corrective actions

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Claiming ITC that does not appear in GSTR-2B

Taking Section 17(5) blocked credit (motor vehicles, food, works contract)

Leaving GSTR-1 and GSTR-3B outward figures un-reconciled

Not discharging reverse-charge (RCM) liability on notified supplies

Missing or invalid e-invoices, denying ITC to your buyers

IMS accept/reject actions that do not match books and 3B

Ignoring pending notices until interest and penalties build up

Assuming GSTR-9/9C covers everything a diagnostic review would

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

What Happens After the Health Check?

Immediately

Act on the prioritised findings
Reverse ineligible / blocked ITC with interest where flagged
File pending or corrected returns

Monthly

Reconcile GSTR-2B before claiming ITC
Act on IMS accept/reject in time
Keep GSTR-1 & 3B in sync

Periodically

Repeat the health check before an audit or diligence
Verify LUT validity & refund position
Track and respond to any new notices

Event-Based

Respond to ASMT / SCN / DRC notices promptly
Review on any major change in business or advisor
Update RCM & e-invoice practices on rule changes

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Ineligible or Section 17(5) blocked ITC left claimed becomes a reversal with 18% interest under Section 50
Un-reconciled GSTR-1 vs 3B vs 2B gaps trigger ASMT-10 / DRC-01C notices and demands
Undischarged reverse-charge (RCM) liability surfaces as tax plus interest on audit
Missing or invalid e-invoices deny input tax credit to your buyers
Where fraud or wilful misstatement is alleged, Section 74 adds a penalty of up to 100% of the tax

Latest Updates

Regulatory Updates 2025–26

2025: The Invoice Management System (IMS) lets recipients accept, reject or keep invoices pending to finalise GSTR-2B and eligible input tax credit.
2025: DRC-01B (GSTR-1 vs 3B liability) and DRC-01C (ITC vs GSTR-2B) auto-intimations must be answered before further filing.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep GST domain expertise.

02

End-to-End

From scoping call to findings report — fully managed, minimal effort from you.

03

Fast Turnaround

Committed timelines with proactive status updates at every stage.

04

100% Online

Everything over WhatsApp / email — no office visits required.

05

Always Updated

We track notifications, circulars and changes like IMS so your review reflects current law.

06

Post-Review Support

30 days of query support after the report to help you action the fixes.

Data Care

Your Documents Deserve Professional Care

Documents and portal access handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for the review

Answers

Frequently Asked Questions

What is a GST health check?

A GST health check is a diagnostic review of your GST compliance — registration status, timeliness of GSTR-1, GSTR-3B and CMP-08 filings, GSTR-1 vs 3B vs 2B reconciliation, ITC eligibility, e-way bill/e-invoice, RCM and any pending notices. It is a review service, not a statutory filing, and ends in a findings report.

Is a GST health check a statutory requirement with a due date?

No. A health check is a voluntary, one-off diagnostic — it has no statutory due date or late fee. It is distinct from the mandatory GSTR-9/9C annual reconciliation. Businesses use it for assurance or to prepare for an audit, scrutiny or due diligence.

What does a GST health check cover?

It covers registration and amendment status, filing timeliness, GSTR-1 vs GSTR-3B vs GSTR-2B reconciliation, ITC eligibility and Section 17(5) blocked credits, e-way bill and e-invoice compliance, reverse charge (RCM) liability, LUT/refund position and open notices.

Why reconcile GSTR-1, GSTR-3B and GSTR-2B?

GSTR-1 reports outward supplies, GSTR-3B pays the tax, and GSTR-2B drives eligible ITC. If the three do not tie, you risk short payment, excess ITC or a departmental notice. The health check reconciles all three and quantifies any gap.

What are Section 17(5) blocked credits?

Section 17(5) of the CGST Act lists items on which ITC is blocked — such as motor vehicles, food and beverages, and works contract for immovable property. The health check flags any blocked credit wrongly claimed so it can be reversed before it becomes a demand.

What happens if the health check finds wrongly claimed ITC?

Ineligible or excess ITC must be reversed with 18% interest under Section 50. If claimed by fraud, Section 74 adds a 100% penalty. Fixing it proactively in the health check avoids interest building up and the higher penalties that follow a notice.

Who should get a GST health check?

Businesses expecting a departmental audit or scrutiny, those preparing for funding or M&A due diligence, taxpayers unsure whether their ITC ties to GSTR-2B, and anyone onboarding a new advisor who wants a baseline of past compliance.

What do I receive at the end of a GST health check?

You receive a written findings report listing every gap identified, its exposure, and prioritised corrective actions, followed by a walkthrough call to explain the findings and next steps.

How is a health check different from GST audit (GSTR-9C)?

GSTR-9C is a mandatory, prescribed reconciliation statement filed with the annual return where turnover crosses the limit. A health check is a voluntary, flexible diagnostic you can run any time, over any period, covering ITC, RCM, e-invoice and notice exposure — not just the year-end reconciliation.

Does IMS affect a GST health check?

Yes. With the Invoice Management System (IMS) live, accepting or rejecting supplier invoices directly shapes your GSTR-2B and the ITC you can claim. A health check verifies your IMS actions match your books and GSTR-3B — a common new source of mismatch.

What data do I need to provide?

Typically GST portal access or your GSTR-1, 3B and (if applicable) CMP-08 returns, GSTR-2B downloads, purchase and sales registers, RCM/import details, e-way bill and e-invoice records, and copies of any pending notices. Everything is shared securely online.

How often should a business do a GST health check?

There is no fixed rule, but many businesses run one annually, and always before an audit, scrutiny, funding round or M&A due diligence. High-volume businesses with large ITC and complex RCM benefit from reviewing more frequently.

What is the difference between a GST health check and a GST audit?

A GST health check is a voluntary, flexible diagnostic you can run over any period, covering ITC, RCM, e-invoice and notice exposure, ending in a findings report. A GST audit — such as the GSTR-9C reconciliation for turnover above ₹5 crore, or a departmental audit under Section 65 — is a prescribed, mandatory exercise with a defined format and outcome.

How far back should a GST health check review returns?

It depends on your risk and purpose, but a review commonly covers the current and previous financial year, since demands under Section 73 can be raised up to about three years and under Section 74 up to about five years from the annual-return due date. A wider window catches more, but even one year surfaces most recurring gaps.

Can a health check help before a departmental audit under Section 65?

Yes. Running a health check before a Section 65 departmental audit lets you find and fix filing gaps, reconcile GSTR-1 vs 3B vs 2B, and reverse any ineligible or Section 17(5) blocked ITC voluntarily via DRC-03 — usually at lower interest and penalty than if the department raises the demand first.

Does a health check cover reverse-charge (RCM) liability?

Yes. The review verifies that reverse-charge liability on notified supplies, imports of services and purchases from unregistered persons has been correctly discharged in GSTR-3B, and that the corresponding ITC was claimed only after the RCM tax was paid.

What is the penalty exposure a health check helps you avoid?

A health check quantifies exposure such as 18% interest under Section 50 on short-paid tax or wrongly availed ITC, a penalty under Section 73 for ordinary defaults, and up to 100% of tax under Section 74 where fraud or wilful misstatement is alleged. Fixing gaps proactively keeps you in the lower-penalty voluntary track.

Verify Everything

Official Sources & Legal References

Every regulatory reference on this page — sections, credits, interest and penalties — is drawn from primary law and official government sources. Verify them directly:

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