Advisory Service
Taxation & Regulatory Affairs
Expert representation, certification, and compliance management across GST, Customs, and Income Tax — safeguarding your business from regulatory risk.
India's indirect tax landscape — GST, Customs, and associated regulatory requirements — demands continuous attention, precise documentation, and expert handling. A missed filing, an incorrect classification, or a poorly handled assessment can result in significant financial penalties, interest liabilities, and operational disruption. For manufacturing and trading businesses, the stakes are particularly high.
Malay Biswas & Co. provides end-to-end taxation and regulatory affairs support, combining the cost accounting rigour of a CMA practice with deep practical knowledge of GST, Customs, and Income Tax compliance. Our principal has direct experience managing GST and Customs administrative operations at large manufacturing organisations, including representation before tax authorities and preparation of certifications required under various tax statutes.
Whether you need ongoing return filing support, certification under GST or the Income Tax Act, representation during assessments and audits, or strategic advisory on tax-efficient structuring — we bring the expertise and the tenacity to protect your interests and ensure full compliance.
Key Highlights
- GST return filing & ITC reconciliation
- Customs valuation & classification advisory
- Representation before GST & Customs authorities
- Certifications under GST, Customs & IT Act
- Assessment & notice handling
- Tax-efficient structuring & planning advisory
What We Deliver
Service Deliverables
GST Compliance Management
Complete GST lifecycle management including GSTR-1, GSTR-3B, GSTR-9/9C filing, ITC reconciliation with GSTR-2B, e-way bill advisory, and GST registration amendments — ensuring timely, accurate compliance every month.
Customs Valuation & Advisory
Advisory on customs classification, valuation methodologies, duty drawback claims, advance authorisation compliance, and customs audit preparation — covering both import and export operations.
Statutory Certifications
Preparation and issuance of certifications required under the GST Act (Rule 30 valuation, ITC eligibility), Customs Act (SVB submissions, end-use certificates), and Income Tax Act (Form 15CB, cost certificates) by a qualified CMA.
Authority Representation
Professional representation before GST authorities, Customs Commissionerate, and Income Tax department during assessments, audits, show-cause proceedings, and appeals — backed by thorough documentation and legal preparation.
Tax Assessment & Notice Handling
End-to-end management of tax assessments, scrutiny notices, demand orders, and departmental queries — including response drafting, document compilation, hearing preparation, and appeal filing where necessary.
Tax Planning & Structuring Advisory
Strategic advisory on tax-efficient business structuring, inter-unit transfer pricing, input tax credit optimisation, duty exemption schemes, and compliance-integrated cost structures to minimise overall tax outflow.
Is This Relevant For You?
Who Needs This Service
Common Questions
Frequently Asked Questions
A practising Cost Management Accountant (CMA) is authorised to issue certifications under multiple tax statutes — including cost of production certificates under GST Rule 30 for captive consumption (CAS-4), certificates under Section 148 of the Companies Act, certifications for Customs valuation (SVB matters), and cost certificates required under the Income Tax Act. These certifications carry statutory validity and are accepted by tax authorities.
We follow a structured approach: first, we analyse the notice to understand the department's position and quantify the potential exposure. Then we compile relevant documents, precedents, and legal arguments. We draft a comprehensive response, coordinate with your team for factual verification, and represent your case before the assessing officer. If the order is unfavourable, we advise on and assist with the appeals process.
Yes. As a practising CMA, our principal is authorised to appear before Customs authorities for matters relating to valuation, classification, duty assessments, and related proceedings. We have direct experience managing customs administrative operations at manufacturing companies with significant import/export activities.
Our core expertise is in indirect taxation (GST, Customs) and cost-related certifications under the Income Tax Act. For complex direct tax matters (income computation, transfer pricing documentation, international taxation), we collaborate with qualified Chartered Accountant partners to ensure comprehensive coverage. Our clients receive seamless, integrated tax support.
A CMA brings a unique cost-accounting perspective to taxation — particularly in areas like customs valuation, GST on captive consumption (CAS-4), cost-based transfer pricing, and manufacturing cost certifications where cost records and cost methodologies directly determine tax liability. For these specialised areas, a CMA's expertise is not just complementary but often essential.
Yes. We regularly assist companies that have gaps in past GST compliance — whether it's unfiled returns, unclaimed ITC, incorrect classifications, or pending reconciliations. We assess the exposure, prepare corrective filings, handle voluntary disclosure where applicable, and represent you if the department initiates proceedings.
Ready to Get Started?
Schedule a confidential consultation with our CMA practitioner. We'll review your requirements and provide a clear roadmap.