Audit & Accounting

GST Registrations

In the GST Regime, businesses whose turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person. This process of registration is called GST registration.

GST Filling

A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.

Income tax Filling

An income tax is a tax imposed on individuals or entities (taxpayers) that varies with respective income or profits (taxable income). Income tax generally is computed as the product of a tax rate times taxable income.

Book Keeping

Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business. There are several standard methods of bookkeeping, including the single-entry and double-entry bookkeeping systems.

TDS Filling/Claim

A TDS Return is a summary of all the transactions related to TDS made during a quarter, The TDS Return statement includes details like the PAN number of the deductor & the deductees...

Yearly Audit Filling

Every registered taxable person whose turnover during a financial year exceeds the prescribed limit above Rs 2 crore shall get his accounts audited. An annual return using the Form GSTR 9 for the next Financial Year.

Other Accounting Services

BG Service Provider is a one stop financial consulting firm with team of experts catering clients in Accounts & Taxation Outsourcing, ROC Compliances and Investment Advisory. We are happy to help you with all kind of Account maintains / Registration / Filling.

Goods and Services Tax is an indirect tax used in India on the supply of goods and services. It is a comprehensive, multistage, destination-based tax: comprehensive because it has subsumed almost all the indirect taxes except a few state taxes. Goods and Services Tax is a destination-based, multi-stage, comprehensive tax levied at each stage of value addition.

Tax laws (or any law) impose obligations. Such obligations are broadly of two kinds: tax-related and procedure-related. The taxpayer’s compliance with these obligations is verified by the tax officer (through audit, anti-evasion, examining etc.). Sometimes there are situations of actual or perceived non-compliance. If the difference in views persists, it results into a dispute, which is then required to be resolved.

The initial resolution of this dispute is done by a departmental officer by a quasi-judicial process resulting into the issue of an initial order known by various names -assessment order, adjudication order, order-in-original, etc.

GST Act defines the phrase “adjudicating authority” as any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal. Thus, in a way, any decision or order passed under the Act is an act of “adjudication”.

Some examples are:- cancellation of registration, best judgment assessment, decision on a refund claim, imposition of a penalty.

No. As per the GST Act, CGST & SGST/UTGST officers are both empowered to pass orders. As per the Act, an order passed under CGST will also be deemed to apply to SGST. However, if an officer under CGST has passed an order, any appeal/review/ revision/rectification against the order will lie only with the officers of CGST. Similarly, for SGST, for any order passed by the SGST officer the appeal/review/revision/rectification will lie with the proper officer of SGST only.

Appeal level

Orders passed by….

Appeal to ——-

Sections of Act


Adjudicating Authority

First Appellate Authority



First Appellate Authority

Appellate Tribunal



Appellate Tribunal

High Court



High Court

Supreme Court