Pramod Mehta, Practicing Company Secretary is having expertise in managing regulatory compliances under GST. He provides guidance and advisory services to his business entities to interpret GST laws & also renders va

CS Professional · Secretarial Audit, Compliance Management and Due Diligence · PYQS · June 2025
Pramod Mehta, Practicing Company Secretary is having expertise in managing regulatory compliances under GST. He provides guidance and advisory services to his business entities to interpret GST laws & also renders value added services. He manages the tax planning, maintenance of GST records, drafting legal documents, impact analysis etc of XYZ Limited. Due to his expertise, he was being offered GST audit from one of his relative's friends. He comes to you for advice that whether he should accept this assignment or not. Kindly advise him in context of role and advisory services given by the Company Secretaries.

Answer & Explanation:

Role of Company Secretary in GST: Company Secretaries can provide guidance and advisory services to business entities to interpret GST laws and assist in effectively discharging various compliances under GST while undertaking activities like tax planning, maintenance of GST records, drafting legal documents like replying to show cause notices, impact analysis, etc. Though, the Company Secretaries cannot perform Audit in matters related to GST, but he can provide the following services: Advisory services or strategic advisor: A Company Secretary can comprehensively interpret the law of GST and provide complete guidance and advisory to the business entities. Company Secretaries are more suited for their services because of their knowledge of laws and good communication skills. Tax Planning: Company Secretaries are competent to understand the impact of laws and its various alternatives and can be helpful in proper tax planning under GST. Procedural Compliances: Procedural Compliance includes registration, filing of returns, payments of taxes, assessment etc. Since a Company Secretary is already playing the role of a Compliance Officer under various other laws, he can assist in the same under GST law also. Book/Record Keeping: Like any other tax laws, introduction of GST would also require proper record keeping and maintaining systematic records of credit of input/input service and its proper utilisation etc. Representation: A Company Secretary can provide the service of representation with confidence because of practical exposure due to appearing before various competent authorities. Appellate work: Because of their legal bent of mind, a Company Secretary can provide better services in the field of appellate work. Conclusion: Hence, Pramod Mehta cannot accept GST Audit as Company Secretaries cannot perform Audit in matter related to GST.

Topics: Company Secretaries Act

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