Tax Consultant in Surat – GST Consultant & Income Tax Services

DisyTax is Surat's leading online CA and GST consultant — specializing in diamond ITC-04 challan compliance (0.25% GST), synthetic fabric/yarn inverted duty refund, textile garment rate transition (12%→5% under GST 2.0), GIDC Sachin chemical ITC, Hazira port logistics GST, and Surat SEZ Section 10AA income tax. GST Registration ₹1,999 (GSTIN in 3-7 days), Monthly Filing ₹500, ITR ₹499–₹2,999. 100% online from anywhere in Surat — call +91-7065281345.

Diamond GST rates remain unchanged under GST 2.0: Rough/uncut diamonds (HSN 7102) — 0.25% GST. Cut and polished diamonds (HSN 7102) — 0.25% GST. Diamond job work (SAC 998898) — 1.5%. Gold jewellery (HSN 7113) — 3%. Export of diamonds — 0% (zero-rated, LUT required). Critical compliance for Surat diamond traders: (1) Form ITC-04 must be filed quarterly for diamonds sent to job workers — missing challan = ITC credit denial. (2) Stock register (rough parcel-wise) mandatory for tax scrutiny defense. (3) Buyer KYC with PAN for high-value transactions. (4) Section 194Q TDS at 0.1% if diamond purchases from single supplier exceed ₹50 lakh annually. DisyTax sets up complete diamond trade GST compliance for all Surat traders and SDE members.

Under GST 2.0 effective 22 September 2025: Synthetic/polyester/nylon fabric (HSN 5407-5516) — 5% (unchanged). Cotton fabric (HSN 5208-5212) — 5% (unchanged). Readymade garments (HSN 61-62-63) — 5% for all (from 12% on garments above ₹1,000). Sarees — 5%. Dress materials — 5%. Textile job work (SAC 998821) — 5%. Important: Synthetic yarn (HSN 5402-5406) — 18% (unchanged). This creates an inverted duty structure — Surat fabric manufacturers paying 18% on yarn input but charging only 5% on fabric output can claim accumulated ITC refund. This is one of the most common missed refund opportunities for Surat textile businesses — DisyTax files inverted duty refund claims and recovers ₹50,000–₹10,00,000 annually for Surat fabric units.

Form ITC-04 is the quarterly challan return that every GST-registered principal must file when sending goods to a job worker. For Surat diamond traders: When a diamond principal (registered trader) sends rough diamonds to a polishing unit (job worker) — a job work challan must be issued and ITC-04 must be filed on the GST portal by the 25th of the month following each quarter. If ITC-04 is not filed: (1) The diamond principal cannot claim ITC on inputs sent for job work. (2) If the job-worked goods are not returned within 1 year (diamonds/jewellery — 3 years), it is treated as deemed supply taxable at 0.25% plus interest and penalty. Most small Surat diamond traders are unaware of ITC-04 — DisyTax sets up quarterly ITC-04 filing for all diamond traders at Varachha, SDE, and Mahidharpura clusters.

Inverted duty refund arises when GST on input (yarn at 18%) is higher than GST on output (fabric at 5%). Surat synthetic fabric manufacturers pay 18% GST on polyester/nylon yarn purchase but collect only 5% GST on fabric sales — creating accumulated unused ITC. Under Section 54(3) of CGST Act, this accumulated ITC (excluding ITC on capital goods) can be claimed as cash refund on a quarterly/monthly basis. Process: File RFD-01 refund application on GST portal with ITC-01 ledger, purchase invoices, and sales invoices. Refund granted within 60 days. This is one of the most impactful refund opportunities for Surat's ₹1 lakh crore textile industry — DisyTax identifies, computes, and files inverted duty refunds recovering ₹50,000–₹10,00,000+ annually for Katargam and Pandesara fabric manufacturers.

Under GST 2.0 (effective 22 September 2025), major changes for Surat real estate and construction: Government works original construction (SAC 995419) — 5% (from 12%) — big benefit for SMC, SUDA, and DREAM City project contractors. Affordable housing under PMAY — 1% (unchanged). Under-construction residential flats — 5% (unchanged). Under-construction commercial property — 18% (unchanged). Key input changes: Cement (HSN 2523) — 18% (from 28%); major ITC saving for Surat builders. AC (HSN 8415) — 18% (from 28%). Steel bars — 18% (unchanged). Tiles (HSN 6907) — 18% (unchanged). Surat's rapidly growing residential sector in Adajan, Vesu, Pal, and Althan — all developers must update project cost sheets, ITC calculations, and buyer billing from 22 September 2025 onwards.

RoDTEP (Remission of Duties and Taxes on Exported Products) reimburses embedded taxes not captured under GST/duty drawback. For Surat garment and fabric exporters: RoDTEP rates for apparel and garments (HSN Chapter 61-63) range from 0.5% to 1.7% of FOB export value — credited as transferable ICEGATE scrip usable for import duty payment. Key rules: (1) Cannot claim both RoDTEP and IGST refund on same shipment — must choose one. (2) RoDTEP claim filed through ICEGATE portal after shipping bill. (3) Duty Drawback on yarn/fabric inputs can be claimed in addition to RoDTEP. (4) Wrong export scheme election = double benefit disallowance in DGFT audit. DisyTax optimizes RoDTEP vs IGST refund election, files all ICEGATE claims, and ensures maximum per-shipment refund for Surat's textile exporters in Sachin and Pandesara export clusters.

Yes — 100% online, zero office visit. Process: (1) WhatsApp PAN, Aadhaar, business address proof, bank statement, shop/unit photographs to +91-7065281345 — 5 minutes from anywhere in Surat. (2) CA team verifies within 2 hours and confirms correct HSN/SAC under GST 2.0 — diamonds HSN 7102 (0.25%), synthetic fabric HSN 5407-5516 (5%), garments HSN 61-63 (5%), chemicals HSN 28-29 (18%), IT services SAC 998314 (18%). (3) Application filed same day, ARN WhatsApp pe. (4) GSTIN in 3-7 working days — delivered digitally. Available across all Surat areas: Varachha, Katargam, GIDC Sachin, Hazira, Adajan, Vesu, Ring Road markets, Surat Diamond Exchange, DREAM City, Surat SEZ — all blocks and zones covered. All-inclusive ₹1,999 — call +91-7065281345 now.