GST Compliance and Litigation Manager

GST Compliance and Litigation Manager

Organization:

1. POSITION OVERVIEW

GST Compliance and Litigation Manager

Given OLIPL's complex structure involving multiple GSTINs across various business verticals and operational locations, this role will serve as a central point of control for GST-related matters, including compliance, litigation management, notice handling, and tax optimization. The position bridges the gap between operational teams, the CFO, external tax consultants, and government authorities.

2. CORE RESPONSIBILITIES

2.1 Multi-GSTIN GST Compliance Management

• Oversee GST Compliance for All GSTINs:

  Establish and maintain centralized GST compliance frameworks across all GSTIN registrations under OLIPL and its related entities

• Return Filing & Reconciliation:

  Ensure accurate and timely filing of GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, and other applicable GST returns for each GSTIN within prescribed deadlines

• ITC Management & Reconciliation:

• Manage Input Tax Credit (ITC) claims and reconciliation by matching GSTR-2B with purchase records and accounting systems
• Identify, document, and resolve ITC mismatches and discrepancies
• Optimize legitimate ITC utilization while ensuring compliance with restrictions and reversals
• Maintain compliance with 80% registered purchase rule and other ITC eligibility norms

2.2 GST Notice Management & Response

• Notice Receipt & Classification:

  Receive, classify, and prioritize all GST notices (including DRC-01, DRC-02, ASMT-10, REG-03, REG-17, and others)

• Response Preparation & Filing:

  Prepare comprehensive, well-documented replies to show-cause notices (SCNs), demand notices, assessment queries, and other departmental communications within stipulated timeframes

• Documentation & Evidence:

  Gather necessary documents, invoices, and supporting records required for notice responses

• Compliance Tracking:

  Maintain a centralized tracker for all notices issued, response deadlines, submissions, and status updates

• Contingent Liability Management:

  Monitor contingent liabilities arising from pending notices, assessments, and demands

2.3 GST Litigation & Appeal Management

• Case Assessment & Strategy:

  Analyze GST disputes, assess the strengths and weaknesses of cases, and develop strategic responses

• Appeal Preparation & Filing:

• Draft detailed appeal petitions and supporting submissions for GST Appellate Tribunal (GSTAT) appeals within three-month filing windows
• Prepare appeals against assessment orders, penalty determinations, and refund rejections
• File appeals with complete documentation and requisite pre-deposits on GSTAT portal (Form APL-05)

• Representation & Coordination:

• Coordinate with external legal counsel and tax consultants for representation before appellate authorities
• Maintain liaison with CGST/SGST authorities during appeal proceedings

• Petition Drafting:

  Draft well-structured petitions with consecutively numbered grounds supported by case law and judicial precedents

• Litigation Tracker:

  Maintain updated litigation management dashboard tracking all disputed orders, appeal timelines, and hearing schedules

2.4 Vendor GST Compliance & Verification

• Vendor Verification:

  Conduct online GST registration verification for vendors and suppliers using GST portal search functionality

• Vendor Monitoring:

  Monitor supplier GST compliance status, including tracking active/cancelled registrations and flagging high-risk vendors

• Invoice Validation:

  Verify authenticity of supplier invoices, including GSTIN validity, invoice format compliance, and HSN/SAC coding accuracy

• Vendor Compliance Reporting:

  Generate periodic vendor compliance reports identifying suppliers with compliance lapses or registration issues

• ITC Protection:

  Ensure that ITC claims are based only on valid, registered vendors to prevent disallowance and penalties

2.5 Construction/Real Estate GST Specific Compliance

• Classification Accuracy:

  Ensure correct GST rate classification for construction contracts, under-construction properties, and works contracts

• Construction-Specific Obligations:

• Manage GST applicability for under-construction vs. completed properties
• Track applicable rates (5%, 12%, 18% based on construction stage and nature)
• Monitor reverse charge mechanisms for construction contracts where applicable
• Manage GST compliance for Joint Development Agreements (JDAs) and development contracts

• Completion Certificate Tracking:

  Monitor issuance of completion certificates and their impact on GST applicability

• Land Value Apportionment:

  Manage accurate land value segregation and documentation for GST compliance (typically assumed as 1/3 of contract value)

• Advance Receipts:

  Track GST implications on advance payments received from customers

2.6 E-Way Bill & E-Invoicing Compliance

• E-Way Bill Management:

  Oversee e-way bill generation, validity monitoring, and compliance across all movement of goods

• E-Invoicing Coordination:

  Ensure e-invoice generation compliance for eligible transactions and maintain integration with e-way bill systems

• Portal Compliance:

  Monitor e-way bill portal for rejections, discrepancies, and compliance gaps

• Documentation:

  Maintain records of all e-way bills generated, including linking to invoice documentation and transport records

2.7 GST Audit Preparation & Audit Management

• Audit Readiness:

  Maintain systems and processes to ensure the organization is perpetually audit-ready

• Record Organization:

• Ensure all GST-related documents are organized, accessible, and properly indexed
• Maintain digital records complying with 72-month retention requirements
• Organize invoices, e-way bills, GSTR returns, and correspondence

• Audit Coordination:

  Coordinate with internal and statutory auditors during audit proceedings

• Audit Support:

  Prepare audit reports, reconciliation summaries, and management responses

• Discrepancy Resolution:

  Identify and resolve any discrepancies identified during audit proceedings before formal notices

2.8 GST Refund Management

• Refund Application Filing:

  Prepare and file GST refund claims (Form RFD-01) for eligible refund categories within two-year windows

• Refund Documentation:

  Compile supporting documents including tax invoices, shipping bills, Letters of Undertaking (LUT), and proof of tax payment

• Export Refund Handling:

  Manage export refund claims including coordination with ICEGATE for export validation

• Refund Tracking:

  Monitor refund application status, respond to RFD-02 acknowledgments and RFD-03 deficiency notices

2.9 GST Regulatory Updates & Advisory

• Stay Updated:

  Monitor GST law amendments, notifications, circulars, and rulings from Central Board of Indirect Taxes and Customs (CBIC)

• Impact Assessment:

  Assess impact of regulatory changes on company's GST positions and compliance procedures

• Process Improvement:

  Recommend process improvements and procedural changes to ensure compliance with evolving GST norms

• Internal Advisory:

  Provide guidance to sales, procurement, and operations teams on GST implications of business decisions

• Stakeholder Communication:

  Conduct training sessions for relevant staff on GST compliance requirements

2.10 Internal Controls & Risk Management

• Control Design:

  Design and implement internal controls to prevent GST compliance failures and unauthorized deviations

• Risk Identification:

  Identify potential GST compliance risks, including classification errors, invoice validation failures, and ITC disallowances

• Corrective Measures:

  Implement corrective measures to address control gaps and compliance lapses

• Documentation Standards:

  Establish and enforce documentation standards for GST compliance across the organization

2.11 ERP & Accounting System Integration

• System Coordination:

  Work with IT and ERP teams to ensure GST compliance is embedded in Odoo ERP or other accounting systems

• Data Integrity:

  Ensure accurate data flow from transaction systems to GST return filing systems

• Report Generation:

  Generate GST compliance reports from ERP systems including tax liability reconciliation and ITC position reports

• System Improvements:

  Recommend system enhancements to automate GST compliance processes

3. KEY ACCOUNTABILITY METRICS

• Return Filing Accuracy:

  100% accuracy in return filings with zero penalties for procedural delays

• Notice Response Compliance:

  100% timely responses to all GST notices within prescribed deadlines

• ITC Optimization:

  Maximize eligible ITC while maintaining 100% compliance and zero disallowances

• Audit Readiness:

  Maintain zero audit deficiencies and seamless audit coordination

• Vendor Compliance:

  100% verification of all material suppliers within 30 days of onboarding

• Multi-GSTIN Consolidation:

  Maintain accurate centralized dashboard for all GSTINs with real-time reconciliation

• Litigation Success Rate:

  Achieve favorable outcomes in GST disputes through strategic litigation management

• Documentation Compliance:

  Maintain 72-month digital record archive with 100% retrieval capability

4. REQUIRED QUALIFICATIONS & EXPERIENCE

4.1 Educational Qualifications

• Essential:

• Bachelor's Degree in Commerce, Accounting, Finance, or Taxation from a recognized Indian university

• Chartered Accountant (CA) from ICAI (Mandatory)

  OR
• Cost Accountant (CMA) / Company Secretary (CS) with extensive GST experience

• Preferred:

• LLB with specialization in tax law (for litigation-focused candidates)
• Post-graduation in Taxation or Indirect Taxation

4.2 Professional Experience

• Minimum 7-10 years

  of post-qualification experience in GST compliance and indirect taxation

• At least 4-5 years

  of direct hands-on GST compliance management experience

• Minimum 2-3 years

  of experience in GST litigation, notice handling, and appeal management

• Previous experience managing multi-GSTIN operations

  (essential)

• Experience in construction/real estate sector

  (highly preferred)

• Big 4 accounting firm experience

  OR experience in multinational/listed company environments (preferred)

4.3 GST & Tax Law Expertise

• In-depth knowledge

  of GST Act, 2017, rules, regulations, and CBIC notifications

• Expert-level understanding

  of:
• GST return filing requirements (GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, GSTR-6)
• Input Tax Credit (ITC) mechanisms, reversal conditions, and reconciliation procedures
• GST classification and HSN/SAC coding
• Inter-state and intra-state supply implications
• Reverse charge mechanisms
• Construction and real estate GST-specific provisions
• GST audit and assessment procedures
• GST appeal and litigation processes (including GSTAT procedures)

• Practical experience

  with:
• Handling GST notices (DRC-01, DRC-02, ASMT-10, REG-17, etc.)
• Preparing show-cause notice responses
• Filing GST appeals before First Appellate Authority (FAA) and GSTAT
• ITC reconciliation and GSTR-2B matching
• Export refund claims and LUT management

4.4 Construction/Real Estate Sector Knowledge

• Familiarity

  with:
• GST applicability to construction contracts and works contracts
• Under-construction property vs. completed property GST treatment
• Joint Development Agreement (JDA) GST implications
• Land value apportionment for GST purposes
• Completion certificate impact on GST liability
• Applicable GST rates (5%, 12%, 18%) for various construction activities

5. ESSENTIAL SKILLS & COMPETENCIES

5.1 Technical Skills

• Advanced GST Portal Competency:

  Extensive experience navigating GST portal for return filing, notice retrieval, ITC reconciliation, and refund processing

• ERP System Proficiency:

  Advanced knowledge of

  Odoo ERP

  (essential for OLIPL) or similar systems (SAP, Zoho Books, Tally)

• Microsoft Excel Mastery:

  Advanced Excel skills for reconciliation, data analysis, and report generation

• Document Management:

  Expertise in maintaining digital GST compliance documentation and audit trails

• ITC Reconciliation Tools:

  Proficiency with GST reconciliation software and GSTR-2B matching systems

• E-Way Bill Systems:

  Hands-on experience with e-way bill portal and related software

5.2 Analytical & Problem-Solving Skills

• Complex Problem Analysis:

  Ability to analyze complex GST scenarios, interpret regulations, and identify compliant solutions

• Reconciliation Expertise:

  Strong analytical capability to identify and resolve discrepancies between GST filings, bank records, and accounting systems

• Case Assessment:

  Ability to assess GST disputes, identify litigation risks, and develop strategic responses

• Root Cause Analysis:

  Capacity to trace GST compliance issues to their source and implement systemic corrections

5.3 Communication & Writing Skills

• Technical Writing:

  Excellence in drafting detailed show-cause notice responses, appeal petitions, and compliance submissions

• Clear Documentation:

  Ability to document complex GST transactions and compliance positions in clear, structured formats

• Stakeholder Communication:

  Effective communication with CFO, tax consultants, government authorities, and internal teams

• Presentation Skills:

  Ability to present GST compliance status, risks, and recommendations to management

5.4 Regulatory & Compliance Mindset

• Regulatory Vigilance:

  Proactive monitoring of GST law changes and regulatory updates

• Compliance Discipline:

  Unwavering commitment to regulatory compliance and ethical standards

• Audit Readiness:

  Proactive approach to maintaining audit-ready systems and documentation

• Risk Sensitivity:

  Strong awareness of compliance risks and penalties

5.5 Leadership & Stakeholder Management

• Stakeholder Liaison:

  Ability to effectively communicate with tax authorities, external advisors, legal counsel, and internal teams

• Vendor Management:

  Capacity to manage vendor compliance relationships and drive vendor adherence to GST norms

• Cross-functional Coordination:

  Ability to work effectively with sales, operations, and procurement teams

• Team Leadership:

  For senior candidates, demonstrated capability to lead and mentor small compliance teams

6. KEY CHALLENGES & COMPLEXITY

• Managing multiple GSTINs

  across different entities, states, and business verticals with independent compliance obligations

• Navigating complex construction sector GST rules

  including under-construction property treatment, JDA implications, and rate classifications

• Handling aggressive tax authorities

  during assessments and defending company positions through litigation

• Optimizing ITC while maintaining compliance

  in a highly scrutinized regulatory environment

• Staying current

  with frequent GST law amendments and government notifications

• Balancing competing priorities

  between compliance rigor and business flexibility

• Managing high-value disputes

  that can significantly impact cash flow and profitability

7. REPORTING & ESCALATION FRAMEWORK

• Direct Report To:

  Finance Controller

• Regular Reporting:

• Monthly GST compliance status report to CFO
• Quarterly litigation status updates
• Ad-hoc notice alerts for time-critical matters

• Escalation Triggers:

• Any notice involving potential penalties exceeding 5 lakhs
• Litigation matters involving assessments exceeding 10 lakhs
• Multi-GSTIN compliance failures
• Regulatory changes impacting multiple business areas
• Vendor compliance issues affecting ITC claims

8. EXPECTED COMPETENCY PROGRESSION

Year 1

• Master OLIPL's multi-GSTIN structure and current compliance status
• Establish centralized GST compliance dashboard
• Reduce any existing compliance backlogs
• Build relationships with tax authorities and external advisors

Year 2-3

• Achieve zero notice backlogs with 100% on-time responses
• Implement integrated GST compliance systems in ERP
• Successfully defend 2-3 major GST disputes
• Develop internal GST compliance training programs

Year 3+

• Establish OLIPL as an exemplary GST compliance practitioner within the construction sector
• Mentor junior team members
• Provide strategic GST planning advice for new business structures
• Drive industry best practices within OLIPL

9. WORKING CONDITIONS & EXPECTATIONS

• Office Location:

  Tamil Nadu (with possible travel to Delhi/Mumbai for litigation proceedings or authority meetings)

• Work Hours:

  Standard business hours with flexibility during notice response deadlines and litigation

• Travel:

  Occasional travel to GST authority offices or appellate tribunal hearings (20-30% annually)

• Deadline Intensity:

  High during return filing periods (15th-20th of each month) and notice response windows

• Compliance Rigor:

  Absolute requirement for meticulous documentation and adherence to procedural deadlines

• Confidentiality:

  Handle sensitive tax and business information with utmost confidentiality

10. SALARY & COMPENSATION

• Expected Salary Range:

  Based on experience, qualifications, and expertise level

• Additional Benefits:

• Performance bonus tied to compliance metrics and litigation outcomes
• Professional development allowance for CA/CMA continuing education
• Health insurance and retirement benefits
• Flexible work arrangements during off-peak periods