A proper GST impact assessment is crucial for businesses of all sizes to understand how the regime affects them directly and indirectly. It helps in identifying operational risks, cost exposures, opportunities for optimization, and any needed realignment in tax practices or commercial terms.

we offer structured GST Impact Assessments that go beyond a surface-level review. We conduct a detailed analysis of the client’s business model, transactions, vendor/customer arrangements, input/output tax structure, and applicable exemptions.

This process helps businesses recognize areas of financial leakage, compliance gaps, or classification mismatches. Our insights lead to actionable recommendations for restructuring processes, contracts, and internal documentation to remain GST-compliant and cost-efficient.

For organizations undergoing expansion, business model changes, or entering new markets, a GST impact analysis ensures tax planning aligns with growth strategies. We also support management with MIS-based cost-benefit simulations for decision-making.

The assessment is equally important in case of mergers, demergers, acquisitions, or entering into contracts with tax clauses. It ensures that GST-related obligations and credits are appropriately addressed and reported.

• Covers supply chain, procurement, sales, logistics, finance, and IT systems.

• Identification of blocked credits and ways to increase eligible ITC.

• Review of GST clauses, RCM impact, place of supply, and rate determination.
• Financial impact analysis on margins and working capital under GST.
• Detect errors in classification, valuation, invoicing, and return filing.
• Department-wise improvements for documentation and reporting.
• GST due diligence for mergers, acquisitions, or joint ventures.

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.