VR1 AssociatesCustoms, GST, SEZ and DGFT
Who we work with

Exposure that sits in the supply chain, not the balance sheet.

The work is the same discipline applied to different shapes of business. What changes is where the risk accumulates and which authority notices it first.

Importers and exporters

Classification and valuation questions on repeat imports, origin claims under a trade agreement, provisional assessments that never got finalised, and consignments held at the port.

  • Related party imports and the Special Valuation Branch
  • Rules of origin and the CAROTAR verification
  • Drawback, remission and refund
  • Detention, seizure and provisional release

SEZ and export oriented units

Approval conditions, performance reporting, and the duty question that arrives whenever goods move from the zone into the domestic market.

  • Letters of approval, amendment and broad banding
  • Net foreign exchange and annual performance reporting
  • Clearance into the domestic tariff area
  • Exit, de-bonding and duty on removal

Manufacturers and traders

Input tax credit that the portal will not allow, a supplier who did not file, classification that decides the rate, and job work that nobody documented.

  • Credit denial under Section 16 and the mismatch cases
  • Classification and rate disputes
  • Job work and the ITC-04 position
  • Departmental audit and scrutiny

Service exporters and technology firms

Place of supply, zero rated supply, refund of accumulated credit, and the realisation record that the refund depends on.

  • Export of services and the place of supply test
  • Refund of unutilised credit
  • Letters of undertaking and the annual renewal
  • Realisation, SOFTEX and the bank record

Corporate groups

Exposure that sits across several registrations and several states, and a board that wants a number rather than a narrative.

  • Exposure mapping across registrations
  • Position papers that survive an audit
  • Consistency across Customs, GST and the DGFT
  • Disclosure and provisioning support

Businesses scaling into export

The first authorisation, the first refund, the first audit. The habits set in the first two years decide how much the next ten cost.

  • Importer exporter code and the annual update
  • First authorisation and the obligation it creates
  • Setting up records that survive a query
  • Choosing between schemes on the facts
Where we work

Gandhinagar, and the trade corridors around it.

Gujarat carries a large share of India's container traffic and a dense concentration of zones and export units, so most of this work sits within a few hours of the office.

The zones

Kandla, Surat, Dahej and the GIFT zone at Gandhinagar all sit inside the same state, each with its own Development Commissioner and its own habits.

The ports and inland container depots

Mundra and Kandla on the coast, and the inland depots that feed them, are where most classification and valuation questions actually start.

The forums

The Tribunal bench at Ahmedabad hears Customs and GST appeals for the state, and the High Court of Gujarat sits at Ahmedabad. Both are within reach of a same day hearing.

Bring it to us while it is still a question.

A first conversation costs you nothing but the hour, and it is where we tell you honestly whether the matter needs us at all.