Job Purpose

To manage and oversee the organisations indirect taxation function, ensuring compliance with applicable GST laws, rules and regulations, minimising tax risks, optimising input tax credit, supporting business operations through tax-efficient structuring, and managing departmental audits, assessments, investigations and litigation.

The role will work closely with Finance, Accounts, Procurement, Sales, Supply Chain, Commercial, Legal and Business teams to ensure effective implementation of indirect tax requirements across the organisation’s business operations and locations.

Key Roles and Responsibilities

A. GST Compliance and Return Filing

- Manage end-to-end GST compliance across all registered entities, GSTINs and business locations.
- Ensure timely preparation, review and filing of GST returns, including GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, and other applicable returns and statements including Job work and ISD.
- Monitor compliance with GST provisions relating to outward supplies, inward supplies, reverse charge mechanism (RCM), exports, imports, inter-State supplies, exempt supplies, ISD and Job Work.
- Ensure accurate computation and payment of GST liabilities, interest, late fees and other statutory dues.
- Review GST reconciliations between books of accounts, GSTR-1, GSTR-3B, GSTR-2B and the electronic credit and cash ledgers.
- Monitor compliance with e-invoicing, e-way bill, tax invoice, debit note, credit note and other documentation requirements.
- Maintain a compliance calendar and establish appropriate internal controls to ensure timely statutory compliance.
- Track changes in GST laws, notifications, circulars, instructions and judicial pronouncements and assess their impact on the business.

B. Input Tax Credit (ITC) Management

- Monitor eligibility, availment, utilisation and reversal of input tax credit under the CGST, SGST, IGST and applicable GST provisions.
- Ensure timely reconciliation of purchase registers with GSTR-2B and follow up with vendors for missing invoices, incorrect reporting and other discrepancies.
- Identify and resolve ITC mismatches, blocked credits under Section 17(5), ineligible credits, common credits and credit reversals.
- Review compliance with ITC conditions, including receipt of goods or services, tax invoice requirements, supplier reporting and payment-related conditions.
- Monitor vendor compliance and develop processes to minimise ITC leakage and protect the organisation against avoidable tax costs.
- Review ITC relating to capital goods, plant and machinery, employee-related expenses, common input services and business expenditure.
- Evaluate the impact of changes in business transactions on ITC eligibility and recommend corrective measures.

C. GST Advisory and Business Support

- Provide GST advisory to business teams on day-to-day transactions, new business initiatives, commercial arrangements and proposed contracts.
- Evaluate GST implications of domestic sales, inter-State supplies, stock transfers, branch transfers, job work, warehousing and distribution arrangements.
- Advise on GST implications of discounts, schemes, incentives, rebates, free supplies, samples, promotional activities and post-sale adjustments.
- Review agreements relating to procurement, sales, logistics, warehousing, manufacturing, job work, service arrangements, royalty, brand licensing and other commercial transactions.
- Analyse the GST treatment of related-party transactions, cross-charge arrangements, common services and transactions between distinct persons.
- Evaluate the applicability of reverse charge, place of supply, time of supply, valuation and classification provisions.
- Provide tax inputs for product launches, new distribution models, business restructuring, mergers, acquisitions and expansion projects.
- Support the business in assessing the GST implications of imports, exports, SEZ transactions, deemed exports and other specialised transactions, wherever applicable.
- Prepare written tax opinions, issue notes, risk assessments and recommendations on complex indirect tax matters.

D. GST Audits, Assessments and Litigation

- Manage GST departmental audits, scrutiny proceedings, assessments, investigations, inspections and other statutory proceedings.
- Coordinate with tax authorities, consultants, advocates and internal stakeholders for timely submission of information, documents and explanations.
- Review and prepare responses to GST notices, scrutiny communications, audit observations, show-cause notices and demand orders.
- Analyse proposed tax demands involving ITC, classification, valuation, exemptions, rate disputes, RCM, place of supply and other GST matters.
- Assist in drafting replies, written submissions, appeals, rectification applications,



refund-related representations and other legal documents.
- Monitor litigation matters, statutory deadlines, pre-deposit requirements, recovery proceedings and appeal status.
- Maintain a litigation tracker covering issue-wise exposure, financial impact, probability of success, next steps and key timelines.
- Evaluate legal positions with reference to applicable statutory provisions, circulars, advance rulings and judicial precedents.
- Coordinate with external consultants and legal counsel to develop appropriate litigation strategies and mitigate potential tax exposure.
- Ensure timely escalation of material tax risks and significant disputes to senior management.

E. GST Refunds and Export Compliance

- Identify and evaluate eligible GST refund opportunities, including export-related refunds, inverted duty structure refunds and other permissible refund claims.
- Manage preparation, filing and follow-up of refund applications, supporting documents, reconciliations and responses to deficiency memos or notices.
- Monitor compliance with export documentation, LUT/Bond requirements, shipping bill details, export invoices and applicable refund conditions.
- Coordinate with Treasury, Finance, Commercial and Logistics teams to ensure timely realisation of refunds and resolution of related discrepancies.
- Track refund claims, amounts sanctioned, pending claims, rejected claims and reasons for rejection.

F. Tax Planning and Cost Optimisation

- Identify opportunities for lawful GST optimisation, ITC recovery and reduction of indirect tax costs.
- Evaluate the tax implications of procurement decisions, supply chain models, warehousing arrangements and distribution structures.
- Assess the GST impact of changes in vendor contracts, pricing arrangements, business models and commercial terms.
- Review tax costs embedded in expenditure where ITC is unavailable or restricted and recommend commercially viable alternatives.
- Conduct periodic GST health checks to identify process gaps, revenue leakages, compliance risks and potential financial exposures.
- Develop practical solutions to reduce working capital blockage arising from GST refunds, accumulated credits and disputed liabilities.
- Support finance teams in evaluating GST provisions, contingent liabilities and potential tax exposures.

G. GST Accounting and Reconciliation

- Ensure accurate accounting of GST liabilities, input tax credits, RCM, refunds, reversals, interest and other tax-related transactions.
- Review GST control accounts and reconcile balances with GST returns, electronic ledgers and books of accounts.
- Coordinate with the accounting team for month-end and year-end tax closure activities.
- Review tax-related provisions, contingent liabilities, disputed demands and other financial statement disclosures.
- Investigate long-outstanding GST balances, unutilised credits, unreconciled differences and other tax-related items.
- Ensure appropriate documentation and audit trails for material GST positions and adjustments.

H. Internal Controls, SOPs and Risk Management

- Design, implement and periodically review GST-related internal controls and standard operating procedures.
- Establish maker-checker controls for return preparation, ITC review, tax payments and statutory filings.
- Conduct periodic GST compliance reviews across plants, depots, warehouses, branches and other business locations.
- Identify control weaknesses and coordinate implementation of corrective and preventive actions.
- Maintain a central repository of GST registrations, returns, reconciliations, notices, orders, refund applications and legal opinions.
- Develop risk-based compliance monitoring and reporting mechanisms.
- Support internal audit, statutory audit, tax audit and other assurance requirements relating to indirect taxation.

I. Team Management and Stakeholder Coordination

- Manage and guide team members responsible for GST compliance, reconciliations, documentation and departmental coordination.
- Review the accuracy and completeness of deliverables prepared by the team and ensure adherence to statutory deadlines.
- Coordinate with Accounts Payable, Accounts Receivable, Procurement, Sales, Supply Chain, Logistics, Legal, IT and business teams.
- Liaise with GST consultants, advocates, auditors and tax authorities as required.
- Conduct training sessions for internal stakeholders on GST updates,



compliance requirements and transaction-level tax risks.
- Promote automation, standardisation and process improvements across the indirect tax function.
- Prepare periodic MIS reports and present key tax issues, litigation updates, compliance status and financial exposures to senior management.

J. Tax Technology and Process Improvement

- Leverage ERP systems, GST compliance software, e-invoicing platforms and reconciliation tools to improve compliance efficiency.
- Identify opportunities to automate GST reconciliations, return preparation, ITC monitoring and compliance tracking.
- Work with IT and finance transformation teams to improve tax data quality, reporting and system controls.
- Participate in ERP implementation, system upgrades, GST process redesign and integration of tax technology solutions.
- Ensure proper documentation of tax processes, system configurations and control requirements.

3. Key Performance Indicators (KPIs)

The performance of the Manager – Indirect Taxation will be evaluated against the following parameters:

1. Statutory compliance: Timely and accurate filing of applicable GST returns and payment of tax liabilities.
2. ITC optimisation: Reduction in ITC leakage, eligible credit missed and avoidable reversals.
3. Reconciliation accuracy: Timely resolution of differences between books, GST returns and GSTR-2B.
4. Tax cost optimisation: Identification and implementation of legitimate GST savings and cost-reduction opportunities.
5. Litigation management: Effective handling of notices, assessments, appeals and departmental proceedings within prescribed timelines.
6. Refund realisation: Timely filing and follow-up of eligible GST refund claims.
7. Audit performance: Reduction in repeat audit observations and closure of identified compliance gaps.
8. Risk mitigation: Early identification and resolution of significant GST risks and exposures.
9. Process efficiency: Improvement in automation, turnaround time, documentation and internal controls.
10. Stakeholder satisfaction: Timely, accurate and commercially practical tax support to business teams.

4. Educational Qualifications and Experience

- Qualified Chartered Accountant (CA) preferred; CMA or other relevant qualifications may be considered depending on organisational requirements.
- Approximately 7–10 years of relevant experience in indirect taxation, preferably in a manufacturing, FMCG, consumer products, retail or other multi-location organisation.
- Strong practical experience in GST compliance, advisory, reconciliations, audits, assessments and litigation.
- Experience handling multiple GST registrations and coordinating with stakeholders across different business locations.
- Exposure to ERP systems such as SAP or Oracle and GST compliance or reconciliation tools.
- Experience in managing external consultants, departmental interactions and cross-functional projects.

5. Technical Competencies

- Robust knowledge of the CGST Act, SGST Acts, IGST Act, GST Rules and applicable notifications and circulars.
- Sound understanding of input tax credit provisions, reverse charge mechanism, place of supply, valuation, classification and time of supply.
- Working knowledge of GST return filing, e-invoicing, e-way bills, refunds and annual return requirements.
- Ability to interpret statutory provisions, circulars, judicial precedents and departmental communications.
- Strong reconciliation, analytical, documentation and problem-solving skills.
- Proficiency in MS Excel and familiarity with ERP and GST compliance systems.
- Understanding of accounting principles and the financial impact of indirect taxation.

6. Behavioural Competencies

- Strong ownership and accountability for statutory compliance.
- Analytical thinking and attention to detail.
- Ability to interpret complex tax provisions and translate them into practical business advice.
- Effective communication and stakeholder management.
- Strong drafting, presentation and documentation skills.
- Ability to manage multiple deadlines and competing priorities.
- Sound professional judgement, integrity and confidentiality.
- Team leadership, collaboration and continuous improvement orientation.

7. Key Deliverables

- Timely and accurate GST compliance across all applicable registrations.
- Effective ITC monitoring and reconciliation with minimum avoidable credit loss.
- Timely closure of GST audits, notices, assessments and other proceedings.
- Regular GST risk assessment and reporting to senior management.
- Identification and implementation of GST cost-optimisation opportunities.
- Improved compliance controls, process automation and documentation.
- Timely resolution of tax queries raised by business and support functions.

Effective management of refunds, disputed demands and other material tax exposures

📌 Assistant Manager/Manager - Indirect Tax (Bengaluru)
🏢 Reliance Consumer Products
📍 Bengaluru