Let I be an m -primary ideal of a Noetherian local ring ( R , m ) . We consider the Gorenstein and complete intersection properties of the associated graded ring G ( I ) and the fiber cone F ( I ) of I as reflected in their defining ideals as homomorphic images of polynomial rings over R / I and R / m respectively. In case all the higher conormal modules of I are free over R / I , we observe that: (i) G ( I ) is Cohen–Macaulay iff F ( I ) is Cohen–Macaulay, (ii) G ( I ) is Gorenstein iff both F ( I ) and R / I are Gorenstein, and (iii) G ( I ) is a relative complete intersection iff F ( I ) is a complete intersection. In case ( R , m ) is Gorenstein, we give a necessary and sufficient condition for G ( I ) to be Gorenstein in terms of residuation of powers of I with respect to a reduction J of I with μ ( J ) = dim R and the reduction number r of I with respect to J . We prove that G ( I ) is Gorenstein if and only if J : I r - i = J + I i + 1 for 0 ⩽ i ⩽ r - 1 . If ( R , m ) is a Gorenstein local ring and I ⊆ m is an ideal having a reduction J with reduction number r such that μ ( J ) = ht ( I ) = g > 0 , we prove that the extended Rees algebra R [ It , t - 1 ] is quasi-Gorenstein with a-invariant a if and only if J i : I r = I i + a - r + g - 1 for every i ∈ Z . If, in addition, dim R = 1 , we show that G ( I ) is Gorenstein if and only if J i : I r = I i for 1 ⩽ i ⩽ r .