Income Tax & GST Advisory
Complete tax compliance and advisory services under the Income Tax Act 1961, CGST Act 2017 and all applicable tax regulations — from filing to litigation.
ITR Filing — All Categories
ITR-1 (salary), ITR-2 (capital gains), ITR-3 (business), ITR-4 (presumptive), ITR-5 (LLP/firm), ITR-6 (companies), ITR-7 (trusts) — complete computation and e-filing.
Corporate Tax Planning
Advance tax computation (Jun/Sep/Dec/Mar installments), MAT credit, Section 80 deductions, depreciation optimization and business expenditure structuring.
TDS / TCS Compliance
24Q, 26Q, 27EQ quarterly filings, Form 16/16A issuance, TRACES reconciliation, 26AS/AIS matching and lower deduction certificates (Form 13/197).
Tax Assessment & Scrutiny
Reply to notices under Sec. 143(1), 143(2), 147, 148A — representation before AO, document submission, demand reconciliation and rectification applications.
CIT(A) & ITAT Appeals
Appeal memo drafting, grounds of appeal, written submissions and personal hearings before Commissioner of Income Tax (Appeals) and Income Tax Appellate Tribunal (ITAT).
GST Registration & Filing
GSTIN registration (regular, composition, NRTP), GSTR-1, GSTR-3B monthly returns, GSTR-9 annual return and GSTR-9C reconciliation statement — all types of GST compliance.
ITC Reconciliation
Monthly GSTR-2B vs. books reconciliation, identification of ITC mismatches, GSTIN vendor mismatch reports, ITC reversal advisory and Section 16(4) expiry management.
GST Notice & Assessment
DRC-01A/DRC-01 demand replies, assessment order objections, GST audit representation and appeals before Appellate Authority and GSTAT (GST Appellate Tribunal).
Transfer Pricing
Transfer Pricing documentation (Form 3CEB), benchmarking study, Country-by-Country reporting (CbCR) and Advance Pricing Agreement (APA) support for international transactions.
Important Tax Filing Due Dates — FY 2025–26
As per Income Tax Act 1961 and CGST Act 2017. As per Income Tax Act 1961 and CGST Act 2017 — FY 2025–26 (AY 2026–27). Late filing attracts interest u/s 234A/B/C (1% per month) and penalty u/s 234F (₹1,000 to ₹5,000). CGST Sec. 47 late fee for GST returns. ⚠ Red dates require immediate action.
Taxation Questions
Is tax audit mandatory under Section 44AB?+
Tax audit is mandatory if: (a) business turnover exceeds ₹1 crore (₹10 crore if 95%+ transactions are digital); (b) professional gross receipts exceed ₹50 lakh; or (c) the person has opted out of presumptive taxation under Sections 44AD/44ADA/44AE. The audit report (Form 3CA-3CD or 3CB-3CD) must be filed by 30 September by a CA in Practice.
What is the interest on delayed advance tax payment?+
Under Section 234B: if advance tax paid is less than 90% of assessed tax, interest at 1% per month from 1 April of the assessment year to the date of assessment. Under Section 234C: shortfall in quarterly installments attracts 1% per month for 3 months per quarter. Under Section 234A: delay in ITR filing attracts 1% per month on unpaid tax from the due date.
What are blocked input tax credits under GST?+
Under Section 17(5) of CGST Act 2017, ITC is blocked for: motor vehicles (with exceptions), food, beverages, outdoor catering, beauty treatment, health/fitness, travel benefits for employees, works contract for immovable property, goods/services for personal use, and goods lost or destroyed. Rule 86B further restricts ITC for certain large taxpayers.
What is the difference between GSTR-9 and GSTR-9C?+
GSTR-9 is the Annual Return summarising all outward and inward supplies and ITC for the year — mandatory for taxpayers with turnover above ₹2 crore. GSTR-9C is the GST Reconciliation Statement reconciling the Annual Return with audited financial statements — mandatory for taxpayers above ₹5 crore, self-certified by the taxpayer (self-certification applicable from FY 2020-21 onwards).