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1. Incorporation and Corporate Structuring Services
- Entity Selection & Strategy: Analyzing business models to recommend the optimal operational vehicle (e.g., Private Limited vs. LLP) based on funding requirements, tax structures, and operational scale.
- Incorporation Processing: Drafting foundational charters (Memorandum of Association, Articles of Association, or LLP Agreements) and submitting documentation to the Ministry of Corporate Affairs (MCA).
- Statutory Compliance Declarations: Providing mandated professional certifications required under Section 7 of the Companies Act and Section 11 of the LLP Act during the incorporation phase to verify legal compliance.
2. Audit, Assurance, and Financial Reporting
Independent financial vetting remains a core statutory preserve of practicing CAs, providing credibility to corporate disclosures.
- Statutory Audits: Conducting mandatory annual financial audits for all companies (under Section 139) to verify that financial statements reflect a true and fair view.
- LLP Audits: Conducting annual accounts and verification audits for LLPs crossing prescribed turnover thresholds or contribution limits under the LLP Rules.
- Internal Financial Controls (IFC): Auditing and evaluating internal control frameworks to protect operational assets and ensure reporting accuracy.
- Tax and Special Audits: Executing Tax Audits (Section 44AB), Transfer Pricing Audits (Section 92E), and department-directed Special Audits under both Income Tax and GST laws.
3. Statutory MCA Compliances and Secretarial Support
- Annual Filing Execution: Compiling and processing annual returns and financial statements (Forms AOC-4 and MGT-7/7A for companies; Forms 8 and 11 for LLPs).
- Amnesty & Penalty Relief Support: Assisting businesses in leveraging temporary compliance windows, such as the active Companies Compliance Facilitation Scheme (CCFS), 2026, to clear overdue ROC backlogs with a 90% reduction in late filing penalties.
- Director and Partner Management: Managing Director Identification Number (DIN) applications, executing annual DIR-3 KYC verifications, and processing changes to designated partners or board compositions.
- Event-Based Filings: Managing structural corporate changes, including share capital changes, registered office relocations, or amendments to corporate objects clauses.
4. Taxation and Regulatory Compliance Matrix
CAs provide structured support across all corporate taxation streams to ensure efficient cash flow management.
- Direct Tax Operations: Computing corporate advance taxes, executing annual Income Tax Returns (Form ITR-6 for companies; Form ITR-5 for LLPs), and managing quarterly TDS/TCS filings.
- Indirect Tax Infrastructure: Setting up monthly GSTR-1/3B filing structures, optimizing Input Tax Credit (ITC) reconciliation against GSTR-2B streams, and executing the annual reconciliation statement (GSTR-9C).
- Litigation Management: Drafting responses to tax notices, handling faceless assessment inquiries, and representing corporate interests before appellate bodies like the ITAT or GSTAT.
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