CA Sandeep Rawat
CA Sandeep Rawat II Chartered Accountants II GST II IncomeTax II Taxation || Audit || Trust || Corporate || Compliance || Advisory II MSME II
Contact Info
About CA Sandeep Rawat
CA Sandeep Rawat is an experienced Chartered Accountant (CA) with over 10 years of professional expertise in Accounting, Taxation, Auditing, GST, NGO/Trust Compliance, and Business Consultancy.
He is based in I.P. Extension, Delhi, and provides comprehensive financial, tax, and compliance solutions to individuals, startups, NGOs, and corporates across India.
With a commitment to accuracy, integrity, and timely delivery, he offers personalized services that help clients stay compliant and financially efficient. His firm is known for providing end-to-end tax, accounting, audit, registration, and advisory services under one roof.
Professional Services Offered
1. Accounting & Bookkeeping
Complete accounting setup and maintenance (Tally, Busy, Zoho Books, QuickBooks)
Preparation of Balance Sheet, Profit & Loss, and MIS Reports
Bank, ledger, and GST reconciliation
Outsourced accounting and virtual CFO services
2. GST Services
GST Registration for proprietorships, firms, LLPs, and companies
GST Return Filing (GSTR-1, 3B, 9, 9C) and GSTR2B, ITC reconciliation
Handling GST refund, notice, and audit cases
E-way bill and compliance management
3. Income Tax & TDS
ITR Filing for individuals, professionals, and corporates
Tax planning and advisory for salary, business, and capital gains
TDS registration, return filing, and correction
Tax audit under Section 44AB
Reply to Income Tax notices and assessments
4. Company, LLP & Startup Registration
Incorporation of Private Limited, LLP, section 8 company Partnership, and Proprietorship
MSME / Udyam, Startup India, Shop Act, FSSAI, IEC registrations
Annual ROC filing and post-incorporation compliance
Advisory for trademark and brand protection
5. NGO / Trust / Society Registration & Compliance
Trust, Society, and Section 8 Company Registration
12A, 80G, and CSR Registration
NGO audit, accounting, and annual return filing
Preparation of project reports, utilization certificates, and FCRA compliance
6. Audit & Assurance
Statutory, Internal, GST, and Tax Audits
Stock, Management, and NGO Audits
Internal control and compliance review
7. Payroll & HR Compliance
Payroll processing, TDS on salary, and Form 16 generation
PF, ESI, and Professional Tax registration and return filing
Employee compliance management and registers
8. Business & Financial Consultancy
Project Report & CMA Data for bank loans
Business setup, restructuring, and financial strategy
Investment and tax-saving planning
Due diligence and valuation services
9. ROC, MCA & Legal Compliance
DIR-3 KYC, AOC-4, MGT-7, ADT-1 and other filings
Annual compliance for companies, LLPs, and NGOs
Board resolution drafting and strike-off support
10. Digital Signature & Documentation
Issuance and renewal of Digital Signature Certificates (DSC)
PAN, TAN, and Aadhaar correction and registration
Why Choose CA Sandeep Rawat
? One-stop Solution for All Financial & Legal Needs
?? Office: I.P. Extension, Delhi?? Contact: +91-9315776867?? Email: [email protected]
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Showing 1 to 20 of 61 Results
GST annual return exemption for small taxpayers: turnover up to Rs. 2 crore relieved from annual return filing.
Notification No. 15/2025-CT exempts registered taxpayers with aggregate turnover up to Rs. 2 crore from filing the annual GST return under Section 44(1) from FY 2024-25 onwards. Aggregate turnover includes taxable supplies, exempt supplies, exports and inter state supplies by the same PAN and excludes reverse-charge and non GST supplies. Eligible regular taxpayers need not file the annual reconciliation but must maintain records and continue filing monthly/quarterly GST returns and meet audit-based filing requirements if applicable. (AI Summary)
Goods and Services Tax - GST
e-Office communications: Issue Number accepted as equivalent to DIN for document verification via official portal.
Electronic communications issued through the e-Office that carry a verifiable Issue Number, when validated via the official verification portal, will be treated as authentic and equivalent to a DIN, eliminating the need to quote a separate DIN; communications outside the e-Office or without a verifiable RFN must still quote a DIN. (AI Summary)
Goods and Services Tax - GST
E invoicing threshold reduced, expanding mandatory electronic invoicing and affecting B2B and export compliance obligations.
Effective 1 October 2025, GST amendments revise rates for selected goods and services, permit ITC on mandated CSR spending while clarifying fit-out treatment, redesign GSTR-3B for mandatory auto-population from GSTR-2B with integrated IFF for quarterly filers, reduce the mandatory e-invoicing turnover threshold for B2B and export supplies, change place-of-supply rules for OIDAR and SaaS to recipient billing address, omit provisional ITC for missing invoices in favour of GSTR-2B validation, and enable e-way bill blocking where returns are pending. (AI Summary)
Goods and Services Tax - GST
Single Point Registration enables MSE access to public procurement preferences including EMD exemption and reserved purchase benefits.
Single Point Registration Scheme (SPRS) by NSIC registers Micro and Small Enterprises to facilitate government procurement preferences: free tender sets, exemption from Earnest Money Deposit, price-preference supply opportunities, and contributions toward mandated procurement goals with earmarking for SC/ST and women-owned units. Eligibility requires Udhyam/EM/UAM registration and operational premises; provisional certificates may be issued for new units. Registration requires prescribed documents and technical inspection; monetary limits are fixed from audited net sales with percentage-based rules tied to performance and capacity. Certificates are valid for two years and renewable on verification of competence. (AI Summary)
Corporate Laws / IBC / SEBI
Registration under section 12A available despite no commenced charitable activity if applied soon after formation; objects and corpus considered.
An application for registration under section 12A filed shortly after a trust's formation may not be refused solely because no charitable activity has yet commenced; the Commissioner must assess the genuineness of objects and evidence such as trustee-funded corpus rather than immediate operations, and may cancel registration later if subsequent returns show no charitable activity. (AI Summary)
Income Tax
Quality management certification shows systematic compliance with regulatory and customer requirements and boosts operational efficiency.
ISO 9001:2015 establishes a framework for a Quality Management System requiring organizations to define, document and maintain processes, roles and responsibilities so products and services consistently meet regulatory and customer requirements. Certification requires an external audit by an accredited registrar and depends on documented process controls, supplier evaluation, traceable records of non conformities and management review, supported by core company documentation such as business scope, legal evidentiary documents, proof of premises, tax identity and authorised attestations. (AI Summary)
Accounting - Auditing
Educational institution tax exemption depends on funding, receipts, approval, 85% application and compliance obligations.
Exemption depends on funding, profit motive, receipts and approvals: government institutions wholly or substantially financed by the Government are fully exempt without approval; private institutions below the receipts threshold may claim exemption without approval, while those above must obtain approval and comply with conditions including applying at least 85% of income to educational objects, investing only in prescribed modes, filing returns and furnishing prescribed audit reports, and restrictions on corpus donations to other exempt trusts. (AI Summary)
Income Tax
Late fee relief for GSTR-3B: waived or capped for eligible taxpayers filing by extended deadlines, with nil-tax returns fully exempt.
Relief for late fees on Form GSTR-3B is provided by extended filing dates differentiated by aggregate turnover; taxpayers with turnover above Rs. 5 Cr. and those up to Rs. 5 Cr. (with Group A/B state schedules) receive specific extended dates. Returns filed up to 30 September 2020 with nil tax liability will have the late fee fully waived, and where tax is payable the late fee will be capped at a prescribed amount per return. Outstanding returns from July 2017 to January 2020 may be filed between 1 July and 30 September 2020 with similar waiver or cap rules. (AI Summary)
Goods and Services Tax - GST
Prohibited benefit to specified persons: denial of tax exemption when trust income or property benefits disqualified persons.
Use or application of a trust's income or property for the benefit of specified persons leads to denial of exemption. Specific deemed instances include lending without adequate interest or security, making property available without adequate rent, excess or inadequate payments for services, purchasing or selling property at more than or less than adequate consideration, diversion of income or property favouring specified persons above the statutory aggregate, and investment in concerns where specified persons have substantial interest; limited relief confines denial to income from small investments. (AI Summary)
Income Tax
Reverse charge mechanism shifts GST liability to the recipient; registration, self invoice and electronic payment obligations apply.
Reverse Charge Mechanism places GST liability on the recipient for specified notified supplies and supplies from unregistered persons; time of supply rules set earliest of receipt, payment, or invoice related lead times (with books of account fallbacks) for goods and services. Recipients liable under reverse charge must obtain GST registration (subject to narrow exceptions), report such supplies in returns, pay tax through the electronic cash ledger by the return due date, issue self invoices for unregistered suppliers, and may claim input tax credit only when used in the course or furtherance of business. (AI Summary)
Goods and Services Tax - GST
Permitted investments for charitable receipts include specified bank deposits, government securities and approved corporate bonds and equity.
Permitted application of charitable receipts is confined to specified deposits and investments: post office and scheduled/cooperative bank deposits; Government Saving Certificates; Central and State Government securities; Unit Trust units; government guaranteed company debentures; approved financial and housing bonds; deposits in public sector companies (with a deemed continuity rule if public status ceases); public company bonds for urban infrastructure; immovable property (subject to exclusions); deposits with development finance institutions; and other prescribed modes, supplemented by Rule 17C which adds specified mutual fund units, transfers to the Public Account, housing and urban development authority deposits, certain equity and debt instruments, and sovereign gold bond certificates. (AI Summary)
Income Tax
FCRA registration requirement: NGOs must secure authorization before receiving foreign funding and comply with reporting and utilization rules.
FCRA requires trusts, societies and Section 8 companies to obtain either registration or prior permission before receiving any foreign contribution; registration generally requires statutory existence, a minimum period of activity with audited accounts and prescribed expenditure history, while prior permission permits receipt of a specified amount from a specified donor for specified activities. Applicants must satisfy character and conduct conditions, ensure acceptance does not prejudice national interests or public order, provide prescribed documents via Form FC-3, maintain a dedicated foreign contribution bank account and file annual returns in Form FC-4; authorities may conduct field enquiries and may suspend or cancel registration for noncompliance. (AI Summary)
Other Topics
Import Export Code requirement enables exporters and importers to transact internationally and access export-import benefits.
Import Export Code (IEC) is a permanent 10 digit trade registration required for importers and exporters to clear customs, remit or receive foreign currency, and access export-import benefits. IEC is obtained via an online application with mandatory bank and address proof uploads; if address proof is not in the firm name, a no objection certificate is required. Digital signature, PAN copy, and photograph are no longer required. IEC carries lifetime validity, requires no renewal or periodic returns, and is advised after incorporation. (AI Summary)
Customs - Import - Export - SEZ
Use of complete eight-digit HS codes urged; non-compliance may prompt licensing and import restriction measures.
Import classification requires use of complete eight-digit HS codes in the Bill of Entry where specific eight-digit codes exist; importers must avoid using the residuary "Others" category, submit suggested eight-digit codes if current codes are insufficient, and note that persistent misuse may prompt converting such items from free to restricted status and imposition of a licensing regime. (AI Summary)
Customs - Import - Export - SEZ
E Way bill integration with vehicle registry blocks bill generation until vehicle registration is updated with RTO or helpdesk intervention.
Integration of the e way bill portal with the Vahan vehicle registry prevents e way bill generation when the vehicle number is not present or verified in Vahan; users must verify the vehicle on the Vahan portal and approach the concerned RTO to update, correct, or consolidate registration details (including addressing temporary TR registrations) so the e way bill system will permit generation, or lodge a grievance with the e way bill helpdesk if Vahan shows the vehicle but the e way portal does not. (AI Summary)
Goods and Services Tax - GST
Loan moratorium deferment: borrowers must seek bank approval; covers term loans and interest, excludes revolving credit.
Borrowers must request bank approval for a COVID 19 loan moratorium; it is a deferment, not a waiver, and requires board approved bank policies. If granted, lenders may permit suspension of both principal and interest on term loans (including home, personal, education, auto and consumer durable loans). Revolving credit such as credit cards is excluded. For businesses, deferment is limited to interest on working capital loans, with accumulated interest payable after the deferment period and no change in loan terms or asset classification. (AI Summary)
Other Topics
Compliance relief for companies: moratorium on filing fees and extended deadlines to ease regulatory burden during pandemic.
The Ministry of Corporate Affairs provided temporary compliance relaxations for companies and LLPs during the COVID-19 period: a moratorium on additional late filing fees in the MCA-21 registry, deferment of the Auditor's Report Order applicability, extensions for deposit and debenture-related reserves and investments, additional time for commencement-of-business filings and non-enforcement of director residency requirements for the specified year. Board meeting intervals were extended and meetings permitted via video/audio means; independent directors' separate meeting requirement will not be treated as violation if not held in the affected year. A fee free Companies Affirmation of Readiness web form and guidance on CSR eligibility for COVID 19 spending were also issued. (AI Summary)
Corporate Laws / IBC / SEBI
IBC threshold change temporarily limits insolvency proceedings for small borrowers and suspends certain initiation provisions.
Relief measures temporarily relax compliance timelines and transactional charges across tax, corporate, customs and financial sectors up to 30 June 2020. Under income tax regimes, timelines for belated returns, linking identifiers, dispute settlement enrollment and various notices, intimations and appeals are extended and interest on delayed tax liabilities is reduced to 0.75% per month. GST filing and composition opt-in dates are extended with selective waiver or reduction of interest and penalties; company law and insolvency provisions receive targeted moratoria and suspension to limit proceedings for smaller defaults. (AI Summary)
Goods and Services Tax - GST
Donee reporting requirement: donor deductions permitted only when recipients file prescribed donation statements, with penalties for noncompliance.
The proposal requires entities receiving donations to file a statement and issue certificates to donors so that donor deductions are permitted only when the donee has furnished the prescribed statement; noncompliance attracts fee and penalty. It establishes a one-to-one reconciliation mechanism for donations and conditions exemption or approval regimes on registration status, making registrations inoperative unless revalidated, provides provisional registration for new applicants for a limited term, and restricts cash donation deductions to a capped sum. (AI Summary)
Income Tax
New optional tax regime permits choice between regimes, alters deductions and shifts dividend tax to recipients.
The Budget makes the new tax regime optional, allowing taxpayers to elect slab-based rates instead of most deductions and exemptions while retaining the old regime; it abolishes dividend distribution tax so dividends are taxed in recipients' hands; provides a settlement route under the Vivaad se Vishwas scheme with waiver of interest and penalty subject to payment timelines; raises the tax-audit turnover threshold with cash-transaction conditions; offers cooperative societies and companies alternative tax options; extends affordable housing deduction timelines; and mandates electronic registration for charitable institutions. (AI Summary)
Income Tax
TaxTMI 
TaxTMI 
27 Oct 2025 
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