Aethonexus Global Business Consultant

[CA Ruchita Vaghani @R_N_Vaghani]

Purchase - ₹15,000
+ GST @ 18% - ₹2700
--------------------------
Gross Total - ₹17,700
+UPI Charges - ₹70.8
+GST on MDR - ₹12.75
--------------------------
Total Payment - ₹17783.55

GST on GST , Tax on GST👏👏👏👏

Wow..... Wow..... Wow......

[CA Raj kumar kushwaha @Rajkuma20560509]

A bond of love, trust and lifelong protection deserves to be celebrated.

On this Raksha Bandhan, wishing you and your loved ones happiness, prosperity and togetherness always.

— CA Raj Kumar Kushwaha
Your Trusted Partner in Financial Growth & Compliance
#HappyRakshaBandhan

[CA Raj kumar kushwaha @Rajkuma20560509]

Upcoming due dates #gst #ITR #Roc #tds

[CA Raj kumar kushwaha @Rajkuma20560509]

GST Inverted Duty Structure Refund: The ITC Balance in Your Ledger May Not Tell the Full Story

#GST #GSTRefund #InvertedDutyStructure #IDSRefund #Rule895 #Section54 #ITC #GSTAdvisory #GSTCompliance #GSTConsultant #IndirectTax #GSTLitigation #CAFirm #CharteredAccountant #Lucknow

[CA Raj kumar kushwaha @Rajkuma20560509]

Government Incentives Are Not Just “Subsidies" — They Are a Financial Planning Opportunity for Industries #CharteredAccountant #IndustrialIncentives #GovernmentSchemes #IndustrialSubsidy #IIEPP2022 #GST #SGSTReimbursement #CapitalSubsidy #Manufacturing #MSME #BusinessAdvisory

[CA Raj kumar kushwaha @Rajkuma20560509]

ISD Under GST: It’s Not Just About Distributing ITC

#GST #ISD #InputServiceDistributor #GSTCompliance #ITC #GSTAdvisory #GSTR6 #RCM #GSTIndia #IndirectTax #GSTConsultant #CAFirm #CharteredAccountant #GSTAudit #ITCReconciliation

[CA Garima Bajpai @garimabajpai]

📊 Capital Gains Tax Rates: FY 2025-26 (AY 2026-27)

✅ Listed Equity / Equity-Oriented Mutual Funds-
• STCG: 20%
• LTCG: 12.5% (on gains exceeding ₹1.25 lakh)

✅ Other Capital Assets-
• STCG: Applicable slab rates
• LTCG: 12.5% (generally without indexation)
• Resident individuals/HUFs may opt for 20% with indexation for eligible land/building acquired before 23 July 2024.

[CA Ruchita Vaghani @R_N_Vaghani]

🚨 ITR Filing is COMPULSORY in these cases 👇

• Income above ₹2.5 lakh
• Assets outside India 🌍
• Bank deposits > ₹1 crore
• Foreign travel spend > ₹2 lakh ✈️
• Electricity bill > ₹1 lakh ⚡
• Business turnover > ₹60 lakh
• Professional income > ₹10 lakh
• TDS ≥ ₹25,000
• TCS ≥ ₹50,000
• Savings deposits ≥ ₹50 lakh

Stay compliant, avoid penalties ✅

[CA Raj kumar kushwaha @Rajkuma20560509]

It was a privilege to attend the technical session organized by the UP GST Appellate Tribunal Bar Association on 14th March. The session was highly interactive and helped clarify several practical issues.

Grateful to the #UPGBA for such a well-organized and seamless event. Special thanks to Hon’ble GSTAT President Dr. Justice (Retd.) Sanjaya Kumar Mishra for addressing key challenges faced during the appeal filing process, and to the NIC technical team for their support.
#GST #GSTAT #TaxProfessionals #GSTAppeal #IndirectTax #CA #TaxPractice #UPGSTAT #ProfessionalDevelopment

[CA Raj kumar kushwaha @Rajkuma20560509]

On this International Women’s Day, I want to express my heartfelt gratitude to the three strongest women in my life — **my mother, my elder sister, and my younger sister**.

Behind every professional journey, there are silent contributors whose efforts often go unnoticed. In my journey toward becoming a **Chartered Accountant**, these women have been my constant support system.

My **mother** has always been the pillar of strength in our family, teaching me discipline, resilience, and the value of hard work.

My **elder sister** has guided and supported me like a mentor, always encouraging me to stay focused on my goals.

And my **younger sister**, with her care and positivity, constantly reminds me to stay balanced and motivated.

From **taking care of my health, preparing breakfast, maintaining daily routines, and even helping with day-to-day responsibilities like keeping things organized**, they made sure that I could focus on my studies and professional growth.

Whatever progress I have made in my journey toward becoming a CA is not just my achievement — it is equally theirs.

Today, I celebrate their strength, sacrifices, and unconditional support.

**Happy International Women’s Day to these incredible women and to all the women who make the world stronger every day.**

#WomensDay #Gratitude #FamilySupport #CAJourney #RespectForWomen

[CA Raj kumar kushwaha @Rajkuma20560509]

Now this is what called stratup, development and growth. While in my India new generation are encouraged to make reels and sell pakode.

#India #stratup #invention #German #economy #IndianEconomy

[Aethonexus Global Business Consultant @aethonexus]

The deadline for furnishing the Return of Income, originally 31 October 2025, has been extended to 10 December 2025.
The deadline for furnishing the audit report (for FY 2024-25) is now 10 November 2025.

#TaxUpdate #ITR2025 #AuditDeadline #Accounting #TaxCompliance #aethonexus

[CA Raj kumar kushwaha @Rajkuma20560509]

Upcoming due dates for professional to look in Dec month.

#ca #gst #tds #roc

[CA Raj kumar kushwaha @Rajkuma20560509]

MCA portal not working.
Compliance deadlines cannot be met without a functional system.
Extensions are needed
@MCA21India @icsi_cs @LTIMindtreeOFCL @cpgrams @nsitharamanoffc @PMOIndia

[CA Raj kumar kushwaha @Rajkuma20560509]

🔍A Common Mistake During GST Scrutiny

In many cases, businesses submit data exactly as asked —but without reconciliation explanation.

Departments don’t just want documents.
They want **correlation** between returns, books, and invoices.

Unexplained differences often trigger demand orders.

Reconciliation is not bookkeeping work — it is litigation defence.

#GSTScrutiny #TaxNotice #GSTPractice #LitigationSupport

[CA Raj kumar kushwaha @Rajkuma20560509]

Section 107 of the CGST Act, 2017 – Understanding the Right to Appeal Under GST

In GST litigation practice, one of the most critical provisions businesses must understand is Section 107 of the CGST Act, 2017— the statutory right to appeal against adjudication orders.

Many taxpayers focus heavily on replying to notices. However, the real technical discipline begins after an adverse order is passed.

Here is a structured perspective:

Who Can Appeal?
Any person aggrieved by a decision or order passed by an adjudicating authority under the CGST Act may file an appeal before the Appellate Authority.

Time Limit
Appeal must be filed within 3 months from the date of communication of the order.
A further 1 month may be condoned if sufficient cause is shown.

Delay strategy often weakens the case irreversibly.

Pre-Deposit Requirement
Before filing appeal, the appellant must:
✔ Pay the admitted tax amount in full
✔ Deposit 10% of the disputed tax (subject to statutory cap)

This pre-deposit acts as a jurisdictional condition — without it, appeal is not maintainable.

Strategic Considerations in Appeal Filing
Filing an appeal is not merely uploading Form GST APL-01. It requires:
• Technical examination of findings in the order
• Identification of legal infirmities and procedural lapses
• Structured drafting of grounds of appeal
• Documentation mapping to rebut factual conclusions

In many cases, adverse orders arise due to:

* Inadequate reconciliation submissions
* Lack of documentary linkage
* Non-consideration of legal precedents

Section 107 provides the corrective forum — but only when invoked with precision.

Practical Insight from Litigation Handling
The quality of appellate drafting significantly influences outcomes. A weak adjudication reply can often be repaired at appeal stage — but a poorly structured appeal limits remedies.

GST is increasingly data-driven, and appellate authorities now scrutinize reconciliation logic, compliance trail, and statutory interpretation more closely than ever.

As professionals, our role extends beyond compliance filing — it includes safeguarding procedural rights and ensuring that legitimate claims are defended effectively.

#GSTLitigation #Section107 #GSTAppeal #TaxDisputes #IndirectTax #GSTCompliance #CharteredAccountant #CAInPractice

[CA Raj kumar kushwaha @Rajkuma20560509]

MCA Introduces “Companies Compliance Facilitation Scheme, 2026 (CCFS-2026)” — A One-Time Compliance Relief Opportunity**

The Ministry of Corporate Affairs has issued General Circular No. 01/2026 introducing the *Companies Compliance Facilitation Scheme, 2026*, aimed at enabling companies to regularise long-pending ROC filings with reduced additional fees and improved compliance reporting.

Why This Scheme Matters
Over the years, several companies—especially MSMEs, OPCs, and private companies—were unable to complete annual filings on time, resulting in heavy additional fees due to delays.
The Scheme is designed as a **one-time opportunity** to condone such delays and update records in the MCA registry.

Scheme Validity
The Scheme will be in force from **15 April 2026 to 15 July 2026**.

Forms Covered
It applies to key pending filings such as:
MGT-7 / MGT-7A, AOC-4 series, ADT-1, FC-3, FC-4 and certain legacy forms under earlier Companies Act provisions.

Major Financial Relief Provided
Companies can complete pending filings by paying normal filing fees + only 10% of additional fees.
Dormant status (MSC-1) can be obtained by paying 50% of normal filing fee.
Companies opting for strike-off (STK-2) need to pay only 25% of the applicable filing fee.

Immunity Benefit
Where filings are completed under the Scheme (before adjudication timelines), proceedings under sections relating to annual return and financial statement defaults can be concluded without penalty exposure.

Not Applicable To
The Scheme excludes companies already under final strike-off action, dissolved entities, vanishing companies, or those that have already applied for dormancy/strike-off prior to the Scheme.

Important Note
After closure of the Scheme, ROC authorities will initiate necessary action against companies that continue to remain non-compliant.

---

Professional Insight (From Practice Perspective):
This Scheme is a strategic compliance window for defaulting companies to:
• Clean historical ROC non-compliances
• Avoid cascading additional fees
• Regularise corporate records before regulatory action
• Consider dormancy or closure where business is inactive

---
#MCAUpdate #ROCCompliance #CCFS2026 #CompaniesAct2013 #CorporateCompliance #CharteredAccountant #CAInPractice #EaseOfDoingBusiness

[CA Raj kumar kushwaha @Rajkuma20560509]

Happy Holi!

Holi is a celebration of renewal — a reminder that every new season brings fresh opportunities to grow, improve, and build stronger foundations.

As we approach the close of the financial year, this festival also symbolizes something important for professionals and businesses alike — clearing the past, reviewing our numbers, and stepping into the new year with clarity and discipline.

May this Holi bring:

✨ Sustainable growth
✨ Financial stability
✨ Smooth compliance
✨ Strong and meaningful professional relationships

Grateful for the continued trust of my clients, seniors, and well-wishers. Looking forward to another year of responsible growth and structured success.

Wishing you and your family a safe, prosperous, and joyful Holi.

#HappyHoli #Holi2026 #CharteredAccountant #GST #TaxPlanning #FinancialDiscipline #BusinessGrowth #ProfessionalLife

[CA Raj kumar kushwaha @Rajkuma20560509]

As we enter the last month of the financial year (March 2026), it becomes a very important time for businesses to review their accounts and plan their taxes properly before 31 March.

A timely year-end review can help businesses reduce unnecessary tax burden and avoid compliance issues later.

Some important areas every business should review before the year closes:

• Review provisional financial statements to understand the expected taxable profit for FY 2025–26.
• Ensure that all genuine business expenses relating to the year are properly recorded.
• If required, consider purchasing necessary business assets before year end to claim depreciation.
• Pay statutory liabilities such as GST, employee bonus, and employer contributions which are allowed as deductions on payment basis.
• Clear payments to MSME suppliers within the prescribed time limits to avoid disallowance under income tax provisions.
• Check that TDS has been properly deducted and deposited on applicable payments.
• Review inventory valuation and identify any bad debts that may need to be written off.
• Estimate final tax liability and pay the remaining advance tax, if applicable.
A simple review in March can help businesses close the year smoothly and avoid unnecessary tax exposure.
If you are a business owner and need assistance with year-end tax planning, GST reconciliation, or financial review before the close of FY 2025–26, feel free to connect.
CA Raj Kumar Kushwaha
Chartered Accountant
#TaxPlanning #FinancialYearEnd #BusinessCompliance #GSTIndia #IncomeTax #CharteredAccountant

[EPFO @officialepfo]

EPFO services are now smarter and simpler with the UMANG App. ⁣

Providing seamless and secure access to essential EPFO services for employees, employers and pensioners, strengthening digital ease and social security inclusion across the nation.

#EPFOWithYou #HumHainNa #EPFO #ईपीएफओ
@narendramodi
@PMOIndia
@mansukhmandviya
@ShobhaBJP
@LabourMinistry
@PIB_India
@mygovindia