J K Sonee and Associates

Day books, ledgers, purchase and sales registers written up as the month happens rather than reconstructed at the year end. Includes bank and cash reconciliation.

The books reconciled to the statement each month, with a summary of what came in, what went out and what is owed in each direction — plus debtors and creditors ageing.

Opening balances verified against the last filed return and the last audited statement, ledgers brought onto a consistent footing, and the write-up run forward from that month. Tally or spreadsheet.

Accounts years behind rebuilt year by year from whatever records exist, with returns filed where they still can be and the exposure stated plainly where a date has passed.

Registration, amendment and cancellation — including whether registration is required yet, which turnover alone does not decide.

Outward supplies and the summary return, filed monthly or under QRMP, with the tax computed and paid on time.

Your purchase register matched against GSTR-2B, so a supplier who did not file is a phone call this month rather than a lost credit next year.

The annual return and, where required, the reconciliation statement.

Replies to discrepancy notices supported by the reconciliation, and representation through a departmental audit.

Return, capital gains where there are any, and the choice between the old and new regimes taken on your own figures.

Return prepared from the books, with the presumptive options under 44AD and 44ADA considered where they apply.

Each of the four instalments computed before it falls due, rather than the whole year discovered in March with interest under 234B and 234C attached.