SCO 29, Sector 33-D, ChandigarhSince 2014 info@jrvrchd.com

Chartered Accountants · Chandigarh · Since 2014

JRVR & Co, Chartered Accountants, Chandigarh.

JRVR & Co is a Chandigarh practice of Chartered Accountants, in Sector 33-D since 2014, advising proprietors, partnership firms, LLPs and companies across India on audit, income tax, GST and TDS, and representing them in tax disputes up to the first appeal.

Since 201412 years in practice
Qualified teamChartered Accountants and staff
Pan-IndiaClients across India
Practice areas Tax AuditStatutory AuditIncome TaxGSTTDS / TCSCompany & LLP LawTax LitigationAccounting

The Firm

About the firm.

We look after the full compliance cycle of a business: books of account, audit, returns, and replies to the department when questions come. Since 2014, clients from Chandigarh and across India have dealt with the same partner and team year after year.

Our work is reconciliation-first. Before any report is signed, the books are matched with GST returns, Form 26AS, AIS and TDS data, and every difference is resolved with you.

2014Year established
8Practice areas
IndiaClients served nationwide
CA India logo

A firm of Chartered Accountants
Members of the Institute of Chartered Accountants of India, bound by its Code of Ethics.

“A good audit file should answer the assessing officer’s question before it is asked.”

Independence

Our opinion stays our own, as the Code of Ethics requires.

Timeliness

Filings are prepared ahead of the due date, not on it.

Confidentiality

Your records are shared only with you and the authorities that require them.

Services

Areas of practice.

Each engagement has a named partner responsible for sign-off and a working team you can call directly.

Tax Audit

Sec 44AB · Form 3CD / Form 26

Clause-wise reporting backed by full ledger scrutiny and vouching.

  • Ledger scrutiny and vouching
  • GST and TDS reconciliation
  • Upload and client approval on portal

Statutory Audit

Companies Act, 2013 · CARO

Audits of companies and LLPs, with clear management letters.

  • Company and LLP audits
  • CARO 2020 reporting
  • Internal financial controls

Income Tax

Income-tax Acts, 1961 & 2025

Returns, advance tax, and representation in assessments.

  • ITR for individuals and entities
  • Notices, scrutiny and appeals
  • Tax planning for owners

GST

CGST · SGST · IGST

Registration, returns, ITC matching and departmental audits.

  • GSTR-1, 3B, 9 and 9C
  • GSTR-2B vs books matching
  • Refunds, notices and appeals

TDS & TCS

Forms 138 · 140 · 144 · TRACES

Deduction review, quarterly returns and default corrections.

  • Quarterly returns
  • Form 130 and 131 certificates
  • Short-deduction and late-fee fixes

Company & LLP Law

MCA · ROC filings

Incorporation and the annual filings that follow it.

  • Company, LLP and firm formation
  • AOC-4, MGT-7, Form 8 and 11
  • Director KYC and changes

Accounting & MIS

Tally Prime · Books of account

Monthly books and reports, so year-end closing has no surprises.

  • Monthly bookkeeping
  • Bank and party reconciliations
  • MIS for owners and lenders

Business Advisory

Project reports · Structuring

Professional reports and structuring advice for businesses.

  • Project reports and CMA data
  • Stock and bank audits
  • Business structuring

Tax litigation & representation

When a notice turns into a dispute, we take it forward.

Our qualified team represents clients in income tax and GST proceedings from the first notice through to the first appellate authority, with written submissions, hearings and follow-up handled in-house.

  1. Notice & replySec 142(1), 143(2), 148 notices · GST ASMT-10, DRC-01
  2. Assessment & adjudicationScrutiny and reassessment hearings · GST show-cause and adjudication
  3. Rectification & stay of demandRectification u/s 154 · stay applications · demand follow-up
  4. First appealIncome tax: CIT(Appeals) · GST: Appellate Authority

Industries

Sectors we work with.

Each sector has its own pressure points, from stock valuation in trading to export refunds and 80G compliance for trusts.

Manufacturing
Trading & Distribution
Exporters & Importers
IT & Services
Real Estate & Construction
Healthcare
Trusts & NGOs
Startups

How we work

From first meeting to final filing.

A clear sequence, so you always know what is pending and who has it.

Understand

We study your business, past returns and any open notices before quoting a fee.

Collect

One document checklist, shared once, so you are not chased again and again.

Reconcile

Books, GST, 26AS, AIS and TDS data are matched, and every exception is discussed.

File & report

Returns go in ahead of the due date, with acknowledgements sent to you.

Compliance calendar

The dates that matter, counted down.

Regular statutory due dates for businesses over the next twelve months, counted from today. Dates are sometimes extended by notification, so check with us before relying on one.

Due dateComplianceLawTime leftReminder

General information only, not professional advice. GST dates shown are for monthly filers.

Updates

GST, Income Tax, TDS and ROC updates.

Notifications, circulars, due date extensions and portal changes that affect our clients, checked daily.

Summaries are for general information only. Read the official notification, or ask us, before acting on any update.

Tools

Tax calculators.

Quick estimates for resident individuals and businesses. Rates are those in force for FY 2025-26 and FY 2026-27. The figures are examples; change them to your own.

Deductions below count only under the old regime.

Old regimeNew regime

Covers slab-rate income of resident individuals, with the rebate, surcharge (with marginal relief) and 4% cess. Special-rate income such as capital gains is not included. An estimate only, not advice.

Checklists

Documents to keep ready.

Open a checklist, then copy it or print it. Having these ready shortens the work considerably.

Income tax return: salaried and pension
  • PAN and Aadhaar, linked to each other
  • Form 16 from employer (Form 130 from FY 2026-27)
  • Form 26AS, AIS and TIS downloaded from the e-filing portal
  • Bank statements and interest certificates for savings and FDs
  • Investment proofs for 80C, 80D, 80CCD(1B) if choosing the old regime
  • Rent receipts and landlord PAN (rent above ₹1 lakh a year) for HRA
  • Home loan interest certificate
  • Capital gains statements from broker or mutual fund (CAS)
  • Bank account details for refund (pre-validated on the portal)
Income tax return: business and profession
  • Profit and loss account, balance sheet and trial balance
  • Statements of all bank accounts for the full year
  • GST returns: GSTR-1, GSTR-3B and annual return
  • Sales and purchase registers
  • TDS certificates and Form 26AS / AIS
  • Loan statements and interest certificates
  • Fixed asset additions and sales with invoices
  • Closing stock statement
  • Previous year's return and computation
Tax audit
  • Ledgers and trial balance in Tally or other software
  • Bank statements with bank reconciliation
  • GSTR-1, GSTR-3B, GSTR-2B and GSTR-9 for the year
  • TDS returns, challans and Form 26AS
  • Stock statement and valuation method
  • Fixed asset register with depreciation workings
  • Confirmations from lenders, debtors and creditors
  • List of MSME suppliers and payment dates (for 43B(h))
  • Details of cash payments and receipts above legal limits
  • PF and ESI challans, and list of related parties
  • Previous year's audit report
GST registration
  • PAN of the business
  • PAN, Aadhaar and photograph of proprietor, partners or directors
  • Proof of business place: electricity bill plus rent agreement or NOC from owner
  • Bank proof: cancelled cheque or first page of statement
  • Partnership deed, LLP agreement or certificate of incorporation
  • Authorisation letter or board resolution for the signatory
  • Mobile number and email linked to Aadhaar for OTP
  • Digital signature (DSC) for companies and LLPs
Company or LLP registration
  • Two or more proposed names in order of preference
  • PAN, Aadhaar and photograph of each director or partner
  • Address proof of each director: bank statement or utility bill not older than 2 months
  • Registered office proof: utility bill plus NOC from owner
  • Digital signatures (DSC) for all directors or partners
  • Main business activity and proposed capital or contribution
  • For LLPs, the agreed profit-sharing ratio for the LLP agreement
Reply to an income tax or GST notice
  • Copy of the notice, with its DIN and response due date
  • Return and computation for that year
  • Form 26AS, AIS and TIS for that year
  • Books, invoices and bank statements for the issue raised
  • Any earlier notices, replies and orders
  • For GST: returns for the period, GSTR-2B and e-way bills

FAQs

Common questions.

General answers based on the law as it stands. Your own facts can change the answer.

Which law applies to my return now, the 1961 Act or the 2025 Act?

The Income-tax Act, 2025 applies from 1 April 2026, so income earned from FY 2026-27 onwards falls under it and the "tax year" replaces "previous year" and "assessment year". Returns and audits for FY 2025-26 (AY 2026-27) and earlier years still follow the Income-tax Act, 1961.

Do I need a tax audit?

A business needs a tax audit when turnover exceeds ₹1 crore. The limit is ₹10 crore when cash receipts and cash payments are each within 5% of the total. For professionals the limit is gross receipts of ₹50 lakh, or ₹75 lakh when cash receipts are within 5%. Separate rules apply if you opt out of presumptive taxation.

When is the tax audit report and return due this year?

For AY 2026-27, CBDT extended the tax audit report date to 21 October 2026 and the return date for audit cases to 21 November 2026. The due date calendar above always shows the latest dates.

Which tax regime is better for me?

The new regime has lower rates, and resident individuals pay no tax on income up to ₹12 lakh (₹12.75 lakh for salaried, after the ₹75,000 standard deduction). The old regime can work out better if your deductions such as 80C, 80D, HRA and home loan interest are large. Use the calculator above to compare both.

I missed the GSTR-3B due date. What happens?

Late fee is charged per day of delay, subject to a cap, and interest at 18% a year applies on tax paid late. File as soon as possible, because GSTR-3B for later months cannot be filed until the earlier one is filed.

Do I have to pay advance tax?

Yes, if your tax for the year after TDS is ₹10,000 or more. It is paid in four instalments by 15 June, 15 September, 15 December and 15 March. Resident senior citizens without business income are exempt, and presumptive taxpayers can pay in one instalment by 15 March.

I received an intimation after processing of my return. What should I do?

Compare the demand or adjustment with your return and Form 26AS / AIS. If the department is right, pay or accept it online. If not, file a response or a rectification request on the portal within the time allowed. Keep the DIN of the communication for every reply.

What are the new TDS form numbers?

From FY 2026-27, Form 138 replaces 24Q (salary), Form 140 replaces 26Q (other residents), Form 144 replaces 27Q (non-residents) and Form 143 replaces 27EQ (TCS). Salary certificates move from Form 16 to Form 130, and Form 16A becomes Form 131.

Insights

Notes from the practice.

Short explainers on the questions our clients ask most often.

Income Tax · New law

The Income-tax Act, 2025 and the “tax year”

The new Act replaces the 1961 Act from 1 April 2026. “Previous year” and “assessment year” give way to a single “tax year”, and section numbers change. Returns for FY 2025-26 are still governed by the old Act.

Tax Audit

Does your business need a tax audit?

The general threshold is turnover above ₹1 crore. It rises to ₹10 crore when cash receipts and cash payments are each within 5% of the total. Professionals have a separate limit.

GST

Why GSTR-2B and your books disagree

Most ITC mismatches come from supplier filing delays, wrong GSTINs, or invoices booked in a different month. A monthly match catches these before they turn into notices.

Contact

Let’s talk about your file.

Send your query using the form. We will respond to it.

Office
1st Floor, SCO 29, Sector 33-D
Chandigarh 160020
Get directions on Google Maps →
Areas
Clients across India, served in person from Chandigarh and online everywhere else
Email
info@jrvrchd.com
SHIVALIK HILLS 33-D SCO 29, Sector 33-D

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