# K ALOK and ASSOCIATES

> Best Trusted CA Firm in Delhi NCR


## Posts

- [Compliance Calendar October 2026: GST, Income Tax, TDS and ROC Due Dates](https://kalok.in/compliance-calendar-october-2026/): October 2026 due dates: GSTR-1, GSTR-3B, TDS/TCS returns in new Forms 138/140/143/144, tax audit extended to 21 Oct, AOC-4, ADT-1, LLP Form 8 and more.
- [MDR on UPI Payments from 15 October 2026: Rates, Exemptions and Tax Impact](https://kalok.in/mdr-on-upi-payments-merchant-discount-rate-from-15-october-2026/): New 0.4% MDR on UPI merchant payments above ₹2,000 from 15 Oct 2026: ₹300 cap, flat ₹5 sectors, exemptions, and GST and income tax impact for merchants.
- [Detailed Summary of Recommendations from the 55th GST Council Meeting](https://kalok.in/recommendations-from-55th-gst-council-meeting-on-21-12-24/): 55th GST Council meeting (21 Dec 2024, Jaisalmer): vouchers not taxable, used vehicles at 18% on margin, no GST on penal charges, 10% pre-deposit for penalty appeals, IMS.
- [Detailed Summary of Recommendations from the 56th GST Council Meeting (GST 2.0)](https://kalok.in/recommendations-from-56th-gst-council-meeting-on-3-09-25/): 56th GST Council meeting (3 Sep 2025): new 5% and 18% rate structure, 40% de-merit rate, insurance exempted, key rate cuts, 90% provisional refunds and GSTAT timelines.
- [Detailed Summary of Recommendations from the 57th GST Council Meeting](https://kalok.in/recommendations-from-57th-gst-council-meeting-on-8-10-26/): 57th GST Council meeting (8 Oct 2026): arrest powers removed, prosecution limit ₹5 crore, ₹10,000 notice threshold, automated refunds, wider ITC and registration reforms.
- [Detailed Summary of CBIC Instruction No. 03/2025-GST](https://kalok.in/detailed-summary-of-cbic-instruction-no-03-2025-gst/): Unwarranted clarifications sought by officers.
- [Union Budget 2025: Goods and Services Tax Comprehensive Overview](https://kalok.in/union-budget-2025-goods-and-services-tax-comprehensive-overview/): It is proposed to amend the definition of “Input Service Distributor” (ISD) under clause (61) of section 2 of the GST Act to explicitly provide that Input Service Distributors can distribute tax credits for interstate transactions where the tax is paid by the recipient under reverse charge.
- [Union Budget 2025: Direct Tax Comprehensive Overview](https://kalok.in/union-budget-2025-direct-tax-comprehensive-overview/): The Union Budget 2025 brings significant changes to India’s tax landscape, introducing revised income tax slabs, updates to TDS/TCS thresholds, enhanced exemptions, and critical reforms across various sectors like crypto taxation, international finance, and start-up incentives.
- [Corporate Tax Filing](https://kalok.in/corporate-tax-filing/): Corporate Tax Filing refers to the annual submission of tax returns by businesses to the Federal Tax Authority (FTA) in compliance with the corporate tax regulations in the UAE.
- [Corporate Tax Registration](https://kalok.in/corporate-tax-registration/): Corporate Tax Registration is the mandatory process for businesses operating in the UAE to register with the Federal Tax Authority (FTA) to comply with corporate tax laws.
- [VAT Refund](https://kalok.in/vat-refund/): VAT (Value Added Tax) refund is the process by which businesses and other eligible entities recover the excess VAT they have paid to the Federal Tax Authority (FTA).
- [VAT Return Filing](https://kalok.in/vat-return-filing/): VAT (Value Added Tax) return filing is a crucial obligation for all businesses registered under UAE VAT laws.
- [VAT Registration](https://kalok.in/vat-registration/): Value Added Tax (VAT) is a consumption tax applied incrementally at every stage of the supply chain, starting from production to the final sale of goods or services.
- [Business Formation](https://kalok.in/business-formation/): The United Arab Emirates (UAE) is a global business hub renowned for its strategic location, robust infrastructure, and business-friendly policies.
- [UAE Business Services](https://kalok.in/uae-business-services/): The United Arab Emirates (UAE) has established itself as a global business powerhouse, attracting entrepreneurs and multinational companies from across the world.
- [Tax Residency Certificate](https://kalok.in/tax-residency-certificate/): Tax in any country is driven by the residential status of an individual/entity.
- [Residential Status for NRI](https://kalok.in/residential-status-for-nri/): Recently, due to the ongoing COVID19 pandemic, many NRIs got stranded in India, which triggered them to worry about their residential status in the country.
- [Filing of Forms 15CA-15CB](https://kalok.in/filing-of-forms-15ca-15cb/): What forms 15CA and 15CB are all about?
- [Taxation of Expats](https://kalok.in/taxation-of-expats/): An expatriate is a person provisionally residing and employed in a different country while a remaining citizen of his native land.
- [Double Taxation Avoidance Agreement](https://kalok.in/double-taxation-avoidance-agreement/): The Double Tax Avoidance Agreement (DTAA) is fundamentally a bilateral agreement entered into by two countries.
- [NRI Taxation](https://kalok.in/nri-taxation/): Non-Resident Indian (NRI) is an Indian citizen, migrated to a foreign country.
- [International Tax Services](https://kalok.in/international-tax-services/): K ALOK & ASSOCIATES provides specialized International Tax Services for Non-Resident Indians (NRIs), foreign nationals, Indian expatriates, and businesses involved in cross-border transactions.
- [Transfer Pricing Audit](https://kalok.in/transfer-pricing-audit/): Transfer Pricing Audit is a crucial statutory requirement under Indian tax regulations for businesses engaging in international transactions or specified domestic transactions with related parties.
- [Internal Audit](https://kalok.in/internal-audit/): Internal Audit is an independent function established within an organisation to examine and evaluate its activities as a service to the organisation.
- [GST Audit](https://kalok.in/gst-audit/): GST audit means an examination of statements, records, returns and related documents furnished by the registered persons.
- [Tax Audit](https://kalok.in/tax-audit/): If you are a taxpayer and turnover of your business or total receipts from any profession exceeds limits as prescribed by The Income Tax Act, in any previous year then, you are obligated to get your books of accounts audited by an Independent Chartered Accountant.
- [Statutory Audit](https://kalok.in/statutory-audit/): Statutory audit is required to assess whether the company complies with the applicable laws, rules and regulations and standards and whether the financial statements reflect a true and fair view of the financial position of the company.
- [Audit & Assurance Services](https://kalok.in/audit-assurance-services/): The main focus of our audit and assurance team is to provide quality services that suit your needs, to offer helpful suggestions that develop your operations, to give financial guidance, when necessary, to provide you the Best Audit Service in Delhi, and to deliver a level of service that result in a long-lasting relationship.
- [CMA Data Preparation](https://kalok.in/cma-data-preparation/): CMA Report stands for Credit Monitoring Arrangement Report, a report prepared for banks.
- [Provisional/Projected Financial Statements](https://kalok.in/provisional-projected-financial-statements/): Provisional and Projected Financial Statements are essential tools for businesses to showcase their financial standing and anticipated performance.
- [QuickBooks/XERO Accounting (US/UK)](https://kalok.in/quickbooks-xero-accounting-us-uk/): QuickBooks and Xero are powerful cloud-based accounting software platforms widely used in the US, UK, and globally.
- [Payroll Management](https://kalok.in/payroll-management-2/): Payroll management is the comprehensive process of managing an organization’s employee compensation, including salaries, wages, bonuses, statutory deductions, and compliance with employment and tax regulations.
- [Accounting Services](https://kalok.in/accounting-services/): Accounting services involve the systematic process of recording, summarizing, and analyzing a company’s financial transactions to ensure compliance with applicable laws and accurate financial management.
- [Accounting and Payroll Services](https://kalok.in/accounting-and-payroll-services/): In today’s fast-paced and competitive business environment, effective management of finances and payroll processes is not just a necessity—it is a foundation for growth, compliance, and sustainability.
- [56/80IAC Exemptions for Startups](https://kalok.in/56-80iac-exemptions-for-startups/): The Government of India has introduced several tax benefits to nurture and support startups in their early growth stages.
- [Income Tax Litigation Services](https://kalok.in/income-tax-litigation-services/): The Section 143(3A) / (3B) / (3C) of Income Tax Act, 1961 vest power in Central Government to make a scheme by notification to assess to impart greater efficiency, transparency and accountability.
- [12A, 10(23C), and 80G Registration](https://kalok.in/12a-1023c-and-80g-registration/): Are you somebody who runs a trust or intends to start one? Are you aware that the Income Tax Law provides you special rebates under sections 12A and 80G?
- [Lower Deduction Certificate](https://kalok.in/lower-deduction-certificate/): Given the tendency of taxpayers to evade taxes, Income Tax provisions provide for the collection of tax from the very source of income.
- [TDS/TCS Return Filing](https://kalok.in/tds-tcs-return-filing/): TCS and TDS are two of the most commonly used words when we talk about taxation.
- [Income Tax Consultancy](https://kalok.in/income-tax-consultancy/): Income tax consultancy involves comprehensive guidance and support for individuals, businesses, and organizations to manage their tax-related obligations efficiently.
- [Corporate Tax](https://kalok.in/corporate-tax/): A corporate tax is a levy on a company's profit by the government. The money collected in the form of corporate taxes is used as a country's source of income.
- [Income Tax Return Filing](https://kalok.in/income-tax-return-filing/): Income Tax Return services and income tax consultants in Delhi.
- [Income Tax Advisory & Compliance](https://kalok.in/income-tax-advisory-compliance/): At K ALOK & ASSOCIATES, we provide comprehensive Income Tax Advisory & Compliance services for individuals, companies, startups, NGOs, and trusts.
- [GST Surrender](https://kalok.in/gst-surrender/): If your business operations have ceased, or you no longer meet the eligibility criteria for GST registration, it is crucial to surrender your GST registration.
- [GST Litigation Services](https://kalok.in/gst-litigation-services/): All tax laws beget uncertainties and the chances of different interpretations. Even GST would not be unfettered from such varied interpretations.
- [GST Consultancy](https://kalok.in/gst-consultancy/): Our strategic Goods and Services Tax (GST) Advisory services focus on our client's overall tax performance, creating more significant opportunities to measure and gain efficiency, develop a more strategic approach to tax, and deliver prominent shareholder value.
- [GST Refunds](https://kalok.in/gst-refunds/): GST is all about bringing a smooth flow of funds and compliances for ease of doing business in India.
- [GST Compliance](https://kalok.in/gst-compliance/): Whether your business needs tax registration help, return filing services or a custom-built GST compliance powerhouse that suits your company, Professional Services places the best expertise in your controls.
- [GST Returns](https://kalok.in/gst-returns/): In a competitive environment where a business owner is riddled with Tax compliances and procedural formalities imposed on them by the authorities, one can easily get lost in the abyss and miss out on critical regulatory tasks.
- [GST Registration](https://kalok.in/gst-registration/): With effect from 1stJuly 2017, GST was launched all over India, except in the state of Jammu & Kashmir.
- [GST Advisory & Compliance](https://kalok.in/gst-advisory-compliance/): K ALOK & ASSOCIATES offers a complete suite of GST Advisory & Compliance Services to help businesses navigate India’s complex Goods and Services Tax system.
- [Certificates and Attestation Services](https://kalok.in/certificates-and-attestation-services/): Certification and attestation services in Delhi, one of the most meticulous & vital services of professional is the issuance of certificates to their clients needed for several purposes under different laws, rules & regulations.
- [IEC Registration](https://kalok.in/iec-registration/): IEC Registration (Import Export Code Registration) is a critical prerequisite for any business or individual intending to engage in international trade in India.
- [FCRA Registration](https://kalok.in/fcra-registration/): FCRA (Foreign Contribution Regulation Act) Registration is essential for NGOs, charitable trusts, societies, and other non-profit organizations in India that intend to receive foreign contributions.
- [CSR Registration](https://kalok.in/csr-registration/): Corporate Social Responsibility (CSR) is a legal obligation for certain companies in India to contribute toward societal welfare.
- [Society/Trust Registration](https://kalok.in/society-trust-registration/): In India, the registration of Societies and Trusts plays a pivotal role for non-profit organizations and charitable institutions.
- [PF & ESIC Registration](https://kalok.in/pf-esic-registration/): Employee welfare is a cornerstone of sustainable business growth.
- [Trademark Registration](https://kalok.in/trademark-registration/): A trademark is more than just a logo or name; it’s your brand’s identity and a symbol of trust and quality.
- [Udhayam/MSME Registration](https://kalok.in/udhayam-msme-registration/): Micro, Small, and Medium Enterprises (MSMEs) are the backbone of India’s economy, contributing significantly to employment and GDP.
- [Startup Registration](https://kalok.in/startup-registration/): Starting a new business in India is a rewarding yet challenging journey.
- [Registration & Certification Services](https://kalok.in/registration-certification-services/): Starting, operating, or expanding a business in India requires adherence to various legal and statutory requirements.
- [Foreign Company - GPR and RBI Compliances](https://kalok.in/foreign-company-gpr-and-rbi-compliances/): Recently, the Reserve Bank has rolled out an online application, i.e., FIRMS (Foreign Investment Reporting and Management System).
- [Foreign Company Setup in India](https://kalok.in/foreign-company-setup-in-india/): India has cheap human labour, land, water, electricity in abundance, which lures many foreign companies to establish their place of business in India also.
- [Company Strike-off and LLP Closure](https://kalok.in/company-strike-off-and-llp-closure/): There exist multiple modes through which a company can end its existence. One out of them is striking off of its name from the register of company's names.
- [Conversion of LLP into Company or Vice Versa](https://kalok.in/conversion-of-llp-into-company-or-vice-versa/): Converting a Limited Liability Partnership (LLP) into a company or a company into an LLP involves several legal, procedural, and compliance-related steps.
- [LLP Annual Compliance](https://kalok.in/llp-annual-compliance/): For a Limited Liability Partnership (LLP), the returns shall be filed regularly for securing compliance and avoid the hefty penalties provided under the law for its non-compliances.
- [Company Annual Compliance](https://kalok.in/company-annual-compliance/): Running of private Limited or a public limited company was used to be a simple procedure under Companies Act, 1956 as enlistment registrar of companies ("ROC") didn't use to make any severe move against defaulters, But under new companies Act, 2013 there are stringent reformatory arrangements for resistance and if there is any occurrence of default; organization, administrative faculty, are obligated to substantial punishment in money related terms and other non-fiscal correctional results too.
- [LLP Registration](https://kalok.in/llp-registration/): In India, Limited Liability Partnerships became popular after the enactment of the Limited Liability Partnership Act in the year 2008.
- [Business Incorporation & Compliance](https://kalok.in/business-incorporation-compliance/): With K Alok & Associates, you gain a committed partner in building and growing your business in India’s dynamic market.
- [COMPANY REGISTRATION](https://kalok.in/company-registration/): In the dynamic business environment of a bustling metropolis like Delhi, numerous businesses are known as flagship or premium brands in their respective industries.
- [Detailed Summary of Recommendations from the 54th GST Council Meeting](https://kalok.in/recommendations-from-54th-gst-council-meeting-on-9-09-24/): Chairperson: Union Minister for Finance & Corporate Affairs Smt.
- [Air Transport Corporation (Assam) Pvt. Ltd. vs. State of U.P. & 3 Others - Allahabad High Court (5 January, 2018)](https://kalok.in/air-transport-corporation-pvt-ltd-writ-tax-no-829-of-2017/): Air Transport Corporation (Assam) Pvt. Ltd. vs. State of U.P.
- [Napin Impex Private Ltd. vs. Commissioner of DGST, Delhi & Ors. – Delhi High Court (28 September, 2018)](https://kalok.in/napin-impex-pvt-ltd-w-p-c-10287-2018/): Napin Impex Private Ltd. vs. Commissioner of DGST, Delhi & Ors.
- [Invoice Management System (IMS) for Efficient GST Input Tax Credit (ITC) Management](https://kalok.in/invoice-management-system-ims-under-gst/): To streamline the process of invoice corrections and amendments for taxpayers, the GSTN is introducing a new communication system through the GST portal.
- [Asianet Digital Network Private Ltd vs. The Assistant State Tax Officer - Kerala High Court (29 November, 2018)](https://kalok.in/asianet-digital-network-pvt-ltd-wpc-no-38747-of-2018/): Asianet Digital Network Private Ltd vs.
- [Tvl.Vibis Natural Bee Farms vs. The Deputy State Tax Officer - Madras High Court (26 July, 2024)](https://kalok.in/vibis-natural-bee-farms-w-p-nos-17237-to-17240-of-2024/): Tvl.Vibis Natural Bee Farms vs.
- [Novozymes South Asia Pvt. Ltd. vs. Joint Commissioner of State Goods and Services Tax & Ors. - Gujarat High Court (1st August 2024)](https://kalok.in/novozymes-south-asia-r-special-civil-app-no-1182-of-2023/): Novozymes South Asia Pvt. Ltd. vs. Joint Commissioner of State Goods and Services Tax & Ors.
- [Manappuram Finance Ltd. vs. Union of India & Ors. – Kerala High Court (29th July 2024)](https://kalok.in/manappuram-finance-ltd-w-p-c-no-24617-of-2022/): Manappuram Finance Ltd. vs. Union of India & Ors.
- [Cart Infralog Limited & Anr vs. The Assistant Commissioner of CGST & Ors. - Calcutta High Court Judgment (29 July 2024)](https://kalok.in/cart-infralog-limited-wpa-15304-of-2024/): Cart Infralog Limited & Anr vs. The Assistant Commissioner of CGST & Ors.
- [Clarification on GST Payments Through Form GST DRC-03 and Introduction of Form GST DRC-03A](https://kalok.in/clarification-on-gst-drc-03-and-introduction-of-drc-03a/): Many taxpayers mistakenly used Form GST DRC-03 to pay GST liabilities arising from demand orders issued by the Jurisdictional Proper Officer.
- [Ford India Private Limited vs. Deputy Commissioner (ST-III) - Madras High Court Judgment (24 June 2024)](https://kalok.in/ford-india-private-limited-writ-petition-no-16090-of-2024/): Ford India Private Limited vs.
- [Standard Chartered Bank vs. The Principal Commissioner Of Central Tax & Others - Telangana High Court Judgment (11 July 2024)​](https://kalok.in/standard-chartered-bank-writ-petition-no-648-of-2024/): Standard Chartered Bank vs.

## Pages

- [Career](https://kalok.in/career/): Joining K Alok & Associates offers a wealth of opportunities for professionals in finance, taxation, and business advisory services.
- [Our Team](https://kalok.in/our-team/): CA Alok Kumar is the visionary founder of K Alok & Associates, a distinguished Chartered Accountant firm based in New Delhi.
- [Services](https://kalok.in/services/): We provide end-to-end support for incorporating businesses across various structures, including Private Limited Companies, LLPs, One Person Companies, and Section 8 Companies.
- [Booking page](https://kalok.in/booking-page/)
- [Disclaimer](https://kalok.in/disclaimer/): The Rules and Regulations of the Institute of Chartered Accountants of India prohibit advertising and soliciting work through communication in the public domain.
- [About us](https://kalok.in/about-us/): Welcome to K Alok & Associates, a premier Chartered Accountancy firm that stands at the forefront of financial, taxation, and business advisory services.
- [Homepage](https://kalok.in/): We are dedicated to delivering exceptional services tailored to meet all your unique needs and provide comprehensive solutions, ensuring your success at every step.
- [INSIGHTS](https://kalok.in/insights/)
- [INDUSTRIES](https://kalok.in/industries/): "While the industries showcased on our homepage highlight some of our key areas of expertise, they are not an exhaustive list.
- [Contact us](https://kalok.in/contact-us/): Plot No. 94, Street No.
- [PRIVACY POLICY](https://kalok.in/privacy-policy/): At K ALOK & Associates, we are committed to safeguarding your privacy and ensuring the security of your personal information.

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