1. Returns To Be Filed Under GST.
GST has
shifted filing of returns on a monthly
basis. Basic Returns that need to be filed under GST are as follows:
a.
Monthly Basic
& special Returns
a. GSTR 1 -
Outward Sales by Dealers Due by 10th of
Next Month
b. GSTR 2.
-Purchases by Dealers Due by 15th of
Next Month
c.
GSTR 3.- GST monthly return with payment of tax Due by 20th of Next Month
d. GSTR 6- Return by
Input Service Distributor Due by 15th
of Next Month
e.
GSTR 7 - GST Return for TDS Due by 10th of Next
Month
f.
GSTR 8- GST return for E- Commerce Suppliers Due
by 10th of Next Month
Ø Quarterly Basic & Special Returns
a. GSTR 4. -
GST quarterly return Due
by 18th of next Month of every Quarter
b. GSTR 5. -Return
by Non-Resident Foreign Tax payer Due
by 20th of Next Month of Quarter
Ø Annual Basic & Special Returns
a.
GSTR 9. -
GST Annual Return Due
by 31st Dec. of Next Financial Year
Each Branch will be treated as a separate entity for
GST purpose and all these returns are to be filed separately for every branch
of the organization.
1.1. Statement of Outward Supplies [GSTR 1]
GSTR 1 is a monthly Statement of all the Outward
Supplies made by normal registered taxpayers& to be filed by all the
supplier taxpayers & shall include:
a. Details of Credit/Debit Notes issued against
invoices.
b. Zero rated, exempted, and non-GST supplies.
c. Exports.
d. Advances received in relation to future
supply.
Exceptions: Only three types of service providers are not
liable to file GSTR 1.
a. Input
Service Distributors.
b. Tax Deducted at Source (TDS) Deductor.
c. Taxpayers under the Composition Scheme.
Due Date
for filing GSTR 1:The due date for filing GSTR 1 for a month is 10th day
of the succeeding month (11:59:59 PM)
For Example:
GSTR 1 for Goods/Services supplied during the calendar month of June 2017
should be filed by 11:59:59 PM on 10th July, 2017
Whether
GSTR 1 includes only Turnover or all the Supplies by an Entity
GSTR 1 includes all the supplies of goods irrespective
of the fact whether they are sales or not& includes Export sales,
debit/credit notes received, NIL Rated, Exempted supplies, Advances received against future supplies
etc. Column for Turnover: GSTR 1
includes a column for Turnover. Amount of turnover has to be entered manually
in this column for 1st year only.
Auto
calculation of Turnover: From the second year of implementation, the system
will auto-calculate the turnover based on all the annual returns filed for all
the GSTINs associated with a given PAN.
Option to
Amend Auto Calculated Turnover: However, the turnover value will be
editable and you will have the option to amend it.
Gross
Amount of Sales to be mentioned in Turnover Column:
Turnover column in GSTR 1 is for the invoice value
that is inclusive of taxes. There will be no validation that the invoice value
is equivalent to taxable value plus the tax amount.
Generation
of Exception Reports
The GST system will generate reports where the
difference between the invoice value and the taxable value is greater than INR
1,00,000 or more than 5%. The reports will be examined by the Jurisdictional
Officer.
Supplies Through
E-Commerce mode to be reported in GSTR 1
All the
Supplies which have been effected through E-Commerce have to be reported in GSTR
1.
Uploading
of Invoices for Filing of GSTR 1.
i.
Taxpayers can upload invoices at any time during the
tax period and not just at the time of filing.
For Example: For July 2017 – Tax payer can
upload invoices from 1st July to 10th August 2017 .Thus a period of 40 days is available for upload of invoices by a taxpayer.
ii.
A taxpayer can change/modify/delete invoices any number
of times till they file the GSTR 1.
The
uploaded invoice details are in a draft version till the GSTR 1 is filed and
can be changed irrespective of due date.
Duplication
of Invoice series in a Financial Year.
For a particular GSTIN, there cannot be duplicate
invoice series in a particular financial year.
Addition of
Prefix in case of Duplicate Series. In case the same series is used for
different invoice books, as per the current practice, a prefix must be added to
the series to make it unique.
No Relation
Between HSN Code & Tax Rate applicable on Taxpayer.
Rate of tax is not automatically update in form GSTR 1
once HSN code is entered because tax rate is not validated with HSN code at the
time of filing return. Taxpayer has to manually enter the applicable tax rate.
The list of HSN codes & their corresponding tax rates has been given on the
GST portal.
Credit to
be allowed only in respect of invoices
pertaining to the period after the date of Registration.
Tax payer shall not be allowed input tax credit in
respect of invoices prior to the period of registration.
Steps involved
in filing GSTR 1:
Step I: Log into GST portal using his ID &
Password.
Step II: Navigate to Services < Returns <
Returns Dashboard.
Step III: Select FY & Month for which GSTR 1 is to
be filed.
Step IV: All Return form will be displayed & Taxpayer will select Form
GSTR 1 & click on PREPARE ONLINE/ UPLOAD.
Step V: After entering/uploading
the data click SUBMIT to validate DATA.
Step VI: After data has been
validated, click "File GSTR 1 using DSC or E-sign.
Step VII: Confirm the same &
an acknowledgement will be generated.
Fees for
late filing of GSTR
Fees for late
filing of GSTR 1 is calculated once GSTR 1 has been filed. Late fees for GSTR 1
must be paid before filing of GSTR 3 otherwise GSTR 3 shall become invalid.
Late Fees @ Rs. 100 per day for the period of delay is
payable in respect of delay in filing of GSTR 1.
GSTR 1 can
be filed only after the end of the month to which GSTR Relates.
However, following persons can file GSTR 1 even before
the end of current tax period:
i.
Casual Taxpayers/ Non Resident Taxable Persons
ii.
Normal Taxpayers in event of cancellation of GSTIN.
On filing of GSTR1, details of B2B supplies shall
automatically be updated in GSTR 2 of the respective taxpayer.
Filing of GSTR
1 by supplier after filing of GSTR 2 by the receiver- Actions to be taken by
Supplier.
If the receiver of supplies has filed GSTR 2 before
the supplier's GSTR 2, then the supplier shall have to accept/ modify/ reject
the invoices uploaded by the supplier.
Such acceptance/modification/rejection of
invoices by supplier w.r.t. invoices
uploaded by Receiver in From GSTR 2 will form part of GSTR 3 of supplier if
such acceptance/modification/ rejection of invoice is done & GSTR 1 filed
successfully before creation of GSTR 3 by the supplier.
Example 1: A supplier
files GSTR 1 on 10 July& GSTR 2 has been filed by the receiver of supply on
17 th July then, invoice data will go to supplier for
acceptance/modification/rejection to the supplier. If invoice data is accepted/
modified before creating GSTR 3 by the supplier, it will be added to GSTR -3 of
supplier for July.
If supplier has
not taken any action regarding any addition/modification made by receiver of
supplies till the due date of filing GSTR 3, then the invoices shall be carried
forward to next tax months until the end of Financial Year.
Reversal of
Tax Credit by a receiver of supply in case of Non filing of GSTR 1 by supplier/
Non acceptance of invoices by the supplier.
In such a scenario, buyer may avail a provisional
credit. In order to avail provisional credit, receiver taxpayer has to fill the
required details in GSTR 2 by using ADD MISSING INVOICE option.
The supplier must accept the missing invoices before
the end of succeeding tax period otherwise provisional input tax credit availed
by receiver taxpayer has to reversed& interest will also be payable on the
same.
FORM GSTR 1
- Rectifications
Rectifications can be made in Form GSTR 1 only in
respect of those invoices that have remained unmatched in the tax period &
the same has not been accepted by the receiver. Such rectification shall be
made upto 30th September of succeeding FY or filing of Annual Return of GST
whichever is earlier.
Once the invoices have been accepted by the receiver taxpayer,
same cannot be amended.
Rectification
of incorrect GSTIN filed in GSTR 1.
There are two possible scenarios in this case.
a. Normal
Scenario: The receiver rejects the invoice(s), following which you
will get the intimation for the same and you can then amend the GSTIN of the
invoice.
b.
Exceptional Scenario: If the receiver accepts the invoice(s), you will have
to report the issue to your Jurisdictional Officer as availing credit on goods
and/or services not received and/or availed respectively by a receiver taxpayer
is a violation of GST law.
Validation
checks for Duplication of Input Tax Credits.
The validation shall be performed by GST portal using
a combination of GSTIN, Invoice Number, and Financial Year.
Whenever an invoice is uploaded by a supplier, the
system will display an error message if the counterparty attempts to upload the
same invoice again.
Refund of
IGST & payment of CGST/SGST if interstate transactions are mentioned as
intra state transactions in GSTR 1
In such a case, the taxpayer is required to claim
refund for the incorrect payment of IGST and is required to pay CGST/SGST
separately. Interest will also be payable for any additional amount if any.
1.2 Statement of Inward Supplies [GSTR 2]
Applicability
& Exemptions: All those taxpayers who are required to file GSTR 1
shall also be required to file GSTR 1 since GSTR is mandatory even if there is
no business activity during the period. (NIL Return)
Further, like GSTR 1, Input Service Distributors,
Taxpayers opting for composition scheme & nonresident taxable persons shall
be exempt from the requirement of filing GSTR 2 mandatorily.
Due Date of
filing GSTR 2
The due date for filing GSTR 2 is the 15th of the month
succeeding the month being returned.
Example: The goods
and/or services received during the month of June should be filed by the 15th
of July. In other words, for the supplies received in a month, the GSTR 2 shall
be filed on or before the 15th day in next month.
Late fees
for delayed filing of GSTR 2
The charge for late filing of GSTR 2 is INR 100 per
day per Act under GST laws (IGST/CGST/SGST)&total late fees per day may go
upto INR 300 (100+100+100) per day.
Late fee for filing GSTR 2 after the due date is auto
calculated after filing the return &the payment of late fee is not required
before filing of GSTR 2.
The fee must be paid before filing GSTR 3, otherwise
the return will be considered invalid.
Filing of
GSTR 2 allowed even if GSTR 3 of previous period not filed.
Receiver taxpayer can file his GSTR 2 for a tax period
if he has not filed GSTR 3 for previous tax period. However, taxpayer cannot
file the GSTR 2 for a given tax period he has not filed his GSTR 2 for the
previous tax period.
Earlier
filing of GSTR 2
Normally a receiver taxpayer cannot file GSTR 2 before
10th of the month succeeding the tax period. However, GSTR 2 can be
filed by the taxpayer during the tax period only in cases of:
• Casual Taxpayers and Non-resident Persons
• Taxpayers who applied for cancellation of GST
registration if they have received the cancellation order.
Flow of
Information from GSTR 1 & GSTR 2 to other Returns
i.
If GSTR 2
is filed after supplier has filed GSTR 1
Once the
supplier has filed GSTR 1, receiver taxpayer can accept/delete/modify each and
every invoice uploaded by supplier. Such Invoices uploaded by supplier may be
kept pending for action till next tax period return of the receiver taxpayer.
Any invoice
accepted/modified by receiver taxpayer, becomes part of their GSTR 2 return in
its modified form.
In case of
rejection of invoice by receiver taxpayer, such invoice is removed (deleted)
from your GSTR 2 and intimation is sent to the supplier & the rejected
invoice does not form part of GSTR 1 of supplier.
Further,
receiver taxpayer has to take action (accepting/modifying/rejecting) on each
& every invoice declared by supplier in GSTR 1.
Invoice
once rejected by receiver taxpayer, cannot be accepted by him later.
ii.
If GSTR 2
is filed before supplier has filed GSTR 1
In such a
case, all B2B, Amended B2B, Debit and
Credit Notes, and Amended Debit/Credit Note details from your GSTR 2 will be
auto recorded in the GSTR 1 of the supplier taxpayer and supplier taxpayer has
to take action against each and every invoice received by
accepting/modifying/rejecting it.
iii.
Mismatch in
value of tax declared by supplier & receiver.
In such
cases, there will be an upward revision of tax liability for either party &a
mismatch report shall be generated that will be communicated to the supplier,
receiver, and concerned tax officer(s).
The
recipient shall also have to pay interest at the rates prescribed on the amount
of credit mismatched.
Revision of
GSTR 2
Yes, GSTR 2 can be revised before filing of return for
the month September of the succeeding FY or filing of the Annual Return GSTR 9
of the relevant Financial Year, whichever is earlier.
Declaration
of invoices not declared by supplier in GSTR 1 earlier - Effect on Interest
& Output Tax Liability
The recipient can reduce, from his output tax
liability, the amount of tax which was added as a result of non-declaration of
tax for the same supply by the supplier.
The interest paid by the recipient shall be refunded
to the recipient by crediting the amount in his electronic cash ledger but the
amount of interest refund shall not exceed the amount of interest paid by the
supplier.
GSTR 2A:
It is generated when the first supplier taxpayer files
their GSTR 1 and is then updated incrementally as and when supplier taxpayers
file their respective GSTR 1s for the given tax period until such time that the
receiver taxpayer files their GSTR 2.
GSTR 2A shows the details of GSTR 1 & 5, ISD
Credits, TDS Credits & TCS Credits
received.
a.
Read Only
Document: It is a read-only document provided so that receiver taxpayer
can have a record of all the invoices received from various supplier taxpayers
in a month.
b. Available for download: GSTR 2A for
a given tax period will be available for downloading in your post-login section
of the GST portal.
c.
Intimation
of new entries in GSTR 2A: An alert in the form of an email and a message on the
dashboard will be sent to the taxpayer when any new details are auto-populated
into GSTR 2A.
How GST TDS & GST TCS be utilized for payment
under GST regime ?
Procedure
to avail TDS/TCS Credit: There is a
‘Utilize Cash/ITC’ button available for making the payment on the summary page
of the GSTR 3. On clicking this button,
the following will be displayed:
a.
Tax liability
b.
Cash balance in electronic cash ledger (including TCS and TDS credits accepted
in GSTR 2)
c.
Provisional Input Tax Credit available as per the electronic credit ledger
d.
Realised Input Tax Credit available as per the electronic credit ledger
Thereafter, the taxpayer will be facilitated to pay
the return-related liability for the current tax period by utilizing (b), (c),
and (d).
TDS: Any amount
of tax deducted at source by a receiver taxpayer or consumer while making
payment(s) in lieu of supply of taxable goods and/or services to the supplier
is known as TDS credit and the same can be set-off against the tax liability of
the supplier as discussed above.
TCS: Any amount of tax collected at
source by an e-commerce operator while making payment(s) in lieu of supply of
taxable goods and/or services to the supplier is known as TCS credit and the
same can be set-off against the tax liability of the supplier as discussed
above.
Process of
computation of interest under GST
The interest on admitted tax as per the return GSTR 3
shall be calculated from the first day after due date for payment of the tax.
The interest on undue or excess claim of ITC for a month shall be calculated
from the first day after due date for claiming the correct amount of ITC.
Illustration: Taxpayer
filed GSTR 1 for April on 10th July mentioning a tax liability of INR 100000 and
GSTR 2 was filed on 15th July where ITC availed was INR 75000. The balance, INR
250, was paid on 25th July and GSTR 3 was also filed on the same day (5th day
after the due date 20th July).
Q1: Will
interest will be levied on balance INR 25000 or INR 100000?
Answer: The
interest will be levied on INR 25000.
Q2: What are
the total number of days for which interest will be calculated?
Answer: Interest will be computed from
21st July to 25th July.
Interest Calculation
due to mismatch of invoices in GSTR 1 & GSTR 2.
Mismatch report of invoices and debit notes will
consist of following parts –
Case 1: Invoices
and debit notes included in GSTR 2 of receiver but not in GSTR 1 of supplier.
Case 2: Invoices
and debit notes included both in GSTR 1 of supplier and GSTR 2 of receiver,
however, supplier has not filed a valid GSTR 3 return. Report will be generated
on 21st of month or filing of GSTR 3 by receiver whichever is later, where M is
the tax period.
Case 3:If the
supplier rejects or doesn’t take any action till creation of GSTR 3 of supplier
or due date of filing of GSTR 3 by receiver , whichever is earlier, entry for
ITC reversal in the electronic credit ledger of the receiver will be made on
21st of the month. (1 day after due date
of GSTR 3)
Case 4: If the
supplier doesn’t file a valid return by 20th of month (due date), entry for ITC
reversal in the electronic ledger of the receiver will be made on 21st of month
(1 day after due date of GSTR 3).
Can
existing CENVAT/VAT Credit be adjusted against tax liability under GST Act?
Yes, provided such CENVAT /VAT credit is also
admissible under the GST laws.
1.3 GSTR 3
GSTR-3
is a consolidated return filed by the taxpayer based on GSTR-1 and GSTR-2.
GSTR-3 provides the details of tax liability for a given tax period and details
of tax paid.
Applicability: All normal
taxpayers including casual dealers and non-resident taxable persons shall file
GSTR 3.
Exceptions: Input
Service Distributors (ISD), Compounding Taxpayers and Tax Deducted at Source
(TDS) deductors are not required to file GSTR 3.
Can GSTR 3
be filed offline
Yes. GSTR 3 can be submitted online on the GST portal,
offline using the offline utility provided by GSTN, or using the services of a
GST Suvidha Provider (GSP).
Due Date of
filing GSTR 3
GSTR 3 needs to be filed by 20th of the succeeding
month from the end of month for which it is being filed. Unlike GSTR 1 & 2,
late filing of GSTR 3 will be permitted only after payment of late fees.
Example: For the tax period 1st July 2017 to 31st July
2017, GSTR 3 needs to be filed by 20th August 2017.
Further, GSTR 3 shall not be allowed to be filed if
taxpayer has not filed GSTR 3 of previous tax period.
& GSTR 3 needs to be filed even if there are no
business activities during the period.
Late fees
for GSTR 3 & invalidation of GSTR 3
Late fee for filing of GSTR 3 is INR 100 per act &
may go upto INR 300 per day.
Your GSTR 3 for a month will be invalid if it is filed
without the payment or with partial payment of liabilities.
3. GSTR 7: TDS Return under GST
3.1. Registered
Tax Payers who are liable to deduct Tax Deduction at Source (TDS) under GST,
will be required to file a monthly return for the tax deducted under GST in
Form GSTR – 7. A certificate of tax deducted is issued by
the deductor to the deductee through Form
GSTR-7.
A.
Person
liable to File GSTR-7.
a.
The person who has to deduct tax has to obtain
registration number by filing of Form GST REG – 07.
b.
Monthly
filing of GSTR-7: GSTR – 7 has to be
filed by the deductor every month using the services of GSP or directly on GSTN
servers.
c.
Deduction
Certificate: GSTR – 7A is the deduction certificate to be issued month-wise
to the deductee.
B.
Due Date.
a.
GSTR-7 TDS Return to be furnished by 10th of the
month succeeding the month of deduction.
3.2. Return to be
Furnished Electronically : Every
registered taxable person required to deduct tax at source under section 37
Model GST Law shall furnish a return in FORM GSTR-7 electronically through the
Common Portal on basis of this return, part C for GSTR – 2A will be
auto-populated for the deductee. either directly or from a Facilitation Centre,
notified by the Board or Commissioner.
3.3. Details required in GSTR-7 TDS Return
:
i. Invoice wise and Deductee wise TDS details.
ii. Revision
in TDS details.
iii. TDS Liability payable and paid.
iv. TDS Refund Claimed.
3.4. TDS deducted as declared in GSTR-7 to form
part of GSTR-2
TDS under
GST will be shown in Table 10 of GSTR – 2, basis of the return filed by the
deductor in the return GSTR – 7.
The amount
of TDS deducted under TDS under CGST, TDS under SGST and TDS under IGST will be
eligible for ITC and can be utilized for payment of output tax liability.
3.5. Information to Supplier in FORM GSTR-2A:-
The details
furnished by the operator shall be made available electronically to each of the
suppliers in Part ‘C’ of FORM GSTR-2A on the Common Portal after the due date
of filing of FORM GSTR-7.
3.6. Certificate of TDS to Deductee :-
The
certificate of TDS deduction shall be made available electronically to the
deductee on the Common Portal in FORM GSTR-7A on the basis of the return filed.
Every
registered taxable business is required to furnish details of Inward and
Outward Supply and make payment of GST in monthly GSTR-3 Return. Taxable
person who opted for compounding scheme u/s 8 of GST Act shall require to
furnish a return for each quarter or part thereof, electronically, in GSTR-3,
within eighteen days after the end of such quarter.
Under GSTR-1
requires the taxpayer to furnish details of outward supply. Likewise, GSTR-2
mandates furnishing details of inward supply or purchases. Now, let us
know, various heads and their information source under GSTR-3.
Every
registered taxpayer is required to file monthly return before 20th of next
month.
Please
note that the Form GSTR-3 contains two parts Part A and Part B.
Part A contains the Inward
Supply, Outward Supply, Total Tax Liabilities, TDS and TCS credit receipt
during the month.
Part
B contains
tax, interest, late fee and penalty remitted during the month
How
to fill Form GSTR-3:
√ 1. GSTIN –
Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and
Services Taxpayer Identification Number in short (GSTIN). GSTIN of
the taxpayer will be auto-populated at the time of return filing. The
GSTR-3 will have two parts 1) Part –A and 2) Part-B which consisting of the
information of Form GSTR-1 and Form GSTR-2 which will be auto generated in
other words electronic credit ledger, electronic cash ledger and electronic tax
liability register of the taxable person.
√
2. Name of the Taxpayer – Name of the taxpayer, will also be auto-populated at
the time of logging into the common GST Portal.
√ 3.
Address – Business address of the registered taxable person will
get auto-populated here.
√
The system will not allow to furnish return for a tax period if valid return
for any previous tax period has not been furnished by the taxable person.
√ If
there is no transaction during the month, the taxpayer shall submit a NIL
return.
√ 4. Period: (Month
-Year) – A Taxable person is required to select from a pre-fixed
drop down the relevant month and year respectively for which GSTR-3 is being
filed.
√ 5.
Turnover Details – This column will include consolidated turnover of
all types of supplies. Gross turnover needs to be bifurcated between:
√
Taxable Turnover
√
Export Turnover
√
Nil rated and Exempted Turnover
√
Non-GST Turnover
√
Total Turnover ( sum of above all)
√ 6.
Outward Supplies – All the particulars filed under GSTR-1 will flow under
this column. GSTR-1 requires an assessee to furnish details of outward
supplies. All such information gets auto-populated under respective column.
These sub-columns have been provided as under:
1. Inter-State
Supplies to Registered Taxable Person
2. Intra-State
Supplies to Registered Taxable Person
3. Inter-State
Supplies to Consumers
4. Intra-State
Supplies to Consumers
5. Exports
(including deemed exports)
6. Revision
of Supply Invoices / Credit Notes / Debit Notes
7. Total
Tax Liability on Outward Supplies
√ 7.
Inward Supplies – Similar to outward supply, every registered
taxpayer is required to furnish details of inward supply in his monthly GSTR-2.
All the information filed under GSTR-2 will flow into this column. The
following are the sub-columns wherein the information will get auto-populated:
1. Inter-State
Supplies Received
2. Intra-State
Supplies Received
3. Imports
4. Revision
of Purchase Invoices / Credit Notes / Debit Notes
5. Total
Tax Liability on Inward Supplies on Reverse Charge
6. ITC
Reversal
√ 8.
Total Tax Liability for the month – Once all the outward
supplies and inward supplies are declared, GSTN portal will auto-calculate the
tax liability under this column. The taxpayer will have to determine his
taxliability from dealing in goods and services both. Further, a
separate value will be shown for CGST, SGST, and IGST respectively.
√
Any tax due to appropriate government as per the return shall pay to the credit
of appropriate government not later than the last date on which the taxpayer is
required to furnish return, without such payment the return will not be treated
as a valid return and will not allow input tax credit.
√ 9.
TDS credit received during the month – Any tax credit by way of
tax deducted at source will auto-populate here from taxpayer’s GSTR-2.
√
10. TCS credit received during the month – Similar to TDS above, in
the case of E-commerce market place sellers, any amount of TCS collected by the
E-commerce operator will be available here. This information will again be
auto-filled from the GSTR-2 filed for the same period.
√
11. ITC received during the month – Total amount of eligible input
tax credit available for adjustment will get auto-computed here.
Part
B
√ a.
Tax, Interest, Late Fee and Penalty Paid – This will take input
from all the columns above and will determine the final GST liability. Tax
liability will be shown separately against IGST, CGST, and SGST. The taxpayer
will have an option to debit his cash ledger or credit ledger against the
liability outstanding.
√ b.
Refunds Claimed from Cash Ledger – Input Credit amount in
excess of tax liability will flow to this column. The taxpayer can claim a
refund of the amount showing in this header.
Once all the particulars are
furnished correctly, the taxpayer is required to sign digitally either through
a digital signature certificate (DSC) or Aadhaar based signature verification
to authenticate the return.
Contributed by Team GST at Sandeep Ahuja & co
