CA Firm in Kolkata: Your CA in Kolkata for GST, Company Filings and Business Tax

What a CA firm in Kolkata handles for a business, month by month

The short answer: every recurring filing on the GST, income tax and MCA portals, plus the books and reconciliations behind them.

The work changes with your structure more than your turnover. A proprietor selling sarees from a Burrabazar gaddi files far fewer forms than a private limited company in New Town with a payroll. Here is the split we usually set up in the first month.

Behind each line is a reconciliation that nobody sees. Before GSTR-3B goes in, purchase bills are matched with GSTR-2B. Before a TDS statement is filed, every deductee PAN is checked, because one wrong PAN means the vendor never gets credit and you get a call from him in June. Before AOC-4, the audited figures are tied to the trial balance that was used for the income tax return.

We also take the one-time jobs that come up through the year: a new GSTIN for a godown in Howrah, a change of directors, a partner retiring, an LUT for a software exporter, or a reply to a scrutiny letter. The rule we follow is simple. You run the business. We watch the dates, the portals and the notices, and we tell you in plain words what needs your attention.

Very small firms sometimes need only GST. That is fine. Start with one service and add the rest when it makes sense.

Burrabazar and Posta traders: the GST notices we answer most and how

Most notices to local wholesalers come from one place: input tax credit that does not match what suppliers reported.

Burrabazar, close to Howrah Bridge, trades in textiles, spices and electronics from very narrow lanes. Posta next door handles food grains, edible oil, salt, sugar and spices. Many of these firms are third generation, and the books often follow habits older than GST. The portal does not forgive those habits.

Example: a cloth wholesaler claims credit in GSTR-3B for every purchase bill in his file. Three of his Surat suppliers filed GSTR-1 late, so those bills never appeared in his GSTR-2B for that month. The system flags the gap and he receives Form GST DRC-01C asking him to pay the excess credit or explain it. He has a short window to respond in Part B of the form. If he ignores it, he may be blocked from filing his next GSTR-1.

How we handle it:

1. Download GSTR-2B for the period and compare it line by line with the purchase register.
2. Separate genuine timing gaps (the supplier filed in a later month) from credit that should never have been claimed.
3. Pay the wrong part through DRC-03 with interest, and explain the timing part with the later GSTR-2B as proof.
4. File the reply in DRC-01C Part B on the portal, under Services, User Services, View Notices and Orders.

The second notice we see is ASMT-10, a scrutiny letter from the proper officer pointing out differences between GSTR-1, GSTR-3B and GSTR-9. The reply goes in ASMT-11. Officers usually want a reconciliation statement, copies of e-way bills for interstate dispatches and, for credit notes, proof that the buyer reversed the credit.

The fix for both is the same habit: reconcile every month before filing, not once a year. For traders who want that done for them, our GST return filing service includes the monthly GSTR-2B match and supplier follow-up list.

Jute, tea and trading houses of the Hooghly belt: seasonal accounting done right

Seasonal businesses lose money on stock valuation and job work paperwork, not on tax rates.

Jute and tea are still part of the city's business identity. West Bengal is India's largest producer of raw jute, and most of the country's jute mills stand along the Hooghly. J Thomas and Co., founded in Calcutta in 1861 and still headquartered in Kolkata, describes itself as the oldest existing tea auctioneer in the world. Around these two trades sit brokers, transporters, bag makers, packers and exporters, many of them small family firms.

The tax problems here are rarely about the rate. They are about timing and paperwork.

• Stock valuation at year end. Raw jute bought in the peak season and processed months later must be valued on one consistent method. Change the method quietly and profit jumps between years, which is exactly what a tax audit report asks about.
• Job work. When fibre or goods go to another unit for processing, they move on a delivery challan, and the principal reports these movements in Form ITC-04. Goods not returned within the time allowed are treated as supplied. We have seen firms pay GST twice because nobody tracked the challans.
• Brokers and commission agents. An auction broker or commission agent must keep his own commission income separate from money collected for principals. Mixing the two inflates turnover and can push the firm into a tax audit it did not need.
• Exporters. IEC, LUT and shipping bill data must agree with GSTR-1, or the refund of unutilised credit gets stuck at the scrutiny stage.

Our advice to seasonal firms is a quarterly review, not a March rush. By March, the staff who handled peak-season bills have often moved on and the challans are in three different files. A quarterly close keeps the stock register, purchase register and GST returns in step. If data entry itself is the bottleneck, our online bookkeeping service works from bills you photograph and send.

What to keep ready before you call a chartered accountant in Kolkata

Ten minutes of collecting these saves a week of back and forth.

You do not need a perfect file. You need enough for us to see where things stand. If you have the items below on your phone or laptop, the first call becomes useful instead of a list of questions.

For any business

• PAN of the business and of each owner, partner or director
• GSTIN and the GST portal login (we will ask you to share the OTP only when filing)
• Last filed GSTR-1, GSTR-3B and GSTR-9, or a screenshot of the return dashboard
• Last income tax return with the computation, and Form 26AS or the Annual Information Statement
• Bank statements for every account the business uses, including the old one you rarely touch

For companies and LLPs

• CIN or LLPIN, and the latest master data printout from the MCA portal
• Last audited balance sheet, the auditor's details and the date of the last AGM
• Any notice or email received from the ROC

For employers

• Salary register, list of staff with PAN, and profession tax registration or enrolment certificates
• TAN and the last TDS statement filed

If you received a notice, send the PDF exactly as it appears on the portal, with the reference number visible. Do not reply to it yourself first. A half reply is harder to fix than no reply.

New ventures can also tell us what they are planning. Udyam registration, a GSTIN and a company or LLP can all be set up online from here. Our Udyam (MSME) registration page explains what it gives you, such as the 45-day payment protection on dues from larger buyers.

Year-end calendar a CA firm in Kolkata works to

These are usual due dates; the CBDT, CBIC and MCA sometimes extend them, so we confirm the live date before each filing.

The order matters more than the dates. Books close, then the audit, then the AGM, then AOC-4 and MGT-7. A delay of three weeks at the start of that chain pushes every later filing into additional fees. That is why we start closing books for audited clients in July, not September.

Non-audit businesses have a little more breathing room this year. For returns of 2025-26, the usual due date for ITR-3 and ITR-4 without audit moved to 31 August, while salaried returns in ITR-1 and ITR-2 stay at 31 July. A revised return can now be filed up to 31 March, with a fee if it goes in after 31 December.

We share this calendar with each client in April and send a WhatsApp reminder about a week before each date, with the list of papers needed. Most late fees we see elsewhere come from forgetting, not from difficulty.