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M/s. SHEO KANT & ASSOCIATES — Chartered Accountants
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About Us

The people and the practice.

Greater Noida and Chhapra. Integrity, precision and confidentiality — named partners, scoped engagements.

2

Indian offices

6

Core practice areas

Read about the firm
The Firm History, values and how the dual-office practice is organised. Our Team Founder and Managing Partner, and the named Partner of the firm. Core values Integrity, precision and confidentiality — confirmed on every engagement. Offices Greater Noida · Chhapra · working-day response.

Practice Areas

Six supervised mandates.

Audit, tax, GST, ROC, Virtual CFO and forensic work — each scoped in an engagement letter.

Explore all practice areas
Audit & Assurance Independent statutory, tax and internal audits aligned to ICAI Standards on Auditing, with board-ready reporting. Direct Tax Income-tax compliance, representation and structuring support across return filing, assessments and withholding obligations. Indirect Tax / GST GST registration, returns, reconciliations and departmental correspondence with a focus on input tax credit integrity. Corporate ROC / MCA Company law compliance, MCA e-filings and secretarial coordination for private, public and LLP entities. Virtual CFO Outsourced finance leadership covering MIS, cash-flow discipline, statutory calendars and lender-ready reporting. Forensic Investigation Fact-finding reviews of suspected irregularity, fraud risk and digital-financial trails, conducted with chain-of-custody discipline.

Industries

Sector desks, one standard.

Manufacturing, tech, healthcare, real estate and retail, with the same professional standard.

Explore all industries
Healthcare Hospitals, diagnostic chains and professional clinics operate at the junction of GST exemptions, composite supplies, charitable trust conditions and high cash-to-bank risk. Engagements emphasise revenue completeness, 194J professional payments, and trust/section 10/12AB compliance where applicable. Manufacturing Manufacturing clients typically combine high GST volume, inventory valuation judgements, MSME payment cycles and plant-level internal control. Our work centres on statutory audit coordination, ITC integrity, cost records where prescribed, and transfer of benefits under industrial incentive schemes — documented as professional procedures, not as outcome guarantees. Real Estate & Infra Real estate and infrastructure mandates involve project-wise WIP, RERA collections, GST on works contracts, joint development agreements and large TDS/TCS surfaces (194-IA, 194R, 206C). We organise documentation so statutory audit, tax audit and RERA reporting speak from the same schedules. Retail / E-Commerce Retail and marketplace sellers face TCS under section 52 of the CGST Act, high-volume reconciliations, inventory shrinkage and marketplace settlement lags. Our procedures focus on GSTR-1 vs platform reports, 194-O where relevant, and cut-off between principal and agent supplies. Startups & Tech Early-stage and growth-stage technology companies need clean cap-table hygiene, ESOP accounting, GST on cross-border SaaS, and investor-grade MIS. We support Virtual CFO cadences, due-diligence data rooms and Section 80-IAC / DPIIT documentation where the client is eligible — eligibility is always fact-specific.

Tools

Planning tools, used with judgement.

Indicative calculators and the statutory calendar. Confirm figures against the latest notifications.

Compliance Calendar GST, TDS, ROC and income-tax due dates.

Calculators

Open calculator suite →
Income Tax FY 2025-26 new vs old regime — indicative slab estimate with 87A rebate. GST Add or reverse GST at 5%, 12%, 18% or 28% on a taxable value. TDS Illustrative withholding on common 194C / 194J / 194I / 194A payments. HRA Exemption Least of actual HRA, rent minus 10% of basic, and 40%/50% of basic. Advance Tax 15 June / 15 Sep / 15 Dec / 15 Mar instalment split on estimated liability. EMI Equated monthly instalment, interest outgo and total payable on a reducing balance. Depreciation (WDV) Written-down value charge for a block at the rate you enter. Gratuity Payment of Gratuity Act formula — 15/26 × last drawn salary × completed years. Presumptive tax Illustrative 44AD (6%/8%) and 44ADA (50%) deemed-income worksheets. GST late fee Illustrative GSTR-3B late fee and 18% interest on net tax due. MSME 45-day interest Illustrative interest on sums unpaid beyond 45 days (MSMED Act §16 style).

Figures are indicative. They are not an opinion or a filing.

Professional advisory workspace of a Chartered Accountancy firm

Chartered Accountants · Brand SKA

Greater Noida · Chhapra

Authoritative, multi-disciplinary advisory for Indian enterprise.

M/s. SHEO KANT & ASSOCIATES is a Chartered Accountancy practice serving statutory, tax, corporate and forensic mandates with ICAI-aligned professional standards.

Book a diagnostic consultation View practice areas
Practice experience
10+
Indian offices
2
Core practice areas
6
Professional alignment
ICAI
Upcoming statutory due dates
20 Aug · GSTR-3B payment & filing — Jul 2026 (GSTR-3B) 07 Sep · TDS deposit u/s 192 & 194 series — Aug 2026 (Challan 281) 11 Sep · GSTR-1 filing — Aug 2026 (GSTR-1) 15 Sep · EPF contribution (ECR) — Aug 2026 (ECR) 15 Sep · ESIC contribution — Aug 2026 (ESIC Challan) 15 Sep · Advance tax — 2nd instalment (FY 2026-27) (Challan 280 / Sec 211) 20 Sep · GSTR-3B payment & filing — Aug 2026 (GSTR-3B) 30 Sep · Tax audit report upload (AY 2026-27) (Form 3CA/3CB & 3CD) 30 Sep · DIR-3 KYC (DIN holders) (DIR-3 KYC / KYC-WEB) 07 Oct · TDS deposit u/s 192 & 194 series — Sep 2026 (Challan 281) 11 Oct · GSTR-1 filing — Sep 2026 (GSTR-1) 15 Oct · EPF contribution (ECR) — Sep 2026 (ECR) 15 Oct · ESIC contribution — Sep 2026 (ESIC Challan) 20 Oct · GSTR-3B payment & filing — Sep 2026 (GSTR-3B) 29 Oct · AOC-4 financial statements (illustrative AGM + 30 days) (AOC-4 / AOC-4 XBRL) 31 Oct · ITR filing — tax audit cases (AY 2026-27) (ITR-3 / ITR-6 + Form 3CA/3CB-3CD) 20 Aug · GSTR-3B payment & filing — Jul 2026 (GSTR-3B) 07 Sep · TDS deposit u/s 192 & 194 series — Aug 2026 (Challan 281) 11 Sep · GSTR-1 filing — Aug 2026 (GSTR-1) 15 Sep · EPF contribution (ECR) — Aug 2026 (ECR) 15 Sep · ESIC contribution — Aug 2026 (ESIC Challan) 15 Sep · Advance tax — 2nd instalment (FY 2026-27) (Challan 280 / Sec 211) 20 Sep · GSTR-3B payment & filing — Aug 2026 (GSTR-3B) 30 Sep · Tax audit report upload (AY 2026-27) (Form 3CA/3CB & 3CD) 30 Sep · DIR-3 KYC (DIN holders) (DIR-3 KYC / KYC-WEB) 07 Oct · TDS deposit u/s 192 & 194 series — Sep 2026 (Challan 281) 11 Oct · GSTR-1 filing — Sep 2026 (GSTR-1) 15 Oct · EPF contribution (ECR) — Sep 2026 (ECR) 15 Oct · ESIC contribution — Sep 2026 (ESIC Challan) 20 Oct · GSTR-3B payment & filing — Sep 2026 (GSTR-3B) 29 Oct · AOC-4 financial statements (illustrative AGM + 30 days) (AOC-4 / AOC-4 XBRL) 31 Oct · ITR filing — tax audit cases (AY 2026-27) (ITR-3 / ITR-6 + Form 3CA/3CB-3CD)

Core Practice Hub

Six mandates, one accountable desk.

Audit, tax, GST, ROC, Virtual CFO and forensic workstreams are scoped as professional engagements — not productised promises.

01

Audit & Assurance

Independent statutory, tax and internal audits aligned to ICAI Standards on Auditing, with board-ready reporting.

View scope → 02

Direct Tax

Income-tax compliance, representation and structuring support across return filing, assessments and withholding obligations.

View scope → 03

Indirect Tax / GST

GST registration, returns, reconciliations and departmental correspondence with a focus on input tax credit integrity.

View scope → 04

Corporate ROC / MCA

Company law compliance, MCA e-filings and secretarial coordination for private, public and LLP entities.

View scope → 05

Virtual CFO

Outsourced finance leadership covering MIS, cash-flow discipline, statutory calendars and lender-ready reporting.

View scope → 06

Forensic Investigation

Fact-finding reviews of suspected irregularity, fraud risk and digital-financial trails, conducted with chain-of-custody discipline.

View scope →

Industry verticals

Sector context, same professional standard.

Select a vertical to preview typical workstreams. Engagement terms are always set in writing.

Healthcare

Hospitals, diagnostic chains and professional clinics operate at the junction of GST exemptions, composite supplies, charitable trust conditions and high cash-to-bank risk. Engagements emphasise revenue completeness, 194J professional payments, and trust/section 10/12AB compliance where applicable.

  • Revenue completeness and package-vs-item billing reviews
  • GST exemption mapping for healthcare services
  • Trust, 12AB and 80G working-paper support
  • TDS on retainers, visiting consultants and equipment leases
Explore this industry

Manufacturing

Manufacturing clients typically combine high GST volume, inventory valuation judgements, MSME payment cycles and plant-level internal control. Our work centres on statutory audit coordination, ITC integrity, cost records where prescribed, and transfer of benefits under industrial incentive schemes — documented as professional procedures, not as outcome guarantees.

  • Inventory, GRN and cut-off testing support for statutory audit
  • GST e-invoicing, 2B reconciliation and job-work documentation
  • MSME-1 tracking and 45-day payable discipline
  • Capitalisation vs repairs opinions for plant and machinery
Explore this industry

Real Estate & Infra

Real estate and infrastructure mandates involve project-wise WIP, RERA collections, GST on works contracts, joint development agreements and large TDS/TCS surfaces (194-IA, 194R, 206C). We organise documentation so statutory audit, tax audit and RERA reporting speak from the same schedules.

  • Project WIP, POC and RERA collection reconciliation
  • GST on works contracts, JDA and development rights
  • 194-IA / 194IC / TCS on sale of immovable property
  • SPV statutory audit and lender pack coordination
Explore this industry

Retail / E-Commerce

Retail and marketplace sellers face TCS under section 52 of the CGST Act, high-volume reconciliations, inventory shrinkage and marketplace settlement lags. Our procedures focus on GSTR-1 vs platform reports, 194-O where relevant, and cut-off between principal and agent supplies.

  • Marketplace TCS (GSTR-8) vs seller books
  • SKU-level inventory and shrinkage analytics
  • Principal vs agent GST characterisation notes
  • Section 194-O / 194Q overlap reviews for platforms
Explore this industry

Startups & Tech

Early-stage and growth-stage technology companies need clean cap-table hygiene, ESOP accounting, GST on cross-border SaaS, and investor-grade MIS. We support Virtual CFO cadences, due-diligence data rooms and Section 80-IAC / DPIIT documentation where the client is eligible — eligibility is always fact-specific.

  • Virtual CFO MIS, runway and statutory calendar
  • ESOP / SAFEs accounting support and 15CA/CB coordination
  • GST on exports of services, LUT and refund working papers
  • Investor due-diligence room indexing
Explore this industry

Client engagement

A four-step methodology.

Every mandate follows a documented sequence so those charged with governance can see what will be done, by when, and on what evidence.

  1. 01

    01

    Diagnostic Review

    We map statutory exposure, books quality and open notices before proposing a mandate. No work proceeds without an engagement letter.

  2. 02

    02

    Roadmap

    A written workplan sets due dates, information requests and the standard of reporting (opinion, working papers, or representation drafts).

  3. 03

    03

    Execution

    Fieldwork, reconciliations and filings are performed against the agreed programme, with issues escalated as they arise.

  4. 04

    04

    Governance

    Closing packs, management letters and calendar hand-offs keep the board or proprietors in control after the assignment ends.

Knowledge Hub

Recent notes from the practice.

All insights

Footprint

Two offices, one professional standard.

Greater Noida Office

RKS Haaddela, 14th Avenue, Gaur City 2, Greater Noida, Uttar Pradesh

Bihar Office

Jajauli, Saran, Chhapra, Bihar

Next step

Need a diagnostic review before the next due date?

Share the mandate, period and any open notices. We respond on working days after a conflict check — this is not an engagement until a letter is signed.

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