Divesh Yadav & Associates · Chartered Accountants
Divesh Yadav & Associates
DY
Divesh Yadav & Associates
Chartered Accountants · India
Chartered Accountants · India

Divesh Yadav
& Associates

A chartered accountancy practice. Taxation, assurance and corporate compliance, carried out for individuals and businesses.

The firm

A practice built around the statute and the file.

Divesh Yadav & Associates is a chartered accountancy firm practising in India. The firm is led by Divesh Yadav, an Associate member of the Institute of Chartered Accountants of India.

Work is carried out in three areas — taxation, assurance, and corporate compliance — for clients of various constitutions. The firm also appears before the tax authorities in assessment and appellate proceedings.

Principal
Divesh Yadav, ACA
In practice since
2024
Office
Gurgaon, Haryana
Services of the firm

Twelve areas of work, set out one page at a time.

Divesh Yadav & AssociatesForeword

This volume sets out the services of the firm — twelve areas of work, one to a page, in the order a client usually meets them.

Each page states what is done. The note opposite says how it is done, and what is kept on file afterwards. Nothing is listed here that the firm does not carry out itself.

Taxation · Audit · Accounts · Advisory · Corporate law
16
Divesh Yadav & AssociatesOne

Goods and Services Tax

Registration, monthly returns and annual filings, with input credit reconciled before it is claimed.

  • Registration, amendment and cancellation
  • GSTR‑1 and GSTR‑3B filing
  • Input credit reconciled to GSTR‑2B
  • E‑invoicing and e‑way bill support
17
Note · Goods and Services TaxNote

Input tax credit is reconciled to the supplier’s return before it is claimed. Differences are listed and taken up in writing.

Registers are kept so that the annual return follows from the monthly ones rather than being assembled at the year end.

Forms — GSTR‑1 · GSTR‑3B · GSTR‑2B · GSTR‑9
18
Divesh Yadav & AssociatesTwo

Income Tax

Income‑tax compliance and advisory for individuals, firms, LLPs and companies.

  • Return preparation and filing
  • Advance tax and self‑assessment computation
  • Capital gains and residential status
  • Notices, assessments and representation
19
Note · Income TaxNote

Compliance under the Income‑tax Act, 1961 turns on two things: the date and the document. Both are kept on file for every engagement.

Positions taken in a return are recorded with the provision relied on, so that the file answers a query years later without reconstruction.

In frequent reference — s.139 · s.143(1) · the 194 series · s.234B
20
Divesh Yadav & AssociatesThree

Statutory Audit

Audit of financial statements under the Companies Act, 2013, reported without adjectives.

  • Audit under s.143 with CARO reporting
  • Verification of balances and disclosures
  • Statutory registers and related‑party checks
  • Audit report and signed financial statements
21
Note · Statutory AuditNote

An audit opinion is only as good as the working paper behind it. Every balance carries a reference to what was examined.

Points that do not change the opinion still go to management in writing, so that nothing is settled only in conversation.

In reference — s.143 · CARO 2020 · SA 700 · Schedule III
22
Divesh Yadav & AssociatesFour

Tax Audit

Audit under section 44AB, with clause‑wise reporting in Form 3CD.

  • Turnover and eligibility determination
  • Form 3CA / 3CB with Form 3CD
  • Disallowances under s.40, s.40A and s.43B
  • Reconciliation of books with the returns filed
23
Note · Tax AuditNote

Clause‑wise reporting is prepared from the ledgers rather than from the return, so that the two can be reconciled line by line.

Where a disallowance is a matter of judgement, the reasoning is recorded against the clause it answers.

In reference — s.44AB · Form 3CD · s.40A(3) · s.43B
24
Divesh Yadav & AssociatesFive

GST Audit

Annual return and reconciliation, with turnover and credit tied back to the books.

  • GSTR‑9 annual return
  • GSTR‑9C reconciliation statement
  • Turnover and input credit reconciliation
  • Departmental audit and notice support
25
Note · GST AuditNote

The reconciliation statement is where the books, the returns and the financial statements are made to agree — or the difference is explained.

Anything unexplained at the year end is traced back to the month it arose in before the return is filed.

In reference — GSTR‑9 · GSTR‑9C · s.35(5) · Rule 80
26
Divesh Yadav & AssociatesSix

Consultancy

Setting a business up correctly, so that compliance becomes a routine rather than a rescue.

  • Choice of entity and structure
  • Incorporation and registrations
  • Industry licences and approvals
  • A compliance calendar for the year
27
Note · ConsultancyNote

Most compliance trouble is decided at set‑up: the wrong entity, a missing registration, a licence nobody applied for.

A calendar is handed over at the start of the engagement, so that the client knows every date before it arrives.

Covering — PAN · TAN · GST · MSME · IEC · Shops & Establishment
28
Divesh Yadav & AssociatesSeven

Advisory

A written position taken before a transaction, not an explanation after it.

  • Written opinions on tax positions
  • Transaction and restructuring advice
  • Second opinion on a filed position
  • Withholding and cross‑border queries
29
Note · AdvisoryNote

An opinion states the provision, the facts it rests on, and what would change the answer. It is signed and dated.

Advice taken before a transaction costs a fraction of the representation needed after one.

Usually asked — applicability · rate · timing · documentation
30
Divesh Yadav & AssociatesEight

Books of Accounts

Books written up monthly, reconciled and closed — not assembled in the audit season.

  • Bookkeeping in Tally, Zoho or Busy
  • Bank, vendor and customer reconciliation
  • Monthly closing and ledger scrutiny
  • Fixed asset register and depreciation
31
Note · Books of AccountsNote

A month is closed only when the bank, the creditors and the tax ledgers agree. Nothing is carried forward as a suspense entry.

Because the books stay current, the return and the audit both begin from figures that have already been checked.

Delivered monthly — trial balance · ledgers · reconciliations
32
Divesh Yadav & AssociatesNine

Management Consultancy

Reporting, controls and process, for owners who want to read the business monthly.

  • MIS packs and monthly reporting
  • Budgeting, costing and variance review
  • Internal control and process review
  • Internal audit of a function or a branch
33
Note · Management ConsultancyNote

A report that arrives on the fifth is worth more than a perfect one that arrives in September.

Controls are described as they actually operate, with the gap between the written process and the practice set out plainly.

Usual scope — MIS · budgets · authority matrix · internal audit
34
Divesh Yadav & AssociatesTen

Financial Advisory

Figures prepared for a lender, an investor or a valuation — and then defended.

  • Project reports and CMA data
  • Working capital and term loan proposals
  • Valuation and net worth certificates
  • Due diligence support
35
Note · Financial AdvisoryNote

A projection is credible only where the assumptions are stated and the history supports them. Both are put on the same page.

Bank queries are answered from the same working file the proposal was built from.

Prepared for — bank finance · investors · valuation · attestation
36
Divesh Yadav & AssociatesEleven

TDS & Payroll

Monthly deduction, quarterly statements and clean Form 16s, on the statutory dates.

  • Monthly TDS and TCS computation
  • Quarterly statements — 24Q, 26Q, 27Q
  • Form 16 and Form 16A issue
  • Payroll processing with PF and ESI
37
Note · TDS & PayrollNote

Default in deduction is expensive twice over: the interest, and then the disallowance. The calendar is driven from the 7th of each month.

Deductee particulars are corrected before a statement is filed, so that the credit reaches the right PAN the first time.

In reference — the 194 series · s.201(1A) · s.40(a)(ia)
38
Divesh Yadav & AssociatesTwelve

Company Law & ROC

The register kept as the Act requires it, and filings made when they fall due.

  • Incorporation and post‑incorporation filings
  • Annual filing — AOC‑4 and MGT‑7
  • Board and general meeting records
  • Director changes and charges
39
Note · Company Law & ROCClose

Statutory registers are written up as events occur, so that an inspection or a due diligence finds a complete record.

Minutes are drafted from the agenda and the resolutions actually passed, and signed within the period the Act allows.

End of the section on services. Divesh Yadav & Associates
How we work

Three habits, applied to every file.

01

Reviewed by the principal

Returns, reports and submissions are read by Divesh Yadav before they are filed or signed.

02

Positions written down

Every position is recorded with the provision relied on and the working papers retained, so the file can answer for itself later.

03

A calendar, shared early

Compliance dates for the year are shared at the outset. Work is prepared ahead of the due date, not on it.

Who we work with

Clients of several constitutions.

The firm acts for the entities listed here. Engagements are accepted where the firm is eligible to act and has the capacity to complete the work.

Individuals and HUFs
Proprietorships and partnership firms
Private limited companies
Limited liability partnerships
Trusts and societies

Sectors: no restriction — the firm takes work across trade, manufacturing, services and professional practice. No client names or logos appear on this site.

Contact

The office

Address
39/18/02, 1st Floor
Hans Park Market, Opp. Sector 23A
Gurgaon, Haryana 122017
Telephone
+91 87001 76960
Hours
Monday to Friday, 10:00 am to 6:00 pm
Saturday by appointment
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Write to the office

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