Top CA in Raipur Airport Raipur for Tax Notices, GST Disputes and Audit
A Top CA in Raipur Airport Raipur for notices, GST disputes and audit is one who reads the notice before reacting, checks it against what was actually filed, replies with documents inside the deadline, and signs audit reports under their own ICAI registration. This page shows the notices you are most likely to receive, what to do in the first 48 hours, and how we handle each one.
Yatish Agrawal And Associates is an ICAI-registered Chartered Accountancy firm at Wallfort OZONE, Fafadih Road, Raipur (FRN 0320XXX), led by CA Yatish Agrawal (Membership No. 442XXX), who is personally involved in every engagement. If you already have a notice in hand, call 076111 15055.
Reviewed by CA Yatish Agrawal (M. No. 442XXX) · Section numbers refer to the Income-tax Act, 1961, which still governs FY 2025-26. The Income-tax Act, 2025 applies from FY 2026-27 and renumbers the sections.
Different people receive different notices. If you are salaried with investments or a property sale, the usual trouble is a Section 143(1) intimation or a 139(9) defective return, caused by income missing from AIS or the wrong ITR form. Freelancers and professionals tend to get 143(1) or 142(1) notices when receipts in AIS exceed what was reported or TDS credits do not match Form 26AS. Traders and service businesses face GST notices like ASMT-10 or REG-17 when GSTR-1, GSTR-3B and GSTR-2B disagree or returns stay unfiled for months. Above ₹1 crore turnover, cash payments, TDS defaults and overdue payments to small suppliers invite tax audit queries and 143(2) scrutiny. Companies and LLPs receive ROC default notices for late AOC-4, MGT-7, Form 8 or Form 11. Out-of-state companies run into GST queries when they operate before registering the location. Almost none of these are accusations. There are mismatches between what you reported and what the department holds, and a Top CA in Raipur Airport Raipur finds the mismatch, explains it and fixes it with documents.
We are an ICAI-registered Chartered Accountancy firm based in Raipur Airport Raipur, Chhattisgarh, operating under Firm Registration No. 0320XXX and led by CA Yatish Agrawal (ICAI Membership No. 442XXX), offering Income Tax, GST, Audit, Company Registration, and Accounting services to individuals, professionals, and businesses across the region.
When a notice has landed, choose a CA on five tests, not on the lowest fee.
They have handled this notice type before. Ask for an example, without client names.
They ask for the notice and the filed return before giving an opinion. Advice given without reading both is a guess.
They give you the deadline and the plan in writing.
They reply on the portal and hand you the acknowledgement. The reply is not done until you hold the receipt.
They tell you honestly if your position is weak. A CA who promises to "settle" a notice is selling you something else.
Read the notice, not a summary. Note the section, the period and the response deadline.
Check the portal. Official notices appear on the income tax e-filing portal or the GST portal. An email or SMS alone is not enough.
Don't ignore it, and don't phone the officer unprepared. An unanswered notice can lead to an order passed without your side.
Collect the papers the notice refers to: the return filed, bank statements, invoices, TDS certificates and working papers.
Respond on the portal and keep the acknowledgement.
Ask for more time early if you need it, not on the last day.
| Notice | What it means | What happens next | How a CA helps |
|---|---|---|---|
| 143(1) 143(1) intimation | Your return was processed. Figures may have been adjusted. This is not scrutiny. | Accept it, or file a rectification or revised return | Compares it with your return and AIS, tells you whether to accept or rectify |
| 139(9) 139(9) defective return | The return has an error or missing information, often the wrong ITR form | You get 15 days to correct it, otherwise it may be treated as invalid | Fixes the error and refiles inside the window |
| 142(1) 142(1) inquiry | The officer wants documents or information before assessing | Provide the details by the due date | Organises documents and drafts the covering reply |
| 143(2) 143(2) scrutiny | Your return has been selected for detailed examination. The notice must be issued within three months from the end of the financial year in which you filed. | Respond point by point with evidence, usually in stages | Prepares submissions and appears at hearings |
| 148A 148A / 148 reassessment | The department believes income escaped assessment. A show-cause under 148A comes first. | Reply to the show-cause; challenge the reopening if it is not valid | Checks validity and time limits, drafts the reply |
The commonest cause of a 143(1) or a scrutiny selection is a mismatch between your return and AIS or Form 26AS: interest income, TDS credits or high-value transactions that were left out. Checking these before filing is the cheapest protection you have.
A tax audit under Section 44AB applies when business turnover exceeds ₹1 crore (₹10 crore where cash receipts and cash payments each stay within 5% of the total) or professional receipts exceed ₹50 lakh. The CA examines your books and files Form 3CD, a 44-clause statement, with Form 3CA or 3CB, carrying a UDIN. The Income-tax Act, 2025 has an equivalent provision from FY 2026-27.
| Situation | Reasonable to handle yourself? |
|---|---|
| 143(1) intimation with a small, clear mismatch | Often yes, after reading it carefully |
| 139(9) defective return with an obvious error | Often yes |
| 142(1), 143(2) or any reassessment notice | No. The content of your reply shapes the whole case |
| GST scrutiny notice or show-cause with a demand | No. Legal drafting and timing matter |
| Registration cancellation notice | Better with a CA, given the short window |
| Tax audit | Must be done by a Chartered Accountant |
| Notice | What it means | Response window |
|---|---|---|
| ASMT-10 | Officer found discrepancies in your returns during scrutiny | Reply in ASMT-11 within 30 days |
| DRC-01 (show cause notice) | The department proposes a demand of tax, interest and penalty under Section 73, 74 or 74A depending on the financial year | Reply with documents, generally within 30 days |
| REG-03 | Officer needs clarification on your registration application | Reply in REG-04 within 7 working days |
| REG-17 | Show-cause notice for cancellation of your registration | Reply in REG-18 within 7 working days |
| Order against you | A demand or cancellation has been confirmed | Appeal in APL-01 within 3 months, with a pre-deposit of 10% of the disputed tax |
A GST notice nearly always starts with a mismatch between what you reported in GSTR-1, what you paid in GSTR-3B and what appears in GSTR-2B. The other common causes are input tax credit claimed above what GSTR-2B shows, returns filed late or not at all, and sales in your accounts that do not agree with sales declared. Reconciling these every month stops most notices before they are issued.
The notice itself, your registration certificate, returns for the period, GSTR-2B, sales and purchase registers, and bank statements. With these we can tell you the same day what the notice is about and what it will take to answer.
Our firm registration is FRN 0320XXX and CA Yatish Agrawal's membership is No. 442XXX. Both can be checked on the ICAI website. Audit and certification work carries a UDIN you can verify on ICAI's UDIN portal.
We do not promise outcomes, refunds or "settlement" with officers. We tell you what the notice means, what the law and the documents support, and what the realistic result is.
Abhinav Aggarwal of A Plus B Constructions LLP, New Delhi, said we were "super quick" in getting their GST registration done and prompt in resolving queries. We work with clients in Raipur Airport Raipur and with companies from other states.
For notice and audit work, this is what you get.
We identify the section, the period and exactly what is being asked.
We compare it with what was filed and what the portals show.
We write a reply with supporting documents, in plain, factual language.
CA Yatish Agrawal (M. No. 442XXX) reviews every reply before it goes in.
We upload on the portal, keep the acknowledgment and track the next date.
If we filed the original return or GST returns, we already know what was reported and why, which makes the reply faster and more accurate.
Read the section, period and deadline on the notice, check it on the e-filing portal, collect the documents it refers to and respond on the portal before the due date. Don't ignore it, and don't reply without reading it.
It depends on the type. A scrutiny notice (ASMT-10) generally allows 30 days. A show-cause on registration (REG-17) usually allows only 7 working days. The deadline is printed on the notice.
The officer can pass an order based only on the department's information. That often means added income, tax, interest and penalty, which is harder to reverse than a timely reply would have been.
Yes. A Chartered Accountant can be authorised to reply on the portal and appear on your behalf in assessment and appeal proceedings.
No. It is the outcome of automatic processing of your return. Scrutiny begins only with a notice under Section 143(2).
Yes. An appeal can be filed within three months of the order, with a pre-deposit of 10% of the disputed tax. The appellate authority can allow a further month in some cases.
Yes. We review the notice and the filing history, and tell you honestly whether the position can be defended and what it will take.
A business with turnover above ₹1 crore (₹10 crore if cash receipts and payments each stay within 5%), or a professional with gross receipts above ₹50 lakh. A CA must sign the report, and skipping it can attract a penalty of 0.5% of turnover or ₹1.5 lakh, whichever is lower.
Yatish Agrawal And Associates· Wallfort OZONE, 206 A, Fafadih Rd, Chowk, Raipur 492001 · 076111 15055 · Mon–Sat, 10 AM–8 PM
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