Welcome to K.M.AGARWAL & CO, Chartered Accountant

K.M.Agarwal & Co. is a Delhi based CA Firm, founded in 1969 by CA K.M.Agarwal (Ex- President ICAI). Under the Guidance of our founder Partner and also led by robust team of skilled and proficient Chartered Accountants,we are committed to delivering quality services to our clients with the best financial and audit solutions.

We Provide all financial services related to Auditing and Assurance, Taxation, Due Diligence Services, Societies and Trust (NGO), International Taxation, Company Law Matters Consultancy, Accounting, Startup Services,

Our Clientele includes leading PSUs, Banks, Infrastructure Companies, Power Generation & Distribution Companies, Manufacturing Companies, Printing and Publishing Companies, Real Estate Companies, Educational Institutions and many public and private sector companies in various industries

Our Head office is located at Delhi and have 2 branch offices in Meerut and Delhi.

Firm is having PAN India presence through associates' network and have been successfully carrying out PAN India assignments

Audit and Assurance Services

We perform various auditing and assurance assignments, removing complexities

GST Advisory

Our GST Advisory Team is equipped with the best minds of the industry, who

Direct (Income Tax) Advisory

Corporates, Partnership Firms, LLPs, Individuals, etc. All of them need to comply

Starting of New Business

We help in setting up a new company, LLP, advisory related to incorporation

NRI Tax/ Investment Advisory

Experts from each area would help you plan, invest, maximize the return

Accounting and Book- Keeping

Accounts Receivable and Payable Management., Payroll Processing.

News

13 Jan 26
CBIC Session Highlights Expanded Role of Auditors Under GST 2.0
Union Budget 2026-27 to Be Presented on 1st February, Sunday
GST E-Way Bill Generation Hits Record High in December 2025, Up 23.6% YoY
ITAT Jaipur Remands ?76.31 Lakh Addition Case, Grants Taxpayer Another Chance
Kerala GST AAR: Exam Fees Charged by Devaswom Recruitment Board Now Taxable
11 Jan 26
Mandatory Service Charge by Restaurants Illegal: CCPA Takes Action Against 27 Establishments
Special Deposit Scheme Interest Rate Fixed at 7.1% for Jan-March 2026
Tripura HC: GST ITC Can’t Be Denied to Buyers Due to Supplier’s Filing Defaults
10 Jan 26
ITAT: Selection of ITR-7 Over ITR-5 a Procedural Error, Orders Reassessment to Safeguard Taxpayer Rights
HP HC Sets Aside GST Demand of INR 16.72 Lakh in Alleged Illegal ITC Case
Telangana HC: Income Earned from the Sale of Tissue-Cultured Plants Is Exempt U/S 10(1)
08 Jan 26
CBDT Notifies Two Authorities for Income Tax Exemption Under Section 10(46A) With Effect From AY 2024-25
Govt Opens Tax Portal APIs: Large Taxpayers May Shift to Automated Compliance
Allahabad HC Declines Writ Jurisdiction in GST Seizure Case, Mandates Use of Statutory Appellate Channels
How Biometric Attendance Automates Payroll Software Tasks
Clubbing of Tax Periods in Single GST SCN Not Allowed: Karnataka HC
Karnataka HC Quashes Coercive GST Recovery Against Third Party, Upholds Corporate Separateness
07 Jan 26
CBDT Grants Tax-Exempt Status to UAE-Regulated Pension Fund Under Section 10(23FE)
Calcutta HC: GST Refund Under Section 54 Allows for ITC on E-Rickshaw Stereo Systems
ITAT Visakhapatnam Grants Relief From ?12.93 Lakh Tax Demand Arising From Fraudulent Revised ITR
Allahabad HC Cancels GST Order, Excludes Rectification Period for Appeal Under Section 107
06 Jan 26
ICAI Releases Comprehensive Handbook on GST Compliance for E-Commerce Operators
Union Budget 2026-27: Industry Bodies Seek Targeted Credit Relief for MSMEs
Allahabad HC Rejects Plea to Quash GST Fraud Notice, Orders Tax Department to Reveal Evidence
Calcutta HC Stays 10% Pre-Deposit Recovery in Challenge to Time-Barred GST Demand U/S 73
CBDT Mandates IT Department Readiness for Upcoming Direct Tax Law Overhaul
05 Jan 26
GSTN Enables Online Opt-In Declaration for Specified Premises
Income Tax Department Releases Updated Common Offline Utilities for ITR 1 to ITR 7
inance Ministry Declares ICEGATE and ACES-GST as `Protected Systems` under Information Technology Act, 2000
04 Jan 26
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
HSNS Cess Act, 2026: Finance Ministry Releases Detailed FAQs for Industry
03 Jan 26
Gujarat AAR: GST Exemption for Tree Plantation in Non-Forest Areas by Charitable Trusts
Big Compliance Relief: MCA Shifts Director KYC Filing to Once Every Three Years
India’s December 2025 Gross GST Revenue Hits ?1.75 Lakh Cr; Records 6.1% Year-on-Year Growth
02 Jan 26
MCA Revises Director KYC Norms, DIR-3-KYC Filing Required Once Every 3 Years
01 Jan 26
Council May Reduce GST Rate from 18% to 5% on Air and Water Purifiers
IndiGo Receives ?458 Cr GST Order U/S 74; Airline Confirms Intent to Appeal
MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination
31 Dec 25
GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC
MSME Year-End Review 2025: Key Achievements, Schemes and Policy Reforms
Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC
Delayed ITR Filing: Delhi HC Denies Canadian Citizen’s Plea, Holds Ignorance of Indian Tax Law No Excuse
30 Dec 25
Due Date Revised for AOC-4, AOC (CFS) AOC-4 XBRL & MGT-7, 7A (FY 2024-25)
GSTN Introduces Strict ITC Validations: Negative Reclaim and RCM Ledger Balances to Be Disallowed
GSTAT Assigns Judicial Benches for Members to Enable Appellate Proceedings
Uttarakhand HC: Reopening Assessment U/S 148 Can’t Be Re-Proposed After Rejection
GCCI Urges FM to Waive Late Fees for GSTR-9 & 9C Filing for FY 2024–25
29 Dec 25
GSTR-9 & GSTR-9C Deadline Extension Sought as Compliance Complexities Rise
Customs Duty Rationalisation Likely Next as Centre Completes GST, IT Overhaul
CBDT Releases Updated Offline ITR Utilities for AY 2025-26
02 Jan 25
GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025
ITAT Mumbai: Rent Earned from Co-operative Society’s Admin Building Taxable as House Property Income
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh
Ahmedabad ITAT Allows Appeal Over Section 80IC Deduction Rejection Due to Village Name Discrepancy
IT Section 14A Applies Prospectively from April 2022: Surat ITAT Quashes PCIT Order

13 Jan 26

CBIC Session Highlights Expanded Role of Auditors Under GST 2.0

Union Budget 2026-27 to Be Presented on 1st February, Sunday

GST E-Way Bill Generation Hits Record High in December 2025, Up 23.6% YoY

ITAT Jaipur Remands ?76.31 Lakh Addition Case, Grants Taxpayer Another Chance

Kerala GST AAR: Exam Fees Charged by Devaswom Recruitment Board Now Taxable

11 Jan 26

Mandatory Service Charge by Restaurants Illegal: CCPA Takes Action Against 27 Establishments

Special Deposit Scheme Interest Rate Fixed at 7.1% for Jan-March 2026

Tripura HC: GST ITC Can’t Be Denied to Buyers Due to Supplier’s Filing Defaults

10 Jan 26

ITAT: Selection of ITR-7 Over ITR-5 a Procedural Error, Orders Reassessment to Safeguard Taxpayer Rights

HP HC Sets Aside GST Demand of INR 16.72 Lakh in Alleged Illegal ITC Case

Telangana HC: Income Earned from the Sale of Tissue-Cultured Plants Is Exempt U/S 10(1)

08 Jan 26

CBDT Notifies Two Authorities for Income Tax Exemption Under Section 10(46A) With Effect From AY 2024-25

Govt Opens Tax Portal APIs: Large Taxpayers May Shift to Automated Compliance

Allahabad HC Declines Writ Jurisdiction in GST Seizure Case, Mandates Use of Statutory Appellate Channels

How Biometric Attendance Automates Payroll Software Tasks

Clubbing of Tax Periods in Single GST SCN Not Allowed: Karnataka HC

Karnataka HC Quashes Coercive GST Recovery Against Third Party, Upholds Corporate Separateness

07 Jan 26

CBDT Grants Tax-Exempt Status to UAE-Regulated Pension Fund Under Section 10(23FE)

Calcutta HC: GST Refund Under Section 54 Allows for ITC on E-Rickshaw Stereo Systems

ITAT Visakhapatnam Grants Relief From ?12.93 Lakh Tax Demand Arising From Fraudulent Revised ITR

Allahabad HC Cancels GST Order, Excludes Rectification Period for Appeal Under Section 107

06 Jan 26

ICAI Releases Comprehensive Handbook on GST Compliance for E-Commerce Operators

Union Budget 2026-27: Industry Bodies Seek Targeted Credit Relief for MSMEs

Allahabad HC Rejects Plea to Quash GST Fraud Notice, Orders Tax Department to Reveal Evidence

Calcutta HC Stays 10% Pre-Deposit Recovery in Challenge to Time-Barred GST Demand U/S 73

CBDT Mandates IT Department Readiness for Upcoming Direct Tax Law Overhaul

05 Jan 26

GSTN Enables Online Opt-In Declaration for Specified Premises

Income Tax Department Releases Updated Common Offline Utilities for ITR 1 to ITR 7

inance Ministry Declares ICEGATE and ACES-GST as `Protected Systems` under Information Technology Act, 2000

04 Jan 26

GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025

HSNS Cess Act, 2026: Finance Ministry Releases Detailed FAQs for Industry

03 Jan 26

Gujarat AAR: GST Exemption for Tree Plantation in Non-Forest Areas by Charitable Trusts

Big Compliance Relief: MCA Shifts Director KYC Filing to Once Every Three Years

India’s December 2025 Gross GST Revenue Hits ?1.75 Lakh Cr; Records 6.1% Year-on-Year Growth

02 Jan 26

MCA Revises Director KYC Norms, DIR-3-KYC Filing Required Once Every 3 Years

01 Jan 26

Council May Reduce GST Rate from 18% to 5% on Air and Water Purifiers

IndiGo Receives ?458 Cr GST Order U/S 74; Airline Confirms Intent to Appeal

MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination

31 Dec 25

GST Returns & E-Way Bills Sufficient to Prove Movement of Goods, Toll Plaza Receipts Not Required: Allahabad HC

MSME Year-End Review 2025: Key Achievements, Schemes and Policy Reforms

Mere Bona Fide Mistakes in GSTR-3B Can’t Automatically Trigger GST Section 73 Proceedings: Karnataka HC

Delayed ITR Filing: Delhi HC Denies Canadian Citizen’s Plea, Holds Ignorance of Indian Tax Law No Excuse

30 Dec 25

Due Date Revised for AOC-4, AOC (CFS) AOC-4 XBRL & MGT-7, 7A (FY 2024-25)

GSTN Introduces Strict ITC Validations: Negative Reclaim and RCM Ledger Balances to Be Disallowed

GSTAT Assigns Judicial Benches for Members to Enable Appellate Proceedings

Uttarakhand HC: Reopening Assessment U/S 148 Can’t Be Re-Proposed After Rejection

GCCI Urges FM to Waive Late Fees for GSTR-9 & 9C Filing for FY 2024–25

29 Dec 25

GSTR-9 & GSTR-9C Deadline Extension Sought as Compliance Complexities Rise

Customs Duty Rationalisation Likely Next as Centre Completes GST, IT Overhaul

CBDT Releases Updated Offline ITR Utilities for AY 2025-26

02 Jan 25

GST Collections Rise 6.1% to Rs 1.75 Lakh Crore in December 2025

ITAT Mumbai: Rent Earned from Co-operative Society’s Admin Building Taxable as House Property Income

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Arunachal Pradesh

Ahmedabad ITAT Allows Appeal Over Section 80IC Deduction Rejection Due to Village Name Discrepancy

IT Section 14A Applies Prospectively from April 2022: Surat ITAT Quashes PCIT Order

Readmore...

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

15 Jan 26 Statement of Foreign Remittances by Authorized Dealers for December quarter.

15 Jan 26 Uploading declarations received in Form 15G/15H for December quarter.

15 Jan 26 Contribution from Jul-Dec. Amount = No of employee as on 31 Dec X Rs 3

15 Jan 26 TCS Statements for December quarter.

15 Jan 26 ESI payment for December.

15 Jan 26 E-Payment of PF for December.

15 Jan 26 Details of Deposit of TDS/TCS of December by book entry by an office of the Government.

18 Jan 26 Payment of tax by Composition taxpayers for December quarter.

20 Jan 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for December. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.

20 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 Jan 26 Summary Return cum Payment of Tax for December by Monthly filers. (other than QRMP).

22 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra an

22 Jan 26 Summary Return of December quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, And

24 Jan 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Dec quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, Wes

24 Jan 26 Summary Return of December quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha,

28 Jan 26 Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for December .

31 Jan 26 Annual Return by OPCs and Small Companies.

31 Jan 26 Filing of financial statements by Cos (Other than OPCs) for FY 2024-25 with the ROC. (30 days from AGM.)

31 Jan 26 Filing a report on Corporate Social Responsibility by every company covered u/s 135 of the Companies Act, 2013.