# Vikash Choudhary & Associates - Chartered Accountants > Vikash Choudhary & Associates (VCA) is a Chartered Accountancy partnership firm (ICAI Firm Registration No. 330249E) with its Head Office in Guwahati, Assam and a Branch Office at Jagiroad, Assam, India. Established on 27 April 2018 by CA. Vikash Kumar Choudhary as a proprietorship and later converted into a partnership. Services, in four groups: Audit & Assurance; Taxation & Compliance; Accounting & Advisory; Corporate & International (including India-UAE cross-border support on the Indian side, with UAE-side matters coordinated with UAE-licensed professionals). Key facts: - Firm: Vikash Choudhary & Associates, Chartered Accountants (partnership). ICAI FRN: 330249E. - Partners: CA. Vikash Kumar Choudhary, FCA (ICAI M. No. 312470; Founder and Partner; Chairman, CPE Committee, Guwahati Branch (EIRC) of ICAI; Peer Reviewer; ICAI AICA Levels 1 and 2) and CA. Neha Choudhary, FCA, CPA (Associate) Australia (ICAI M. No. 313287; Partner; certificate courses on UAE Corporate Tax and UAE Accounting). - Head Office: 2nd Floor, Sri Om Plaza, K.C. Road, Chatribari, Guwahati, Kamrup Metropolitan, Assam 781001, India. - Branch Office: C/o Bikash Kumar Jain, Silbhanga, A.T. Road, Jagiroad, Morigaon, Assam 782410, India. - Contact: cavikash.vca@gmail.com, +91 88224 20619, +91 96788 58377. Enquiry form: https://ca-vca.com/contact - Website content is general information, not professional advice, and is published in line with ICAI guidelines for members' websites. ## Firm - [Vikash Choudhary & Associates | Chartered Accountants](https://ca-vca.com/): Vikash Choudhary & Associates, Chartered Accountants — assurance, taxation, accounting, compliance, advisory, regulatory updates and practical resources. - [About Us](https://ca-vca.com/about): About Vikash Choudhary & Associates, Chartered Accountants — background, professional approach, areas of work and office presence. - [Our Team](https://ca-vca.com/team): Partners and professional team of Vikash Choudhary & Associates, Chartered Accountants. - [Careers](https://ca-vca.com/careers): Careers and articleship opportunities at Vikash Choudhary & Associates. - [Contact Us](https://ca-vca.com/contact): Contact Vikash Choudhary & Associates — Head Office at Chatribari, Guwahati and Branch Office at Jagiroad, Assam. ## Services - [Audit & Assurance](https://ca-vca.com/services/audit) (Audit & Assurance): We undertake audit and assurance assignments after completing the applicable independence, eligibility, competence, conflict and engagement-acceptance checks. - [Certification](https://ca-vca.com/services/certification) (Audit & Assurance): We issue eligible professional certificates only where the applicable law permits and the required records and procedures support the statement being certified. - [Reports & Attestation](https://ca-vca.com/services/attestation) (Audit & Assurance): We support eligible reports and attestation assignments governed by the applicable Standards on Auditing, assurance standards, guidance notes, laws and regulator requirements. - [Direct Taxation](https://ca-vca.com/services/direct-tax) (Taxation & Compliance): Support for income-tax computations, returns, TDS, notices and related compliance based on the taxpayer’s facts, records and applicable law. - [GST & Indirect Tax](https://ca-vca.com/services/gst) (Taxation & Compliance): GST registration, return, reconciliation, refund-documentation and compliance support based on the taxpayer category and current portal requirements. - [Payroll-linked Compliance](https://ca-vca.com/services/payroll) (Taxation & Compliance): Coordination of recurring payroll-linked compliances such as TDS, EPF and ESIC based on employee data and applicable registrations. - [Accounting & Bookkeeping](https://ca-vca.com/services/accounting) (Accounting & Advisory): Accounting-process support for maintaining books, reconciliations and financial information under an agreed responsibility matrix. - [MIS & Management Reporting](https://ca-vca.com/services/mis) (Accounting & Advisory): Design and preparation support for periodic management information, reconciliations and decision-support reports. - [Virtual Finance Support](https://ca-vca.com/services/virtual-finance) (Accounting & Advisory): Periodic finance-function support covering accounting oversight, management information and compliance coordination under an agreed scope. - [Bank Finance Documentation](https://ca-vca.com/services/bank-finance) (Accounting & Advisory): Preparation and coordination support for projected financial information, CMA data and schedules used in credit proposals, without implying lender approval. - [Startup & MSME Advisory](https://ca-vca.com/services/startup-msme) (Accounting & Advisory): Entity setup, accounting-system, financial-control and official-resource support for startups and MSMEs, without representing any government endorsement. - [Corporate & ROC Support](https://ca-vca.com/services/corporate-roc) (Corporate & International): Company and LLP formation, filing and compliance coordination based on the applicable entity type and Ministry of Corporate Affairs requirements. - [FEMA & Cross-border Matters](https://ca-vca.com/services/fema) (Corporate & International): Information and compliance coordination for eligible foreign-exchange, cross-border, export-import and related reporting matters, subject to the exact transaction and professional eligibility. - [India–UAE Cross-border Support](https://ca-vca.com/services/india-uae) (Corporate & International): Support on the Indian side of India–UAE business activity — Indian tax, FEMA, transfer-pricing documentation and accounting — with coordination of UAE-side information. We are a firm of Chartered Accountants in India; we do not hold a UAE licence, and UAE filings or representation are handled by appropriately licensed UAE professionals. ## Knowledge articles - [Income-tax Act, 2025: what changed from 1 April 2026](https://ca-vca.com/blog/income-tax-act-2025-transition) (Income Tax, updated 2 November 2026): The Income-tax Act, 2025 is now the operative framework for income arising from 1 April 2026. The most visible change for many taxpayers is terminology: the new law uses “Tax Year” rather than the previous-year... - [Assessment Year and Tax Year during the 2026 transition](https://ca-vca.com/blog/ay-vs-tax-year-2026) (Income Tax, updated 1 November 2026): The shift to the term “Tax Year” applies to income earned from 1 April 2026 onwards. This means Tax Year 2026-27 relates to income earned during the financial year beginning 1 April 2026. Older income periods c... - [ITR utilities for AY 2026-27: a filing-readiness checklist](https://ca-vca.com/blog/itr-utilities-ay-2026-27) (Income Tax, updated 31 October 2026): The Income Tax Department releases return utilities in stages. For AY 2026-27, the offline utilities for ITR-6 and ITR-7 were among the last to be released, in August 2026. Revised and belated returns... - [Old versus new tax regime: a decision framework for individuals](https://ca-vca.com/blog/old-vs-new-regime-framework) (Income Tax, updated 30 October 2026): Choosing a tax regime should be based on taxable-income composition and eligible deductions rather than a headline tax rate. Start with gross income by source, identify special-rate income separately, and then ... - [TDS compliance in Tax Year 2026-27: a practical workflow](https://ca-vca.com/blog/tds-compliance-workflow-2026) (TDS, updated 29 October 2026): TDS compliance begins before payment. Identify the nature of payment, the payee status, the event that triggers deduction, the applicable section and whether a threshold or exception applies. For events on or a... - [Advance tax: turn the four instalments into a forecasting process](https://ca-vca.com/blog/advance-tax-planning) (Income Tax, updated 28 October 2026): Advance tax should be managed as a rolling forecast rather than a four-date reminder. Begin with estimated annual taxable income, remove expected TDS/TCS and other eligible credits, then compare the resulting l... - [GSTR-1 monthly filing: a controlled outward-supply checklist](https://ca-vca.com/blog/gstr1-monthly-checklist) (GST, updated 27 October 2026): For monthly filers, the GST Portal states that GSTR-1 is generally due by the 11th day of the succeeding month, subject to notified extensions. The filing process should begin with the sales register, not the p... - [GSTR-3B: why reconciliation matters before filing](https://ca-vca.com/blog/gstr3b-reconciliation) (GST, updated 26 October 2026): GSTR-3B is a summary return, so errors can be easy to hide inside totals. For monthly filers, the GST Portal identifies the 20th day of the succeeding month as the general due date, subject to extensions. Quart... - [QRMP and IFF: what eligible GST taxpayers should know](https://ca-vca.com/blog/qrmp-iff-explained) (GST, updated 25 October 2026): The Quarterly Return Monthly Payment scheme allows eligible taxpayers to file GSTR-1 and GSTR-3B quarterly while paying tax monthly. The GST Portal describes eligibility broadly around aggregate turnover up to ... - [Input tax credit reconciliation: five controls that prevent avoidable GST differences](https://ca-vca.com/blog/itc-reconciliation-controls) (GST, updated 24 October 2026): A good ITC process matches three datasets: the purchase register, supplier-reported portal information and the tax actually claimed in the return. Differences should be categorised rather than simply carried fo... - [HSN and SAC classification: use the quick finder as a starting point](https://ca-vca.com/blog/hsn-sac-classification-basics) (GST, updated 23 October 2026): HSN classifies goods while SAC codes are used for services. Correct classification affects rate, reporting and sometimes exemption or compliance treatment. A keyword match is therefore only a starting point.... - [Preparing records for an audit: an information-readiness guide](https://ca-vca.com/blog/audit-preparation-records) (Audit & Assurance, updated 22 October 2026): Audit preparation is easier when information is organised before fieldwork begins. Start with the trial balance, finalised ledgers, bank reconciliations, receivable/payable ageing, fixed-asset register, invento... - [Internal controls for growing businesses: start with the transaction cycle](https://ca-vca.com/blog/internal-controls-sme) (Business Advisory, updated 21 October 2026): Internal control does not begin with a large policy manual. Start with the transaction cycles where cash, inventory, revenue and payments move through the business.... - [Month-end close: a practical checklist for cleaner books](https://ca-vca.com/blog/month-end-close-checklist) (Accounting, updated 20 October 2026): A disciplined month-end close turns accounting data into reliable management information. Set a cut-off date and begin with bank, cash, sales, purchases and payroll completeness.... - [MIS and cash-flow reporting for growing businesses](https://ca-vca.com/blog/mis-cashflow-reporting) (Accounting, updated 19 October 2026): A useful MIS answers decisions, not just accounting questions. Start with revenue, gross margin, operating costs, receivables, payables, inventory and cash. Compare actual results with budget and the previous p... - [MSME and Udyam: information a business should keep ready](https://ca-vca.com/blog/msme-udyam-basics) (MSME, updated 18 October 2026): MSME classification and Udyam registration affect access to schemes and can interact with commercial and compliance processes. Businesses should use the official Udyam and Ministry of MSME portals rather than p... - [FEMA FLA return: a preparation guide for Indian entities](https://ca-vca.com/blog/fema-fla-return-basics) (FEMA, updated 17 October 2026): The RBI’s Foreign Liabilities and Assets reporting framework applies to specified Indian entities with relevant foreign investment or overseas investment positions. Applicability should be checked against the c... - [IEC and DGFT compliance: a starting guide for exporters and importers](https://ca-vca.com/blog/dgft-iec-export-compliance) (DGFT, updated 16 October 2026): An Importer Exporter Code is a foundational identifier for many cross-border trade activities. Before using it, confirm entity particulars and ensure the DGFT profile remains aligned with PAN, address and autho... - [APEDA: when agricultural and processed-food exporters should check the portal](https://ca-vca.com/blog/apeda-exporter-overview) (Exports, updated 15 October 2026): APEDA supports and regulates specified agricultural and processed-food export sectors. Businesses dealing in scheduled products should check APEDA requirements together with DGFT, customs, food-safety and desti... - [FSSAI compliance: a practical starting point for food businesses](https://ca-vca.com/blog/fssai-business-compliance) (FSSAI, updated 14 October 2026): Food businesses should begin by identifying the nature and scale of activity and the appropriate FSSAI registration or licence category. Product standards, labelling, hygiene and record requirements can differ ... - [Trade marks and patents: choosing the right IP starting point](https://ca-vca.com/blog/trademark-patent-basics) (Intellectual Property, updated 13 October 2026): A trade mark protects brand identifiers such as names and marks, while patents protect qualifying inventions. The first step is to identify what business asset actually needs protection; a company name, a produ... - [EPF and ESI monthly compliance: build one payroll control sheet](https://ca-vca.com/blog/epf-esi-monthly-control) (Payroll, updated 12 October 2026): EPFO and ESIC both have recurring employer obligations, but the employee coverage, wage basis and scheme rules are different. A payroll team should maintain one control sheet that separately identifies EPF and ... - [UAE Corporate Tax and VAT: an official-resource guide for businesses](https://ca-vca.com/blog/uae-corporate-tax-vat-guide) (UAE Tax, updated 11 October 2026): UAE Corporate Tax and VAT are separate taxes. A business may have obligations under one or both frameworks depending on its activities, status and thresholds. The Federal Tax Authority publishes legislation, gu... - [Preparing financial information for a bank-finance discussion](https://ca-vca.com/blog/bank-finance-documentation) (Business Finance, updated 9 October 2026): A bank-finance package should allow the lender to understand the business, historic performance, working-capital cycle, existing debt and the purpose of the requested facility. Begin with final or provisional f... - [GST registration: documents and decisions to organise first](https://ca-vca.com/blog/gst-registration-readiness) (GST, updated 8 October 2026): Before applying for GST registration, determine the legal entity, principal place of business, additional places, authorised signatory and nature of supplies. Registration should reflect the actual business str... - [How a business should use regulatory-update feeds without creating compliance risk](https://ca-vca.com/blog/regulatory-update-monitoring) (Compliance Management, updated 7 October 2026): A regulatory feed is an early-warning mechanism, not a legal-opinion engine. Its job is to surface new official material quickly and preserve the source link, title and date.... ## Tools and references - [Regulatory Updates](https://ca-vca.com/updates): Recent regulatory and professional updates from official sources including RBI, Income Tax, GST, ICAI, DGFT and EPFO. - [Resources](https://ca-vca.com/resources): Professional resources, official law links, checklists and guides from Vikash Choudhary & Associates. - [Tools and Calculators](https://ca-vca.com/tools): Vikash Choudhary & Associates — income tax, regime comparison, salary, EMI, annuity, GST, TDS, advance tax, SIP and HSN/SAC tools. - [Due-Date Calendar](https://ca-vca.com/due-dates): Due-date calendar and recurring compliance references for Income Tax, GST, EPF, ESIC and related requirements. - [Important Links](https://ca-vca.com/links): Official Indian and UAE government, regulatory and professional links curated by Vikash Choudhary & Associates. ## Optional - [Full text of all articles and services](https://ca-vca.com/llms-full.txt) - [Privacy Notice](https://ca-vca.com/privacy) - [Terms of Use](https://ca-vca.com/terms) - [Disclaimer](https://ca-vca.com/disclaimer)