Terms of Professional Engagement

1. Client Record Accuracy

Clients engaging SM Accounting Consultancy for tax filing, GST 2B matching, or audit certification are responsible for supplying authentic, complete, and verifiable books of accounts, sales/purchase registers, and bank statements.

2. Statutory Timelines & Submissions

To prevent statutory late fee penalties (u/s 234E / GST Sec 47), required documents must be uploaded prior to cutoff dates established in our engagement agreement. Returns and audit reports are filed strictly upon client review and authorization.