L G & Associates

Your Financial & Legal Advisor

New Services


We are always updated with new trends.

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Digital Signature

A Digital code (generated and authenticated by public key encryption) which is attached to an electronically transmitted document to verify its contents and the sender's identity.

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G S T

Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced multiple cascading taxes levied by the central and state governments.

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TDS

Tax Deducted at Source or TDS is a means of collecting income tax in India.
The provisions related to TDS are governed by the Income Tax Act of 1961.

Services

We are here to provide you financial and legal help !
  • ACCOUNTING SERVICES

    We offer highly efficient accounting services which are provided by us for our local city clients.(Siliguri &,Jalpaiguri).

  • AUDING & ASSURANCE SERVICE

    We are blessed with team of qualified chartered accountants and highly qualified professionals , highly efficient in auditing and assurance services.

  • INCOME TAX SERVICE

    Our services include preparation of returns, getting assessment done, Tds compliance and income tax appeals before A.O, CIT and ITAT.

  • FINANCIAL SERVICE

    We have years of experience in providing business financial services to our clients. Our experts carefully analyze the current situation and accordingly prepare the project reports

  • COMPANY LAW MATTERS CONSULTANCY

    Our Wide range of products include merger and acquisitions, reconstructing, maintenance and compliance of statutory matters.

  • IMPORT EXPORT, TECHNOLOGY PARK, SPECIAL ECONOMIC ZONE

    Our services include:

    * Import Export Code Number

  • SOCIETIES & TRUST CONSULTANCY

    We are engaged in providing societies and trust consultancy to our clients.

  • DRAFTING SERVICES

    Drafting of deeds(Only related to partnership act,sale of goods act,negotiable instrument act,Indian contract act,labour laws,merchantile laws)

  • ISO CERTIFICATION & REGISTRATION

    “ISO 9001 Certified” means an organization has met the requirements in ISO9001. It defines an ISO 9000 Quality Management System (QMS).


Frequently Asked Questions


Here are the answers , what people frequently ask us

GST FAQs


What is Goods and Services Tax (GST)?

It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as set off. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer

What exactly is the concept of destination based tax on
consumption?

The tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply.

Which of the existing taxes are proposed to be subsumed under
GST?

The GST would replace the following taxes: (i) Taxes currently levied and collected by the Centre: Central Excise duty Duties of Excise (Medicinal and Toilet Preparations) Additional Duties of Excise (Goods of Special Importance) Additional Duties of Excise (Textiles and Textile Products) Additional Duties of Customs (commonly known as CVD) Special Additional Duty of Customs (SAD) Service Tax. Central Surcharges and Cesses so far as they relate to supply of goods and services (ii) State taxes that would be subsumed under the GST are: State VAT Central Sales Tax Luxury Taxd. Entry Tax (all forms) Entertainment and Amusement Tax (except when levied by the local bodies) Taxes on advertisements Purchase Tax. Taxes on lotteries, betting and gambling. State Surcharges and Cesses so far as they are late to supply of goods and services. The GST Council shall make recommendations to the Union and States on the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed in the GST.

What principles were adopted for subsuming the above taxes under GST?

The various Central, State and Local levies were examined to identify their possibility of being subsumed under GST. While identifying, the following principles were kept in mind: (i) Taxes or levies to be subsumed should be primarily in the nature of indirect taxes, either on the supply of goods or on the supply of services. (ii) Taxes or levies to be subsumed should be part of the transaction chain which commences with import/manufacture/ production of goods or provision of services at one end and the consumption of goods and services at the other. (iii) The subsumation should result in free flow of tax credit in intra and inter-State levels. The taxes, levies and fees that are not specifically related to supply of goods and services should not be subsumed under GST. (v) Revenue fairness for both the Union and the States individually would need to be attempted.

Which are the commodities proposed to be kept outside the purview of GST?

Article 366(12A) of the Constitution as amended by 101st Constitutional Amendment Act, 2016 defines the Goods and Services tax (GST) as a tax on supply of goods or services or both, except supply of alcoholic liquor for human consumption. So alcohol for human consumption is kept out of GST by way of definition of GST in constitution. Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel have temporarily been kept out and GST Council shall decide the date from which they shall be included in GST. Furthermore, electricity has been kept out of GST.

What type of GST is proposed to be implemented?

It would be a dual GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and / or services would be called the Central GST (CGST) and that to be levied by the States/ Union territory would be called the State GST (SGST)/ UTGST. Similarly, Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services.

Digital Signature FAQs


What is a digital signature?

A digital signature is used to help authenticate the identity of the creator of digital information. Digital signatures are based on digital certificates. Digital certificates are verifiers of identity issued by a trusted third party, which is known as a certification authority (CA). Digital signatures help establish the following authentication measures: Authenticity Integrity Non-repudiation

How can I digitally sign my application?

In the Digital Signature page you can sign your application. By digitally signing your installers and products in Advanced Installer, you will increase your user's confidence in you and your company, giving them peace of mind about your software.

Why do I get a random name for a digitally signed
package?

The information displayed on the security dialog (UAC prompt) is collected from the digital signature of the package. In this particular case if you set the Description field from the Digital Signature Page it will display the correct package name.

Why does the "Unknown Publisher" message appear during the install of a digitally signed package?

This problem occurs only if the SignTool.exe from Windows SDK v.7.0 or later is used to sign the package and the "File From Disk" option is enabled in Advanced Installer's Digital Signature Page. The package will appear as signed, but upon a closer inspection the certificate used in the signing process will be reported as invalid. Because of this, the "Unknown Publisher" message will be displayed on Windows Vista or above, during installation. As a solution, Microsoft recommends importing the certificate in the system store and automatically use it from here everytime a package is being digitally signed, instead of manually selecting the certificate file. In this case, the option "Automatically get certificate from system store" should be used in Advanced Installer's Digital Signature Page. Another solution, not recommended by Microsoft, is to use the SignTool.exe from an older version of Windows SDK along with the "File From Disk" option enabled in Advanced Installer Digital Signature Page.

Why does the "Unknown Publisher" message appear during the uninstall of a digitally signed package?

When a package is installed, Windows caches the MSI by placing it in the Windows\installer folder. During this process, all the unnecessary information (including the digital signature) is removed in order to decrease the size of the file. When an uninstall is launched from "Add or Remove programs" or through the Uninstall shortcut, Windows Installer uses the cached MSI. Since this file doesn't have a digital signature, the "Unknown Publisher" message will be shown. A solution for this is to make sure the user can uninstall the package only by launching the original file.

Why do I get the "Unmatching digital signature between EXE bootstraper and MSI database" message?

This error occurs when the signature from the .CAB or .MSI does not coincide with the one from the .EXE. This is an authentication security check done automatically by the .EXE boostrapper when the Enhanced User Interface is enabled.

GALLERY


We are a full service, chartered accountant firm.






Contact us

For better service , you're bound to contact us.

OUR SILIGURI LOCATION

Nehru Road, Khalpara, Siliguri - 734005
West Bengal - INDIA
Ph. No. +919832093139, +917407213675
0353-2500137

OUR KOLKATA LOCATION

GROUND FLOOR, 32A/30 SUREN SARKAR ROAD,
(LANDMARK: SUBASH SAROWAR POST OFFICE)
PHOOL BAGAN, KOLKATA - 700010
Ph. No. +919832424059 , +918017261881

OUR GANGTOK LOCATION

GROUND FLOOR,MASKEY BHAWAN, SISA GOLAI, NH-10
GANGTOK - 737101
Ph. No. +917031907317 , +919832093139

About
LG And Associates

A reputed Chartered Accountants firm in Siliguri, actively engaged in a full service, multi-disciplinary practice under various services. The Firm has immense experience rendering diverse professional services to an extensive base of clients and is an established name in its field.
Our endeavor is to provide qualitative, expert professional services rendered efficaciously, sagaciously and with keen attention to details to match clients requirements.Developing a special relationship with our clients forms the basis of our approach. Much of our new clients come to us at the express recommendation of others - clear evidence that our combination of skills, commercial awareness and standards of service meet the increasingly high expectations of our clients.

Contact Us.

Keep in Touch.

  • Nehru Road, Khalpara,
    Siliguri - 734005
    West Bengal - INDIA
  • +919832093139, +917407213675 & 0353-2500137
  • cacslalitgupta@gmail.com | help@calalitgupta.in
Bulk SMS - MSG91