dnA Consulting

dnA Consulting Chartered Accountants and Certified Public Accountants

29/05/2026

Fun Fridays at .in

[Office, Fun Friday, Culture, Team Building, Best place to work]

15/05/2026

We said what we said. 👀 Watch till the end to see the real secrets behind the madness! 🤫✨ Tag the coworker who ALWAYS knows what's going on! 👇


14/05/2026

"Why do we need such a big agreement?" 📜 If you’ve ever wondered this, you’re not alone. Discover why short contracts aren't always safe and how to protect your business. Dropping soon! 🚀📉

10/05/2026

A recent ruling by the Tamil Nadu Authority for Advance Ruling offers a direct tax advantage for businesses providing employee transportation.

Most companies assume input tax credit is universally blocked for cab services and absorb the cost. This ruling clarifies a critical exception that can immediately improve your bottom line.

Here is the practical application.

1. Section 17(5) of the GST Act generally blocks input tax credit on renting or hiring motor vehicles.
2. State specific Shop and Establishment Acts often mandate employers to provide cab facilities for women employees.
3. Since this transportation is a statutory mandate and not a voluntary perk, it qualifies under the proviso to Section 17(5).
4. Businesses are therefore fully eligible to claim input tax credit on the GST paid for these specific cab services.

At dnA Consulting, we actively apply this provision to recover input tax credits for our clients. Aligning your tax strategy with state compliance mandates prevents legitimate credits from going unclaimed. Review your current transportation arrangements and tax filings.

CFO BusinessCompliance

09/05/2026

Restaurants and cafes that serve both food and ho**ah can no longer apply a flat 5% GST across the entire bill.

Clarifications and Advance Rulings under the GST Act have legally separated ho**ah from the standard definition of food and beverages.

This distinction directly changes how taxes must be calculated and charged to patrons at these establishments.

Here is how the tax application now works in practice:

1. Food and standard beverages remain at the standard 5% GST rate.
2. Ho**ah is explicitly excluded from the food and drink category as per Clause 6B of Schedule 2 of the GST Act.
3. Herbal ho**ah must be billed separately and attracts an 18% GST rate.
4. Tobacco-based ho**ah falls into the highest tax bracket, requiring a 40% GST rate.

For a restaurant or cafe owner, this means your billing software must itemize these products accurately to prevent severe compliance issues and penalties during a tax audit.

For consumers, ordering a to***co ho**ah alongside your meal will drastically inflate the tax portion of your final check compared to the older flat-rate billing methods.

The takeaway is clear. Tax authorities are strictly monitoring mixed-service bills to prevent revenue leakage.

Business owners must separate their invoicing for food and ho**ah immediately to remain compliant, and consumers should start checking their receipts to ensure they are paying the correct tax rates.

08/05/2026

Fun Fridays .in

{Fastest Growing Consulting Firms in India, Largest non-BiG4 GCC executors in India}

29/04/2026

The romance of baking is very different from the reality of running a top restaurant.

In this upcoming episode, I sit down with Dina Weber, Founder and Chef of Sapa Bakery, to discuss the unglamorous side of building one of India’s Top 50 Restaurants.

We cover three critical areas that every founder eventually faces:

1. The hard numbers that drive a creative business.
2. The emotional toll of scaling a brand from the ground up.
3. The exact moment when a passion project turns into a serious legacy.

At dnA Consulting, we know that true business insights come from the stories behind the balance sheet.

This conversation strips away the aesthetics to reveal what it actually takes to succeed in the fiercely competitive hospitality industry.

Stay tuned for the full episode. In the meantime, drop a comment below with what you think is the hardest part of turning a passion into a profitable business.

24/04/2026

A person may die.
But sometimes, the tax dispute does not.

And that is exactly where the law can become deeply unfair.
After a person passes away, the legal heir is suddenly asked to prove not just the loan recorded in the books, but even the lender’s own source of funds.

Think about that for a second.
How is a legal heir supposed to explain the private financial history of a third party in a transaction they never entered into?

Yes, Finance Act 2022 tightened Section 68.
Yes, Section 102(2) of the Income-tax Act, 2025 carries that position forward.

But that does not mean tax administration can demand the impossible.

A legal heir may have the bank entry.
A legal heir may have the confirmation.
A legal heir may have the deceased person’s papers.
But a legal heir does not inherit the deceased person’s personal knowledge.

That is why Section 159 of the 1961 Act and Section 302 of the 2025 Act matter.
A legal representative steps into the shoes of the deceased only to the extent of the estate.

Not to perform the impossible.

Forcing a legal heir to prove source of source in such a case is not fairness.

It is not sound tax administration.
And frankly, it is a dangerous way to apply the law.

If you are dealing with a tax issue involving a deceased assessee, dnA Consulting can help you handle the assessment, documentation, submissions and defence properly.

TaxLaw AssessmentProceedings dnAConsulting DeepakPokharna

23/04/2026

This is probably the cheapest compliance mistake you’ll fix in 2026.

MCA’s CCFS-2026 gives companies a limited window from 15 April 2026 to 15 July 2026 to clear pending ROC filings at sharply reduced cost. Annual filings can be regularised at just 10% of the additional late fee, dormant status at 50% of normal fee, and strike-off through STK-2 at 25% of filing fee.

If you have been postponing old filings, this is your warning.
Not because the law changed.
Because the cost of delay just became unnecessary.

Use the window. Fix the mess. Move on.

If your business needs help with pending ROC filings, dormant status, or strike-off planning, dnA Consulting can help end to end.

StartupIndia CorporateLaw BusinessOwners dnAConsulting

14/04/2026

I gave my team a simple test this week. They received a card with a printed half circle and a prompt to show their creativity. The results were telling about how we approach client work.

1. Ambiguity is the daily reality of consulting. Clients rarely hand us a complete picture. They give us a fragment and expect us to build the rest of the strategy.

2. Speed and ex*****on matter. No one stared at the paper waiting for inspiration. They took the shape and immediately turned it into something tangible. This mirrors how we handle real-time advisory rather than just looking backward at historical data.

3. Perspective changes everything. One person saw a smiling face, another saw a bird, and another saw a landscape. When analyzing financial data, looking at the same numbers from a different angle often reveals hidden risks or opportunities.

The best teams do not just process information. They transform it into something valuable.

What would you build from a half circle?

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