
Trusted Financial & Compliance Partners Since 2019
M/s. CSNR & Associates provides comprehensive Statutory Audit, Internal Audit, Direct & Indirect Taxation, and Corporate Secretarial advisory. Backed by 5 qualified CAs and SQC-1 quality assurance across Hyderabad, Khammam, and Kurnool.
Regulatory Circulars & Upcoming Due Dates
Live gazette notifications, CBDT/CBIC tax circulars, and impending statutory filing deadlines curated by CSNR & Associates partners.
Recent Official Circulars & Gazette Feeds
MCA Guidelines on Audit Trail (Edit Log) Compliance Verification
Implementation guidance for statutory auditors on verifying accounting software audit trail features under Companies (Accounts) Rules.
CBIC Notification No. 18/2026: Input Tax Credit Reconciliation Rules
Amendments to Rule 36(4) and Section 16(2)(aa) for mandatory matching of GSTR-2B input tax credit before claim in GSTR-3B.
CBDT Circular on Section 44AB Cash Transaction Thresholds
Clarifications on computation of 5% cash threshold for enhanced ₹10 Crore turnover limit under the Section 44AB of the Income Tax Act.
Impending Due Dates
TDS / TCS Monthly Deposit
GST TDS Monthly Return
GST TCS Monthly Return
Professional Tax (PT) Monthly Payment
Details of Outward Supplies (Monthly)

Message from the Managing Partner
“At CSNR & Associates, we believe that an audit is not merely a statutory mandate, but an invaluable strategic mirror for business health and compliance governance. Founded in 2019, our commitment is anchored in uncompromising ICAI quality standards, technical rigor, and building enduring, transparent relationships that genuinely respect our clients' perspectives.”
Specialized in statutory & tax audit, corporate litigation, forensic accounting, and systems governance for multi-crore enterprises across Telangana and Andhra Pradesh.
Comprehensive Audit, Tax & Governance Services
Operating under rigorous ICAI Standards on Auditing with custom audit programmes tailored to corporate entities, banks, societies, and growing enterprises.
Statutory Audit
Ensuring financial statements give a true and fair view in compliance with GAAP, Companies Act, and ICAI Standards on Auditing.
Internal Audit
Independent assurance evaluating organizational risks, governance frameworks, and the effectiveness of internal control systems.
Tax Audit
Conducted under Section 44AB of the Income Tax Act to ensure accurate computation of taxable income and statutory compliance.
System Audit
Mapping operational process flows and evaluating internal automated controls, IT security protocols, and data integrity.
Direct Tax Services
Corporate and individual income tax return filing, advance tax planning, TDS compliance, and employee emolument structuring.
Indirect Tax (GST & Professional Tax)
GST advisory, monthly return compliance (GSTR-1/3B), annual reconciliations (GSTR-9/9C), and State Professional Tax matters.
Why Corporate Leaders Trust CSNR & Associates
Institutional-grade audit procedures paired with partner-led personal accessibility.
Adherence to ICAI Quality Standards (SQC-1)
Our audit practice rigidly adheres to the Standards on Quality Control (SQC-1) promulgated by the ICAI, establishing documented multi-tier review mechanisms for every engagement.
Personalized, Long-Term Partnerships
We steer away from transactional compliance by embedding ourselves into our clients' business lifecycle, understanding their operational intricacies and growth aspirations.
Respect for the Client's 'Right to Disagreement'
We encourage open professional discourse and actively respect our clients' right to question interpretations. Constructive dialogue ensures legally fortified and commercially viable tax solutions.
Proactive Risk Mitigation & Timeliness
Statutory deadlines are treated as hard backstops. We operate on structured milestone calendars to eliminate last-minute compliance hazards and penal exposure.
Trusted Across Critical Commercial & Public Sectors
Specialized audit assurance and corporate advisory delivered across leading banks, tech enterprises, and government welfare bodies.
Banking & PSUs
PSU AuditsIT & Tech MNCs
Cross-Border TaxRenewable Power
Solar & WindReal Estate & EPC
₹100 Cr+ ProjectsPolice Welfare Boards
State SocietiesCo-operative MACS
MACS & TrustsEndorsements from Governance & Finance Leaders
“CSNR & Associates has managed our statutory audit and complex cross-border corporate tax compliance with exceptional precision and responsiveness. CA Narender Reddy and his team provide institutional-grade rigor with personal partner availability.”
Recent Technical Bulletins & Tax Insights
Timely analysis on statutory amendments, CBDT circulars, and GST compliance best practices.

Section 43B(h) MSME 45-Day Payment Rule: Tax Disallowance, Due Dates & Compliance
Section 43B(h) of the Income-tax Act, 1961 has significant implications for businesses that delay payments to Micro and Small Enterprises (MSEs). Where an amount payable to an eligible MSE is not paid within the time prescribed under Section 15 of the MSMED Act, 2006, the expenditure may be disallowed for income-tax purposes for that year. The provision applies from Assessment Year 2024–25 onwards and is particularly important during year-end tax and audit proceedings. Unlike several other provisions covered under Section 43B, the benefit of payment up to the income-tax return filing due date is not available for clause (h). Businesses therefore need to identify qualifying MSE suppliers, determine the applicable payment period and assess outstanding balances before finalising their accounts.

Annual Compliance Checklist for Private Limited Companies in India
A Private Limited Company in India is subject to a range of recurring compliance requirements under the Companies Act, 2013. These obligations continue even when the company has limited business activity or no significant transactions during the year. Annual compliance generally covers financial statements, annual return, Board meetings, Annual General Meeting (AGM), statutory audit and filings with the Registrar of Companies (ROC). Depending on the company's activities and circumstances, additional compliances relating to directors, auditors, related-party transactions, deposits, loans, charges and other corporate matters may also apply. For companies, timely compliance is important not only to avoid additional fees and penalties but also to maintain a clean corporate record and prevent difficulties in future transactions such as fundraising, bank financing, mergers, investments or closure of the company.

GST Annual Return GSTR-9: Reconciliation, Common Errors, Amendments & Year-End Compliance
Form GSTR-9 is the annual return prescribed under the GST law for eligible registered taxpayers. It consolidates the details of outward supplies, inward supplies, input tax credit, tax paid, refunds, demands and other relevant information reported during the financial year. GSTR-9 is not merely a compilation of previously filed GST returns. It provides an important year-end reconciliation exercise between the figures reported in GSTR-1, GSTR-3B, books of account and other relevant GST records. For financial years from FY 2024-25 onwards, registered persons having aggregate turnover of up to ₹2 crore in the relevant financial year are exempt from filing the annual return, pursuant to Notification No. 15/2025–Central Tax. For taxpayers required to file GSTR-9, careful reconciliation is essential because differences in turnover, tax liability, input tax credit and amendments can result in additional tax exposure or reporting inconsistencies.
Stay Informed with Regulatory & Tax Circulars
Receive concise, partner-vetted summaries of CBDT notifications, GST amendments, and MCA compliance due dates directly to your inbox.
Have a Complex Audit, Tax, or Regulatory Compliance Question?
Connect with CA Janga Narender Reddy and the partner team at our Hyderabad, Khammam, or Kurnool offices.