SAMPLE · A REFUSAL

This one did not get a report.

A fuel retail partnership, FY 2025-26. 120 ledgers, 14,401 vouchers, parsed in under a second. The expanded trial balance did not balance, so no report was generated.

Refused — parse could not be tied out

Debits ₹27,07,60,825 against credits ₹27,35,04,170. A difference of ₹27,43,344. The export supplied contained no capital or proprietor accounts, so the books cannot balance and no figure resting on them can be trusted.

We do not publish a report in this state. A missing report is recoverable. A confident wrong one is not.

Gate results

GateStatusDetail
Expanded trial balance balancesFailedDr ₹27,07,60,825 vs Cr ₹27,35,04,170
TDS 194C reconcilesPassedTDS 194C Payable
TDS 194J reconcilesPassedTDS 194J Payable
TDS 194Q reconcilesPassedTDS 194Q Payable 0.10%
TDS 194-I reconcilesPassedTDS on Rent 194I Payable
Tax deducted FROM the assessee, correctly classifiedPassedFCPL TDS 194C · RBML TDS A/C · TCS Receivable 206C(1H)
Every file was readPassed—

What it found anyway.

The cash scan completed before the refusal. It is shown here because it is the kind of finding that does not wait for a balanced expanded trial balance.

CLAUSE 21(d) · s.40A(3)High

₹10,00,000 paid in cash to one payee across two days

Facts

Two payments of ₹5,00,000 each, on 13 October 2025 and 31 March 2026, to Rajendra S Shah. 182 cash party-days were tested in total; these two exceeded the limit.

LedgerCash
FolioVch 472, Vch 853
Pagen/a — Tally XML export carries no page numbers. The voucher number identifies the entry.

Our comments

Section 40A(3) disallows the whole of any expenditure paid otherwise than by account-payee cheque where payments to one payee in one day exceed ₹10,000. ₹5,00,000 in a single day is fifty times the limit. If any part of this is a loan repayment rather than expenditure, section 269T applies instead and carries a penalty equal to 100% of the amount under section 271E.

Amount involved₹10,00,000
Taxnq
Interestnq
Penaltynq

Do this

Establish what these two payments were for before anything else in this file is looked at.

OwnerManagement

What we asked for.

Send the ledgers including capital and proprietor accounts, with the trial balance, profit and loss account and balance sheet. The engine will run again and either produce a report or say why it cannot.

Run your books →

₹5,000 one-time · One company · All four modules.