| Sheet | Coverage |
|---|---|
| Index & Cover | Engagement details + full clause index with status tracking |
| Cl.01 — Basic Info | Clauses 1–5: Name, PAN, date of commencement, s.44AB |
| Cl.06 — Partners | Partner/member details, profit share, remuneration |
| Cl.07 — Business | Nature & NIC code of business |
| Cl.09 — Turnover | Reconciliation: Books vs GSTR-1/3B vs Form 26AS |
| Cl.11 — Method | Accounting method & AS deviation details |
| Cl.12 — Stock | Closing stock valuation method |
| Cl.14 — Sec 40a | Disallowances u/s 40(a) & 40A with auto-computed difference |
| Cl.22 — Sec 43B | Actual payment tracker with disallowance formula |
| Cl.28 & 34 — TDS | Section-wise TDS/TCS with auto-default calculation |
| Cl.29 — Quantitative | Principal item-wise quantity reconciliation |
| Cl.30 — Ratios | GP ratio, NP ratio, stock turnover — formula-driven |
| Cl.30B — ICDS | All 10 ICDS with increase/decrease impact |
| Cl.32 — BFL | Brought forward losses with C/F balance formula |
| Cl.40 — Accounting Policies | Significant policies disclosure |
| Cl.44 — Expend. | GST-registered, unregistered & MSME breakup |
| Tax Computation | Full income computation from business to tax payable |
| Review Log | Preparer/reviewer sign-off with UDIN & final sign-off block |
Convention: Blue text = user input cells | Black = auto-calculated formulas
