Terms of Service

 Terms of Service — Namma Auditor

Effective Date: since inforporation| Last Updated:30th May, 2026

Thank you for choosing Namma Auditor. Please read these Terms of Service carefully before engaging our services.

Introduction

These Terms of Service (“Agreement”) govern the professional relationship between Namma Auditor (“we,” “us,” “our,” or “the Firm”) and the individual or entity engaging our services (“you,” “your,” or “Client”). By accessing our website, submitting any information, making any payment, or engaging any of our services — whether for income tax filing, GST registration, GST return filing, company or LLP incorporation, digital signature procurement, or any other services offered by Namma Auditor — you expressly acknowledge that you have read, understood, and agree to be legally bound by this Agreement in its entirety. If you do not agree to these terms, you must not use our services.

1. Scope of Services

Namma Auditor provides a range of professional tax, compliance, and business registration services. The specific services covered under this Agreement include, but are not limited to:

a. Income Tax Return (ITR) Filing — Preparation and filing of individual and business income tax returns under the Income Tax Act, 1961, including ITR-1 through ITR-7, based on the documents and financial information provided by the Client.

b. GST Registration — End-to-end facilitation of Goods and Services Tax (GST) registration for individuals, proprietors, partnerships, private limited companies, and other business entities under the CGST Act, 2017, including document preparation, submission, and follow-up on clarifications.

c. GST Return Filing — Periodic filing of GST returns (including GSTR-1, GSTR-3B, and applicable annual returns), whether NIL returns or active returns, on behalf of the Client based on invoice data and other information provided by the Client.

d. Private Limited Company Incorporation — Assistance with incorporation of private limited companies under the Companies Act, 2013, including Digital Signature Certificate (DSC) procurement, Director Identification Number (DIN) application, name reservation, and filing of incorporation documents with the Registrar of Companies (ROC).

e. Limited Liability Partnership (LLP) Incorporation — Facilitation of LLP registration under the Limited Liability Partnership Act, 2008, including LLP agreement drafting assistance, partner DSC and DPIN, name reservation, and ROC filings.

f. One Person Company (OPC) Incorporation — Assistance with OPC incorporation including all required MCA filings and documentation support.

g. Digital Signature Certificate (DSC) — Procurement and delivery of Class 2 or Class 3 Digital Signature Certificates for individuals and organisations for use in e-tendering, trademark filings, EPFO, CBSE, ROC, and other statutory portals.

h. Any other engagement — Any additional service mutually agreed upon by the Client and Namma Auditor in writing shall also be governed by this Agreement unless a separate written agreement is executed.

Our services are expressly limited to the agreed scope of work. Nothing in this Agreement, nor any communication from Namma Auditor, shall be construed as legal counsel, investment advice, or general financial advisory services beyond the domain of taxation and compliance. Clients requiring legal or broader financial advice are encouraged to seek qualified independent professionals.

2. Client Responsibilities

a. The Client bears the sole and primary responsibility for providing information that is accurate, complete, truthful, and current at the time of submission. This includes, but is not limited to, income details, business turnover, GST-related transaction data, director/partner information, registered address proof, identity documents, and any other information relevant to the service engaged.

b. The Client expressly acknowledges and agrees that any inaccuracy, omission, or misrepresentation in the information or documents provided shall be the Client’s sole responsibility. Namma Auditor shall not be held liable for any errors, penalties, demands, notices, rejection of applications, or delays arising from incorrect or incomplete information furnished by the Client.

c. The Client is responsible for timely providing all requested documents and information. Any delays caused by the Client in providing such information may result in missed statutory deadlines, late filing penalties, or lapse of applications, for which Namma Auditor shall bear no liability.

d. For incorporation and registration services, the Client is responsible for ensuring that all directors, partners, or authorised signatories are available for digital signature, video KYC (where required), or any verification process mandated by the relevant authority.

e. For GST return services, the Client is responsible for providing accurate invoice data, purchase data, and payment details within the timelines communicated by Namma Auditor. Late or incorrect data submission may lead to mismatches, notices, or interest liability, for which the Client alone is responsible.

f. The Client shall not use any service provided by Namma Auditor for any unlawful, fraudulent, or misrepresentation-based purpose. Any misuse of services shall result in immediate termination of the engagement and may be reported to the relevant authorities.

3. Tax and Regulatory Compliance

a. Namma Auditor shall carry out all services in good faith and in accordance with applicable Indian laws, regulations, circulars, and guidelines as in force from time to time, including but not limited to:

– The Income Tax Act, 1961 and Income Tax Rules, 1962
– The Central Goods and Services Tax Act, 2017 (CGST Act) and related Rules
– The Companies Act, 2013 and applicable MCA rules and circulars
– The Limited Liability Partnership Act, 2008
– The Information Technology Act, 2000 (for DSC-related services)
– Any other applicable statute relevant to the engagement

b. All services, advice, and filings shall be based exclusively on the information and documents provided by the Client. Namma Auditor does not independently verify the authenticity, legality, or accuracy of documents submitted by the Client.

c. Tax laws, GST regulations, and MCA requirements are subject to frequent change. Namma Auditor shall endeavour to apply the most current applicable provisions at the time of service delivery but does not guarantee that advice given at one point in time will remain valid following any subsequent amendment in law, notification, or circular.

d. Government portal downtimes, technical errors on statutory portals (e.g., Income Tax portal, GST portal, MCA21), or delays caused by government processing are beyond Namma Auditor’s control and shall not constitute a breach of this Agreement

4. Fees, Payment, and Scope Changes

a. The fees payable for each service shall be as communicated and agreed upon at the time of engagement. Namma Auditor’s published pricing is indicative and may vary based on the complexity of the work, volume of transactions, or additional requirements specific to the Client.

b. Payment of the agreed fee must be made as stipulated at the time of engagement. Namma Auditor reserves the right to withhold delivery of services, certificates, or documents until full payment is received.

c. Scope changes — Any request by the Client for services beyond the originally agreed scope (e.g., additional months of returns, additional jurisdictions, amendment filings, or response to notices) shall be treated as a new engagement and shall attract separate fees. Namma Auditor shall communicate the revised fee before proceeding.

d. Statutory fees, government charges, stamp duty, notarisation charges, third-party portal charges, or any other out-of-pocket expenses payable to government authorities are not included in Namma Auditor’s service fees unless explicitly stated otherwise and shall be borne by the Client.

e. In cases where an application, registration, or filing is rejected by the relevant authority due to reasons attributable to the Client (e.g., incorrect information, unavailability for verification, mismatched documents), Namma Auditor’s fee shall not be refunded. Please refer to our Refund and Cancellation Policy for further details.

5. Limitation of Liability

a. Namma Auditor does not guarantee any specific outcome, result, registration approval, refund, tax position, incorporation timeline, or government authority decision as a consequence of the services rendered. All outcomes are subject to applicable laws and the independent review, discretion, and processing timelines of the relevant government authority.

b. To the fullest extent permitted by law, Namma Auditor, its directors, partners, employees, agents, and consultants shall not be liable for any direct, indirect, incidental, special, consequential, or punitive damages — including but not limited to tax penalties, GST interest and late fees, ROC penalties, MCA non-compliance fines, rejection of applications, legal costs, or financial losses — arising out of or in connection with:

– Inaccurate, incomplete, or misleading information or documents provided by the Client;
– Decisions, orders, or actions taken by the Client independent of Namma Auditor’s advice;
– The Client’s failure to provide timely information, documents, or approvals;
– Delays, errors, or outages on government portals (Income Tax, GST, MCA21, etc.);
– Changes in applicable law, regulations, or government policy after the date of service delivery;
– Any act, assessment, demand, show-cause notice, or order issued by any tax, regulatory, or statutory authority.

c. The Client assumes full legal and financial responsibility for all matters related to their tax affairs, business compliance, and statutory obligations and agrees to indemnify and hold harmless Namma Auditor against any claims, losses, liabilities, demands, or expenses arising from the Client’s actions, omissions, or misrepresentations.

6. Confidentiality and Data Protection

a. Namma Auditor treats all Client information with strict confidentiality. All personal data, financial records, business information, and documents shared by the Client shall be used solely for the purpose of providing the agreed services and shall not be disclosed to any third party without the Client’s prior written consent, except as required by law or by a competent authority.

b. Namma Auditor maintains appropriate technical and organisational safeguards to protect Client data from unauthorised access, disclosure, alteration, or misuse, in compliance with applicable Indian privacy and data protection laws.

c. Clients acknowledge that submission of data via online forms, email, or messaging platforms inherently carries some risk of interception. Namma Auditor shall not be held liable for any unauthorised access to data transmitted via such channels.

d. This confidentiality obligation shall survive the termination or expiry of this Agreement.

7. Turnaround Time and Timelines

a. Namma Auditor shall make reasonable efforts to complete and deliver services within the estimated timelines communicated to the Client at the time of engagement.

b. All estimated timelines are contingent upon: (i) the Client providing all required documents and information in full and on time; (ii) the availability and uptime of relevant government portals; and (iii) the processing time of the relevant government authority (which is beyond Namma Auditor’s control).

c. Namma Auditor shall not be held liable for delays caused by government portal outages, authority processing backlogs, regulatory holidays, or any other factors outside its reasonable control (Force Majeure)

8. Modification of Terms

a. Namma Auditor reserves the right to amend, update, or revise these Terms of Service at any time, at its sole discretion. Any material changes shall be communicated through reasonable means, including a notice on our website or direct communication to the Client.

b. Continued engagement of our services following notification of any changes shall constitute your acceptance of the revised Terms. It is the Client’s responsibility to review these Terms periodically. The most current version of this Agreement shall always be available on our website.

9. Termination of Engagement

a. Either party may terminate this Agreement with reasonable written notice, subject to settlement of any outstanding dues.

b. Namma Auditor reserves the right to terminate this Agreement immediately, without notice or liability, in the event that the Client: (i) provides fraudulent, forged, or materially misleading information; (ii) engages in conduct that is unlawful or harmful; or (iii) fails to make payment of agreed fees despite a reasonable opportunity to do so.

c. Upon termination, Namma Auditor shall provide the Client with all documents and data in its possession that belong to the Client, subject to full payment of all outstanding fees.

10. Governing Law and Jurisdiction

a. This Agreement shall be governed by and construed in accordance with the laws of India, including applicable tax, company, consumer, and contract legislation in force from time to time.

b. Any dispute, claim, or controversy arising out of or in connection with this Agreement — including its interpretation, performance, breach, or termination — shall be subject to the exclusive jurisdiction of the courts of Chennai, Tamil Nadu, India. The Client expressly consents to and accepts such jurisdiction.

11. Severability

a. If any provision of this Agreement is found by a court of competent jurisdiction to be invalid, illegal, void, or unenforceable, such provision shall be modified to the minimum extent necessary to make it enforceable, or severed from this Agreement if modification is not possible. The validity and enforceability of all remaining provisions shall not be affected and shall continue in full force and effect.

12. Entire Agreement

a. This Agreement constitutes the entire and complete understanding between Namma Auditor and the Client with respect to all services rendered by Namma Auditor. It supersedes all prior negotiations, representations, warranties, understandings, or agreements — whether oral or written — relating to the same subject matter.

b. No amendment to or modification of this Agreement shall be valid or binding unless made in writing and duly acknowledged by an authorised representative of Namma Auditor.

By engaging the services of Namma Auditor — whether by making a payment, submitting your documents or information, confirming your engagement verbally or in writing, or by continuing to use any service — you confirm that you have read, understood, and unconditionally agreed to be bound by these Terms of Service in their entirety.

For any queries, clarifications, or concerns regarding these Terms, please contact us at: [email protected]