1. Introduction

These Terms and Conditions outline the general framework governing the professional relationship between GAUNAS (“the Firm”, “we”, “our”, or “us”) and individuals, businesses, or organizations (“Client”, “User”, or “you”) who access our website or engage our professional services.

Our objective is to provide reliable, transparent, and professional advisory and support services while maintaining clarity regarding roles, responsibilities, and service processes. By accessing our website or engaging with our services, you acknowledge and agree to these Terms and Conditions.

These Terms are designed in accordance with the applicable legal and regulatory framework in India, including provisions under the Indian Contract Act, 1872, Income-tax Act, 2025, Central Goods and Services Tax Act, 2017, Companies Act, 2013, and other relevant statutory regulations governing professional services.

2. Our Services

GAUNAS provides professional consultancy and operational support services to businesses, professionals, startups, and organizations. Our services may include accounting, financial advisory, taxation support, GST compliance, HR and payroll consultancy, regulatory documentation, business registrations, and related professional assistance.

Each client engagement is unique, and the specific scope of services will be defined through service proposals, engagement letters, or mutually agreed communication before the commencement of work.

Our goal is to deliver practical, compliant, and value-driven solutions that support our clients’ operational efficiency and long-term business growth.

3. Establishment of Professional Engagement

A professional engagement with the Firm generally begins once both parties mutually agree on the scope of services, timelines, and applicable professional fees. This may be confirmed through a service proposal, written agreement, or formal engagement letter or mail.

This approach ensures transparency and clarity so that both the Firm and the client have a shared understanding of the services being delivered and the expectations associated with them.

4. Client Registration and Information Requirements

In order to provide professional services effectively, certain basic information and documentation may be required from clients during onboarding or service delivery. This may include identity details, business registration information, financial records, or other documents necessary to complete regulatory or compliance procedures.

Providing accurate and timely information helps us deliver services efficiently and ensures that all regulatory processes are handled correctly. All information shared with the Firm is treated with strict professional confidentiality.

5. Professional Fees and Billing

Professional fees are determined based on the nature of services requested, the complexity of assignments, and the time and expertise required for delivery.

The Firm aims to maintain transparency in all billing matters. Fee structures may be communicated in advance through proposals, quotations, or engagement documents.

Depending on the nature of the assignment, services may be billed as:

• One-time project fees
• Periodic or recurring service fees
• Consultation charges
• Retainer arrangements for ongoing advisory support

Invoices will be issued in accordance with applicable regulatory and accounting standards.

6. Applicable Taxes

Professional services provided by the Firm may be subject to applicable statutory taxes in accordance with prevailing regulations under the Central Goods and Services Tax Act, 2017 and related GST laws.

Where applicable, Goods and Services Tax (GST) will be reflected separately in the tax invoices issued to clients.

Clients may also be required to comply with relevant tax deduction provisions under the Income-tax Act, 2025 wherever applicable.

7. Service Adjustments and Refund Considerations

The Firm strives to maintain flexibility and fairness in addressing client requirements. If any changes to the agreed scope of work arise, both parties may mutually discuss and revise service arrangements accordingly.

In situations where services cannot be completed or where engagements are cancelled before work begins, the Firm may review refund requests or adjustments on a case-by-case basis.

Our aim is to maintain fairness and transparency while ensuring that professional time and resources invested are appropriately accounted for.

8. Client Collaboration and Responsibilities

Successful professional engagements are built on effective collaboration. Clients are encouraged to provide accurate information, relevant documentation, and timely responses to queries related to ongoing assignments.

This collaborative approach enables the Firm to complete services efficiently and helps ensure that regulatory filings and compliance processes are handled within applicable timelines.

9. Regulatory Compliance

The Firm supports clients in fulfilling various statutory and regulatory obligations applicable to their business operations. These may include compliance under:

• Income-tax Act, 2025
• Central Goods and Services Tax Act, 2017
• Companies Act, 2013
• Other applicable business and labour regulations.

While the Firm assists with compliance processes, business owners and management remain responsible for ensuring that their activities operate within the applicable legal framework.

10. Confidentiality and Data Protection

The Firm maintains strict confidentiality with respect to all client information, documentation, and financial records shared during professional engagements.

Appropriate administrative and technical safeguards are implemented to protect client data and ensure responsible handling of sensitive information.

Data protection practices are aligned with regulatory requirements under the Digital Personal Data Protection Act, 2023 and other applicable data protection principles.

11. Professional Standards and Quality

The Firm is committed to maintaining high standards of professional conduct, diligence, and ethical practices in all services provided.

Our advisory and support services are delivered based on professional expertise, available information, and prevailing regulatory frameworks at the time-of-service delivery.

12. Use of External Platforms or Authorities

Certain professional services may involve submissions or interactions with government authorities, regulatory portals, financial institutions, or other third-party systems.

While the Firm provides assistance with such processes, final approvals, processing timelines, and decisions are subject to the respective authorities or platforms involved.

13. Continuity and Completion of Services

The Firm endeavors to complete all assignments in a timely and professional manner. In rare situations where services may need to be paused or discontinued due to operational or regulatory reasons, the Firm will make reasonable efforts to inform the client and discuss suitable next steps.

14. Updates to Terms

These Terms and Conditions may be periodically updated to reflect evolving legal requirements, regulatory frameworks, or operational practices. Updated terms will be made available on the website for transparency and reference.

15. Governing Law

These Terms shall be governed and interpreted in accordance with the laws of India. Any matters relating to these Terms shall be handled in accordance with applicable legal procedures and jurisdictional regulations.