CANCELLATION & REFUND POLICY

Last Updated: 09 Feb 2026

Thank you for choosing Garg Naman & Associates for your professional requirements. We value your trust and are committed to maintaining transparency in our fee and refund practices.

This Cancellation & Refund Policy applies to all professional services rendered through our website https://gnaman.com/ or through direct engagement.

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1. GENERAL POLICY

Garg Naman & Associates provides professional services including taxation, GST compliance, audit, accounting, advisory, and regulatory filings.

Fees charged for professional services are based on:

• Scope of work

• Time and expertise involved

• Regulatory compliance requirements

• Professional standards prescribed by ICAI

Non-Refundable Fees

As a general rule:

• Professional fees once paid are non-refundable.

• Advance fees paid towards assignment commencement are non-refundable once work has begun.

• Fees for completed services or filed returns are non-refundable.

This is because professional services involve time, consultation, documentation review, advisory inputs, and regulatory filings that cannot be reversed once initiated or completed.

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2. CANCELLATION BY CLIENT

A client may request cancellation:

• Before commencement of work

• Before filing or submission of statutory documents

Refund in Case of Pre-Commencement Cancellation

If cancellation is requested before any work has been initiated, the Firm may, at its discretion:

• Refund the amount after deducting administrative and consultation charges, or

• Adjust the amount against future professional services

Once documentation review, advisory work, or compliance processing has started, refund shall not be applicable.

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3. NO GUARANTEE CLAUSE

Professional services, especially taxation and regulatory advisory, depend upon:

• Accuracy of information provided by the client

• Government portal functionality

• Changes in law

• Discretion of statutory authorities

Refunds will not be granted on the basis of:

• Tax demand raised by authorities

• Penalty imposed due to client’s delay or incorrect information

• Rejection of application by government authority

• Delay caused by third-party systems (Income Tax portal, GST portal, MCA, etc.)

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4. EXCEPTIONAL CIRCUMSTANCES

Refunds may be considered only in the following limited situations:

1. Duplicate Payment – In case of accidental double payment, the excess amount will be refunded after verification.

2. Inability to Provide Service – If the Firm is unable to undertake the assignment for valid reasons before commencement of work.

Refunds, if approved, shall be processed within a reasonable period via the original mode of payment.

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5. MODE OF REFUND

Approved refunds, if any, shall be:

• Processed through bank transfer or original payment mode

• Subject to deduction of transaction charges, if applicable

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6. PROFESSIONAL ETHICS COMPLIANCE

This policy is framed in accordance with:

• ICAI Code of Ethics

• Applicable provisions of the Indian Contract Act, 1872

• Information Technology Act, 2000

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7. CONTACT DETAILS

For any queries regarding this policy, please contact:

Garg Naman & Associates

GF, 2150/2 Pech Paras Ram

Mal Godam Road

Rohtak – 124001

Haryana, India

Mobile: +91 9996050606

Email: [email protected]

Website: https://gnaman.com/

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8. GRIEVANCE REDRESSAL

If you wish to escalate any matter regarding billing or refund:

You may contact:

Garg Naman

Mobile: +91 9996050606

Email: [email protected]

We are committed to resolving concerns in a fair and transparent manner.