GD SINGH & ASSOCIATES Chartered Accountants
GD SINGH & ASSOCIATES

Terms of Service

Terms of Service

Last Updated: 02/09/2026

Welcome to GD Singh & Associates.

These Terms of Service (“Terms”, “Terms of Use” or “Agreement”) govern your access to and use of the website https://gdsinghassociates.com/ (“Website”), including its articles, information, online tools, GST Invoice Portal, contact and enquiry facilities, and other digital services made available by GD Singh & Associates.

By accessing, browsing or using the Website or any of its tools or services, you agree to these Terms and our Privacy Policy. If you do not agree with these Terms, please do not use the Website or the relevant service.

1. About GD Singh & Associates

GD Singh & Associates is a professional Chartered Accountancy firm providing professional support to individuals, professionals, entrepreneurs, businesses and other clients.

Our services may include:

  • Income Tax Services
  • Tax Planning and Compliance
  • GST Registration, Returns, Reconciliation and Advisory
  • Audit and Assurance
  • Accounting and Bookkeeping
  • Financial Statements and MIS Reporting
  • ROC / MCA and Corporate Compliance
  • NRI Taxation
  • Capital Gains and related tax matters
  • Virtual CFO Services
  • Business Registrations
  • Business and Financial Advisory
  • Other professional services that may be offered from time to time

The services and descriptions published on the Website are intended to provide general information about our professional capabilities and areas of practice.

2. Acceptance of Terms

By accessing or using the Website, you confirm that:

  • You have read these Terms;
  • You understand these Terms;
  • You agree to comply with them; and
  • You will use the Website and its services only for lawful purposes.

If you use the Website on behalf of a company, firm, LLP, organization or another person, you represent that you have the authority to do so.

3. Professional Services and Client Engagements

Information about our professional services on the Website does not by itself create a professional-client relationship.

A professional engagement with GD Singh & Associates may be established only through appropriate communication, engagement documentation, agreed scope of work, professional terms, or other arrangements applicable to the particular service.

Professional services may be subject to:

  • A defined scope of work;
  • Client instructions;
  • Professional fees;
  • Applicable engagement terms;
  • Applicable professional standards;
  • Applicable laws and regulations; and
  • Information and documents provided by the client.

Where separate engagement terms apply to a particular client or service, those terms may take precedence over general Website information to the extent of any inconsistency.

4. Website Information and General Guidance

The Website provides information relating to taxation, GST, accounting, audit, compliance, business, finance and related subjects.

This information is provided for general educational and informational purposes.

Although we make reasonable efforts to provide useful and accurate information, tax laws, regulations, government notifications, circulars, procedures, rates and professional requirements may change.

Website content should therefore not be treated as individualized tax, accounting, legal, financial or professional advice unless expressly provided as part of an agreed professional engagement.

You should consider your particular circumstances and obtain appropriate professional advice before taking action on matters that may have financial, tax, legal or regulatory consequences.

5. Tax and GST Information

Articles, guides, tools and other resources relating to Income Tax, GST, TDS, TCS, capital gains, international taxation, NRI taxation and other subjects are provided for general information.

Tax treatment can depend on facts and circumstances including:

  • Nature of the transaction;
  • Taxpayer status;
  • Residential status;
  • Source and nature of income;
  • Applicable tax regime;
  • Date of transaction;
  • Applicable law at the relevant time;
  • Government notifications and circulars; and
  • Other transaction-specific circumstances.

Accordingly, information published on the Website should not be relied upon as a substitute for professional advice specific to your circumstances.

6. Articles and Knowledge Centre

The Website may publish articles, guides, updates, explanations and educational resources relating to tax, finance, accounting, GST, business and compliance.

These materials are intended to help readers understand financial and compliance topics.

The publication of an article does not create a professional engagement or an adviser-client relationship.

Information in an article may become outdated because of subsequent legislative, regulatory, judicial, administrative or other developments.

Readers should verify important or time-sensitive matters against applicable official sources or obtain professional advice.

7. Website Tools and Calculators

The Website may provide online tools and utilities intended to assist users with financial, tax, accounting, reconciliation or other information-management tasks.

These may include tools such as:

  • GST Invoice tools;
  • Ledger reconciliation tools;
  • Capital gain reconciliation tools;
  • AIS / sales-data extraction tools;
  • Other tax, accounting or financial utilities that may be introduced from time to time.

These tools are provided to assist users and may rely on information entered, uploaded or processed by the user.

Users are responsible for reviewing outputs and determining whether they are appropriate for their particular circumstances.

Automated calculations or outputs should not automatically be treated as professional advice or as a substitute for reviewing the underlying information.

8. GST Invoice Portal

The Website may provide a GST Invoice Portal for authorized users.

The GST Invoice Portal may allow users to create, manage, save and print invoices and may provide functionality including:

  • Business information;
  • GSTIN;
  • Customer information;
  • Customer GSTIN;
  • Customer address;
  • Invoice number and date;
  • Invoice type;
  • Place of supply;
  • Reverse charge information;
  • Product or service descriptions;
  • HSN/SAC;
  • Quantity and unit;
  • Rates and discounts;
  • GST rates;
  • Tax calculations;
  • Bank information;
  • Invoice terms;
  • Custom/additional fields;
  • Invoice printing;
  • Invoice saving;
  • CSV export; and
  • Supported Google Drive and Google Sheets storage where authorized.

The features of the GST Invoice Portal may be modified, expanded or discontinued from time to time.

9. Responsibility for Information Entered into Tools

You are responsible for the accuracy, completeness and legality of information that you enter, upload or submit through the Website or its online tools.

This includes information relating to:

  • Yourself;
  • Your business;
  • Your customers;
  • Your suppliers;
  • Your employees;
  • Your financial transactions;
  • Your tax information; and
  • Other persons or entities.

You must ensure that you have the appropriate authority or lawful basis to provide information relating to another person or organization.

You should not submit information that is unnecessary for the intended purpose of the relevant tool.

10. Responsibility for Reviewing Tool Outputs

Online tools may produce calculations, reconciliations, summaries, extracted information, invoice information or other outputs.

You are responsible for reviewing outputs before:

  • Filing a tax return;
  • Issuing an invoice;
  • Making a payment;
  • Making a financial decision;
  • Submitting information to a government authority;
  • Sharing information with another person; or
  • Otherwise relying upon the output.

We do not guarantee that an automated output will be suitable for every individual transaction or circumstance.

11. GST and Invoice Compliance

The GST Invoice Portal may assist users in preparing invoices and calculating applicable amounts based on information entered by the user.

However, the user remains responsible for determining whether an invoice satisfies applicable GST and other legal requirements.

Requirements may depend on matters including:

  • Nature of supply;
  • Type of customer;
  • GST registration status;
  • Place of supply;
  • Applicable GST rate;
  • Reverse charge;
  • Exemption;
  • Export or SEZ treatment;
  • HSN/SAC classification;
  • Invoice requirements; and
  • Changes in applicable law.

Users should review invoices carefully before issuing or relying upon them.

12. Google Sign-In

Certain Website tools or client features may allow users to sign in using Google.

When Google Sign-In is used, the application may receive basic Google account information permitted through Google’s authorization process, such as name, email address and basic profile information.

Where additional Google permissions are requested, the applicable Google authorization screen will identify those permissions.

Users are responsible for maintaining the security of their Google account, device and authentication credentials.

13. Google Drive and Google Sheets

The GST Invoice Portal may use Google Drive and Google Sheets for authorized invoice-related functionality.

Where authorized by the user:

Google Drive may be used to store invoice-related files, including printable invoice copies.

Google Sheets may be used to maintain invoice records and related information.

Google services are operated by Google and are subject to Google’s own terms, policies, security practices and availability.

GD Singh & Associates does not control Google services and cannot guarantee their uninterrupted availability.

14. Google Permissions and Revocation

Users may choose whether to authorize Google services requested by an applicable Website tool.

Users may revoke the application’s Google access through their Google Account settings.

Revoking access may cause Google-dependent functionality to stop working.

Revoking access does not automatically delete information previously stored in Google Drive, Google Sheets or other locations.

Users may need to separately manage or delete information stored in those services.

15. Guest Mode and Browser Storage

Some Website tools, including the GST Invoice Portal, may provide functionality without requiring a Google account.

Where a tool operates in Guest Mode, certain information may be stored locally in the user’s browser.

Such information may be lost if:

  • Browser data is cleared;
  • Site storage is deleted;
  • The browser is reset;
  • The user changes devices;
  • The user changes browsers;
  • Private browsing is used; or
  • Browser or operating-system settings remove the stored information.

Users should maintain appropriate backups of important records.

16. Custom and Additional Information

Certain tools may allow users to add custom fields or additional information.

For example, the GST Invoice Portal may allow fields such as:

  • Purchase Order Number;
  • E-Way Bill Number;
  • Vehicle Number;
  • Delivery Note;
  • Reference Number; or
  • Other business-specific information.

Users are responsible for determining what information is appropriate to enter and for ensuring that they have the right to process that information.

17. Authorized Client Access

Certain features of the Website may be restricted to authorized clients of GD Singh & Associates.

Where access is restricted, you must not:

  • Share your authorized access with unauthorized persons;
  • Allow another person to use your account without permission;
  • Attempt to access another user’s information;
  • Circumvent authentication;
  • Bypass access controls;
  • Attempt to gain unauthorized access to connected services; or
  • Misuse client-only functionality.

We may suspend or terminate access where unauthorized use or security concerns are identified.

18. Acceptable Use

You agree to use the Website, tools and services only for lawful purposes.

You must not:

  • Use the Website for fraudulent activities;
  • Create or facilitate fraudulent documents or invoices;
  • Deliberately provide false or misleading information;
  • Violate applicable tax, financial or other laws;
  • Infringe intellectual-property or privacy rights;
  • Attempt unauthorized access;
  • Introduce malicious code;
  • Interfere with Website operations;
  • Attempt to obtain another user’s information;
  • Circumvent security mechanisms;
  • Abuse automated systems; or
  • Use the Website in a manner that could damage our systems, reputation or other users.

19. User-Provided Content and Information

You retain responsibility for content and information that you submit through the Website.

You represent that you have the right and authority to submit such information.

You must not knowingly submit content that:

  • Violates applicable law;
  • Infringes another person’s rights;
  • Contains malicious software;
  • Is intended to facilitate fraud; or
  • You do not have the right to use or disclose.

20. Contact and Enquiry Forms

The Website may provide contact forms, enquiry forms or consultation-request facilities.

Information submitted through these facilities may be used to:

  • Respond to your enquiry;
  • Contact you regarding your request;
  • Understand your service requirements;
  • Schedule consultations; and
  • Provide relevant information about our services.

Submitting an enquiry does not guarantee acceptance of an engagement or provision of professional services.

21. Communications

When you voluntarily provide contact information, we may use it to respond to your enquiry or communicate with you regarding requested services.

Communication may occur through channels such as:

  • Email;
  • Telephone;
  • WhatsApp; or
  • Other communication methods you have voluntarily provided or requested.

Third-party communication services may have their own terms and privacy policies.

22. Third-Party Services

The Website may use or integrate with third-party services, including:

  • Google services;
  • Google Analytics;
  • Google advertising services;
  • Google Drive;
  • Google Sheets;
  • Google authentication;
  • Website hosting and technology providers;
  • Communication platforms; and
  • Other services required for Website functionality.

Third-party services operate independently and may have their own terms, privacy policies and security practices.

We are not responsible for the independent operation, availability, policies or practices of third-party services.

23. Advertising

The Website may display advertisements through Google or other advertising providers.

Advertising services may use cookies or similar technologies in accordance with their applicable policies.

The use of advertising services does not mean that information entered into the GST Invoice Portal or other private client functionality is automatically used for advertising.

The handling of Google user data obtained through Google APIs is governed by the applicable privacy disclosures and Google API requirements described in our Privacy Policy.

24. Privacy

Your use of the Website and online tools is also subject to our Privacy Policy.

Our Privacy Policy explains how we handle information relating to:

  • Website visitors;
  • Contact enquiries;
  • Cookies;
  • Analytics;
  • Advertising;
  • Online tools;
  • GST Invoice Portal users;
  • Google account information;
  • Google Drive;
  • Google Sheets;
  • Browser-stored information; and
  • Other information processed through our Website.

Privacy Policy:
https://gdsinghassociates.com/privacy-policy/

25. Google API Services User Data

Where Google API services are used, information obtained from Google APIs will be handled in accordance with applicable Google policies.

GD Singh & Associates does not sell Google user data.

Google user data obtained through Google APIs will not be used for advertising or unrelated marketing.

Google API data will be used only for purposes reasonably necessary to provide the functionality authorized by the user.

The use and transfer of information received from Google APIs will comply with the Google API Services User Data Policy, including applicable Limited Use requirements.

26. Intellectual Property

Unless otherwise stated, the Website, branding, logos, text, graphics, software, online tools, designs and other materials made available by GD Singh & Associates are owned by or licensed to GD Singh & Associates and may be protected by applicable intellectual-property laws.

You may access and use the Website and its tools for their intended purposes.

You must not, without appropriate authorization:

  • Copy or reproduce our software or Website content;
  • Redistribute or sell our tools;
  • Modify or create derivative versions of our software;
  • Reverse engineer the Website or tools except where expressly permitted by applicable law;
  • Remove ownership or copyright notices; or
  • Use our branding in a misleading manner.

Nothing in these Terms transfers ownership of our intellectual property to you.

27. Third-Party Intellectual Property

The Website may contain trademarks, logos, links or other materials belonging to third parties.

Such materials remain the property of their respective owners.

Nothing on this Website should be interpreted as granting rights to use third-party intellectual property without appropriate authorization.

28. Website Availability

We aim to maintain the Website and online tools in good working condition but do not guarantee that:

  • The Website will always be available;
  • Every tool will always function without errors;
  • Information will always be complete or current;
  • The Website will be free from technical defects;
  • Third-party integrations will always operate; or
  • Services will remain available indefinitely.

Website features may be changed, suspended or discontinued at any time.

29. Technical Problems and Third-Party Outages

We are not responsible for failures caused by circumstances beyond our reasonable control, including:

  • Internet failures;
  • Hosting problems;
  • Browser issues;
  • Device problems;
  • Google service outages;
  • Third-party API changes;
  • Cybersecurity incidents;
  • Network failures;
  • Government restrictions;
  • Natural events; or
  • Other circumstances beyond our reasonable control.

30. Data and Backup Responsibility

Users are responsible for maintaining appropriate copies of important records.

This is particularly important where information is stored:

  • In browser storage;
  • Through third-party services;
  • In Google Drive;
  • In Google Sheets; or
  • Through other online tools.

The Website should not be treated as the sole backup system for statutory, tax, accounting or business records.

31. No Guarantee of Results

Use of our Website, tools, articles or online resources does not guarantee a particular tax, financial, legal, business or compliance outcome.

Professional outcomes may depend on facts, documents, applicable law, government decisions, third-party actions and other circumstances outside our control.

32. Limitation of Liability

To the maximum extent permitted by applicable law, GD Singh & Associates shall not be liable for indirect, incidental, consequential, special or business losses arising from or relating to use of the Website, its content, tools or online services.

This may include losses arising from:

  • Incorrect information entered by a user;
  • Reliance on Website content without obtaining appropriate advice;
  • Incorrect or incomplete tool inputs;
  • Automated calculation errors;
  • Failure to review tool outputs;
  • Loss of browser-stored information;
  • Loss or corruption of data;
  • Google Drive or Google Sheets outages;
  • Third-party service interruptions;
  • Internet or hosting failures;
  • Unauthorized access caused by compromised user credentials;
  • Changes in tax laws or regulations; or
  • Circumstances beyond our reasonable control.

Nothing in these Terms excludes or limits liability where such exclusion or limitation is prohibited by applicable law.

33. Indemnification

To the extent permitted by applicable law, you agree to be responsible for claims, losses, liabilities, costs or expenses arising from:

  • Your misuse of the Website;
  • Your violation of these Terms;
  • Your unauthorized use of the Website or tools;
  • Your violation of applicable law;
  • Your submission of information you did not have the right to provide; or
  • Your infringement of another person’s rights.

34. Suspension or Termination

We may suspend, restrict or terminate access to the Website or any online tool where reasonably necessary, including where:

  • These Terms are violated;
  • Unauthorized access is detected;
  • Fraudulent or unlawful activity is suspected;
  • A security risk exists;
  • The service is being misused;
  • Continued access could harm our systems or other users; or
  • The relevant service is discontinued.

Termination does not affect rights or obligations that arose before termination.

35. Effect of Termination on Data

Termination or suspension of access does not automatically delete information previously stored through third-party services.

For example, information previously stored in Google Drive or Google Sheets may remain there until separately deleted.

Users may also need to separately delete information stored in their browser or other services.

GD Singh & Associates may retain information where reasonably necessary for professional, accounting, tax, legal, regulatory, security or legitimate business purposes.

36. Changes to These Terms

We may update these Terms from time to time to reflect changes in:

  • Our services;
  • Website functionality;
  • Online tools;
  • GST Invoice Portal functionality;
  • Technology;
  • Google APIs;
  • Security requirements;
  • Applicable laws;
  • Regulatory requirements; or
  • Business practices.

The updated version will be published on this page with a revised “Last Updated” date.

Users should periodically review these Terms.

Continued use of the Website after an update constitutes acceptance of the updated Terms to the extent permitted by applicable law.

37. Governing Law

These Terms shall be governed by and interpreted in accordance with the applicable laws of India.

Any dispute arising from or relating to these Terms, the Website or our online services shall be subject to the jurisdiction of the courts having appropriate jurisdiction, subject to applicable law.

38. Severability

If any provision of these Terms is determined to be invalid, unlawful or unenforceable, the remaining provisions shall continue to apply to the extent permitted by applicable law.

39. Entire Agreement

These Terms, together with our Privacy Policy and any applicable engagement terms or other service-specific terms, constitute the applicable terms governing your use of the Website and online tools.

Where separate terms apply to a particular professional engagement, those terms may govern that engagement in addition to these Website Terms.

40. Contact Us

If you have questions about these Terms, our Website, professional services, online tools or the GST Invoice Portal, please contact us:

GD Singh & Associates
Chartered Accountants

Email: ca@gdsinghassociates.com

Phone / WhatsApp: +91 9211510608

Website: https://gdsinghassociates.com/

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