A Delhi-based Chartered Accountancy firm providing audit, taxation, corporate advisory, and compliance services to businesses and individuals across India.
Kush and Associates is a proprietorship Chartered Accountancy firm based in Delhi, founded by CA Kush Sapra in December 2025. The firm provides professional services across indirect taxation, direct taxation, international taxation, audit and assurance, accounting, and business advisory — supporting individuals, professionals, partnerships, and corporates across a range of industries.
Kush Sapra qualified as a Chartered Accountant in May 2018 and gained substantive experience with established Chartered Accountancy firms over the next five years across indirect, direct, and international tax engagements. He obtained his Certificate of Practice in December 2023 and thereafter served as a Partner in a Chartered Accountancy firm, where he gained extensive hands-on experience in handling diverse client engagements, regulatory matters, taxation, and strategic business advisory assignments. With a strong foundation built through years of professional practice and leadership experience, he established Kush and Associates in December 2025 to provide high-quality, solution-oriented professional services.
In addition to his CA qualification, he holds the Diploma in Information Systems Audit (DISA) from the ICAI and has completed the Institute's Certificate Course on Artificial Intelligence — reflecting a continued focus on integrating technology and information-systems perspectives into modern tax and audit practice. His core expertise lies in Goods and Services Tax, where he has worked continuously since the law came into force in July 2017 — over nine years of focused experience across advisory, compliance, and litigation support. He brings substantial parallel exposure to direct taxation and international taxation, including cross-border advisory and DTAA matters.
Our work is built on technical depth, clear communication, and responsive engagement. Every assignment is led by a professional with substantive experience in the relevant practice area, and findings are explained in language that lets clients make informed decisions — not just compliance-tick outcomes. We work closely with each client to understand the commercial and operational context behind the numbers, which allows us to provide guidance that is both technically sound and practically useful. Whether the assignment is a single return, a complex audit, or a long-term advisory mandate, our objective is the same: clarity, accuracy, and timely delivery.
What sets the firm apart is the breadth of expertise it can mobilise for each engagement. The firm brings together a closely-knit group of expert associates — Chartered Accountants, Cost Accountants, and senior MBA-qualified professionals — each with focused specialisation in their domain. This combination allows assignments to be matched with the right expertise from the outset, rather than stretched across generalist resources. Clients benefit from depth of specialisation without the overhead of a large fixed firm structure.
The firm works alongside a closely associated group of qualified professionals across complementary practice areas. Together, our combined experience covers the full spectrum of indirect tax, direct tax, international tax, audit, financial reporting, and advisory work.
CA Kush Sapra is the founder of the firm. A Fellow Chartered Accountant of the Institute of Chartered Accountants of India, he qualified in May 2018 and additionally holds the DISA from the ICAI along with the Institute's Certificate Course on Artificial Intelligence. His core specialisation is Goods and Services Tax, having worked on GST matters continuously from the date the law came into effect — over nine years across advisory, compliance, and litigation support. He brings substantial parallel exposure to direct taxation and international taxation, including cross-border structuring and DTAA application. He leads the firm's engagements and serves as the principal point of accountability for every assignment.
Connect on LinkedInCA Rinkle Arora is an Associate Chartered Accountant who qualified in January 2021, and brings approximately five years of professional experience. Her practice focus is on direct taxation and international taxation, with particular expertise in international tax matters including cross-border advisory, DTAA application, and transfer pricing. She works on engagements that require detailed analysis of treaty positions and structuring for clients with India-linked international operations.
CA Twinkle Sapra is an Associate Chartered Accountant qualified in June 2024. His work centres on audit and taxation, with engagement experience across bank audits, internal audits, and statutory audits. He supports the firm's audit assignments and taxation compliance work, bringing a methodical and detail-oriented approach to financial review.
CMA Sandeep Kumar is an Associate Member of the Institute of Cost Accountants of India with more than eight years of professional experience focused on indirect taxation. He has worked extensively in GST advisory, indirect tax structuring, and consulting roles across multiple platforms, bringing both depth of technical knowledge and breadth of industry exposure. He contributes to the firm's indirect tax advisory and consulting engagements.
Arun Kumar Gupta is a Bachelor of Commerce with over eighteen years of professional experience in accounts, audit, financial reporting, and direct and indirect taxation compliances. His long-standing exposure across accounting practice, audit support, and tax compliance makes him a senior contributor to the firm's audit, reporting, and compliance assignments. He brings both depth of practical knowledge and a steady, methodical approach to large and time-sensitive engagements.
Ishan Gandhi holds an MBA and brings over seven years of professional experience in accounting, financial advisory, and client engagement. He contributes a structured approach to advisory work and supports the firm on accounting assignments and client-facing matters, with a focus on aligning financial information with the operational needs of clients.
Comprehensive accounting, tax, and advisory services for individuals, professionals, partnerships, and companies.
Registration, returns, audits, refunds, advisory, and litigation support.
Return filing, planning, assessments, and appellate representation.
Statutory, internal, bank, and management audits with independent reporting.
Cross-border taxation, FEMA, DTAA, transfer pricing, and remittance.
Incorporation, annual filings, and Companies Act compliance.
Accounts finalisation, Ind-AS support, and management reporting.
Setup, registrations, valuations, and compliance for new ventures.
Structuring, valuation, restructuring, and financial advisory.
Quick estimate under the New Regime, FY 2025–26. For reference only.
Two streams of regular content — in-depth analysis from the firm, and real-time updates from the world of tax, law, and finance.
In-depth analysis, opinion pieces, and explainers written by our team.
A walk-through of the rebate structure and standard deduction enhancements introduced in the Finance Act.
Step-by-step working with examples covering common scenarios faced by businesses with mixed supplies.
A consolidated reference checklist for concurrent and statutory bank audits, with risk-focus pointers.
Analysis of three significant tribunal decisions on treaty interpretation for software and IT services.
Recent notifications, circulars, and developments in tax, law, and the markets.
For consultation, queries, or to schedule a meeting at our office.
196/7, Shri Ram Nagar, Shahadra
Delhi — 110032
Monday – Saturday, 10:00 AM – 6:00 PM