Lunar Astro Audit Repository

Module 06: Tax & Revenue Anomalies

Subject: Deepanshu Giri / Lunar Astro

Audit Type: Corporate Finance & Tax Compliance

Focus Area: GST Evasion & Unaccounted Cash Flows

1. Opaque Revenue Streams

A forensic review of Lunar Astro's pricing models reveals a massive influx of capital derived from high-ticket courses (₹41,000 to ₹2,00,000+) and exorbitant consultation fees. However, there is a distinct lack of transparency regarding corporate tax filings and GST compliance on these digital services.

Critical Finding: Many transactions, particularly those involving "specialized rituals" or "karmic remedies" (such as the ₹22 Lakh case), are routed through channels that obscure the true nature of the service, raising severe red flags for potential tax evasion and money laundering.

2. The "Donation" Loophole

Evidence suggests that certain high-value payments are categorized as "donations" or "dakshina" to bypass standard commercial taxation. This exploitation of religious/spiritual tax exemptions for a highly commercialized, profit-driven enterprise warrants a full audit by financial regulatory authorities.