Pending Financial Statements, Delayed AGM, and CCFS-2026A Note under the Companies Act, 20131. The Core DistinctionA company that has not prepared
its financial statements for earlier years may still be able to prepare ...
GST Offences, Penalties &
the Appeal Process
GST is a
self-assessment based tax system, which means it relies heavily on honest,
voluntary compliance — and the law backs this up with a clearly defined set...
GST on E-commerce Operators
& Online Sellers
GST ACT SIMPLIFIED SERIESSelling online comes
with a distinct set of GST rules compared to a traditional brick-and-mortar
business — starting with the fact tha...
TDS & TCS under GSTBeyond regular GST
payment on outward supplies, certain notified persons are also required to
deduct or collect a small percentage of tax at the source of a transaction —
this is TDS and T...
E-Way Bill — Rules &
Generation Process
GST ACT SIMPLIFIED SERIESIf you're moving goods
worth a decent amount, chances are you need an e-way bill — a digital
permission slip that GST authorities use to ...
GST Refund Process — Types,
Timelines & FilingThere are several
legitimate situations where a GST-registered business ends up with more credit
or cash paid than it actually owes — and the law provides a st...
Zero-Rated Supply — GST on
Exports & Supplies to SEZ
Exports are the one
area where GST deliberately charges nothing to the overseas buyer — but
'zero-rated' is very different from 'exempt', and underst...
GSTR-9 & GSTR-9C — Annual
Return and Reconciliation StatementOnce the financial year
ends, regular GST-registered businesses need to step back and file a
consolidated annual return, and larger businesses nee...
GST Returns — GSTR-1, GSTR-3B,
GSTR-4 & the QRMP SchemeFiling returns is the
recurring heartbeat of GST compliance. Different taxpayers file different
returns, at different frequencies, and missing a due dat...
GST Invoicing — Rules, Formats
& E-Invoicing
GST ACT SIMPLIFIED SERIESA GST-compliant invoice
is more than just a bill — it's the legal document that lets your buyer claim
Input Tax Credit, and getting ...