Resources
Plain-English guides to GST, TDS and income tax — the questions Indian business owners and their CAs actually ask.
The GST Council rationalised rates from 22 September 2025 into two principal slabs — 5% and 18% — plus a 40% de-merit rate. Here is the new structure, what happened to 12% and 28%, and how to find your slab.
A practical walkthrough of the GSTR-3B summary return — the 20th / 22nd / 24th due dates, filling outward supplies (table 3.1) and input tax credit (table 4), paying the tax, and the late fee, interest and common errors to avoid.
What Form 16 is, the difference between Part A (TDS deposited, from TRACES) and Part B (your salary breakup and deductions), how to read it line by line, and what to do if your employer never issued one.
When an e-way bill is required (the ₹50,000 threshold), the difference between intra-state and inter-state movement, validity by distance, filling Part A and Part B, and the common exemptions.
How turnover-based e-invoicing applicability works under GST, the current ₹5 crore aggregate-turnover threshold, what an IRN and QR code are, the exempted categories, and how an e-invoice flows into your GSTR-1.
A reference table of common resident TDS sections for FY 2026-27 — 192, 194A, 194C, 194H, 194I, 194J, 194Q, 194O, 194N and the 206AB higher rate for non-filers — with rates and thresholds, and the caveats to verify against the latest Finance Act / CBIC notification.
What a GST tax invoice must contain, when to charge CGST/SGST vs IGST, HSN requirements by turnover, and how to raise one free — a practical guide for Indian businesses.
What HSN and SAC codes are, how many digits your invoice must show based on turnover, why the code fixes your GST rate, and how to look up the right one in seconds.
The ₹40 lakh / ₹20 lakh turnover thresholds, the special-category states, and the situations where GST registration is mandatory regardless of turnover — explained simply.
Who must pay advance tax, the 15/45/75/100% installment schedule, and exactly how §234B and §234C interest is charged when you underpay — with worked examples.
How to read a 15-character GSTIN, validate its structure, extract the PAN and entity type, and why checking your vendors' GST numbers protects your input tax credit.
A plain-English guide to the old and new income-tax regimes for FY 2026-27 — the slabs, the §87A rebate, the deductions each allows, and how to decide which saves you more. Finance Act 2026 kept the slabs unchanged, so FY 2026-27 mirrors FY 2025-26.
Missed a GSTR-3B deadline? Here is exactly how the late fee (₹50/day, capped) and §50 interest (18% p.a. on the cash liability) are worked out — with worked examples.
Everything a business needs on TDS under section 194J — the 10% professional vs 2% technical-services split, the threshold, and the common mistakes that trigger notices.