Insights

From the desk of D J A S & Co.

Practical perspectives on taxation, compliance, and financial strategy for Indian businesses.

Newsletter

August 2026 — Monthly Newsletter

GSTN keeps e-Way Bill Ship-To GSTIN enhancements on hold indefinitely, ITR-3 & ITR-4 non-audit deadline permanently shifted to 31 August, CBIC clarifies GSTAT appeal procedure for DGGI cases, and MCA extends CCFS-2026 compliance facilitation scheme through 31 August.

GST

E-Invoicing Compliance in India: Who Needs It and How to Comply

E-invoicing compliance in India is mandatory above ₹5Cr turnover. Learn who must comply, IRP setup steps, and how to fix errors within 24 hours.

GST

GST Composition Scheme: Should Your Business Opt In?

GST composition scheme explained: eligibility, tax rates, restrictions, and a clear decision matrix to help you choose. Check if you qualify now.

GST

GST for E-Commerce Businesses in India: Complete Guide

GST for e-commerce sellers in India: no threshold exemption, TCS deduction rules, and return handling explained. Register correctly today.

GST

GST Input Tax Credit: Complete Guide for SMEs in India

Learn GST Input Tax Credit rules for SMEs - eligibility conditions, blocked credits, and GSTR-2B reconciliation steps to avoid ITC losses.

GST

GST Reconciliation Guide for Businesses in India: Step-by-Step Monthly Process

Learn GST reconciliation step-by-step: GSTR-2A vs 2B differences, monthly matching workflow, and how to fix mismatches before ITC gets disallowed.

GST

GSTR-9 Annual Return: Complete Filing Guide for Businesses

Master the GSTR-9 Annual Return process with our complete step-by-step filing guide. Learn who must file, how to reconcile data, and avoid common errors.

Secretarial

ROC Annual Filing: AOC-4 and MGT-7 Complete Guide

ROC annual filing guide for AOC-4 and MGT-7. Due dates, late fees, MCA portal steps, and common rejection errors explained for directors and CAs.

Company Registration

Section 8 Company vs NGO vs Trust: Which to Choose in India?

Section 8 company vs NGO vs trust in India explained with a 6-point comparison. Find the right legal structure for your social enterprise today.