Insights

From the desk of D J A S & Co.

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

Audit

When Is a Statutory Audit Mandatory in India: Complete Compliance Guide

Wondering when is a statutory audit mandatory in India? Learn the exact turnover limits for statutory, tax, and GST audits to avoid massive compliance penalties.

Newsletter

July 2026 — Monthly Newsletter

GSTN defers mandatory Ship-To GSTIN validation to August, ITR-3 online filing enabled, MCA extends DPT-3 deadline to 31 July following Data Centre disruption, and CBIC clarifies jurisdiction rules on change of principal place of business.

GST

10 Common GST Mistakes SMEs Make (And How to Avoid Them)

Discover the 10 common GST mistakes Indian SMEs make, from blocked ITC claims to missing e-way bills, and learn how to fix each one fast.

GST

Biometric Authentication for GST Registration: What to Expect

Biometric authentication for GST registration explained: when it's triggered, what happens at the GSK visit, and how to prepare without delays.

GST

GST Registration Cancellation: How and When to Cancel Voluntarily

Need to cancel your GST registration? Learn the valid reasons, the online process, and how to handle your ITC balance.

GST

GST Registration Time Limit: How Long It Takes in India

GST registration takes 7 working days with Aadhaar authentication, up to 30 days without it. See the day-by-day timeline and delay triggers.

GST

GST for Service Businesses in India: What You Need to Know

Navigate GST for service businesses in India with confidence. Learn the rules for place of supply, 18% rates, RCM, and ITC to stay compliant. Read our guide!

GST

GST vs Income Tax: Key Differences Every Business Owner Should Know

GST vs income tax explained side by side - what each taxes, who administers it, filing rules, and a quick decision table for business owners.

GST

Monthly GST Return Filing Checklist for Businesses: Streamline Compliance

Ensure seamless compliance with this printable monthly GST return filing checklist for businesses. Cover GSTR-1 and GSTR-3B to avoid late fees and penalties.