Compliance guides
How-to · MCA
Who files Form BEN-2 and within how many days?
What a significant beneficial owner is under section 90 of the Companies Act, when a company files Form BEN-2 after receiving a BEN-1 declaration, the 30-day timeline, and how to confirm the current position on the MCA portal.
How-to · Tax
When is TDS deducted on purchase of goods?
When a buyer deducts 0.1 per cent on purchases of goods above ₹50 lakh, why the ₹10 crore prior-year turnover test decides who is a buyer, how it interacts with TCS, and why section 194Q now reads as section 393(1) table sl. no. 8(ii) under the Income-tax Act, 2025.
Due dates · MCA
Which annual return applies, MGT-7 or MGT-7A?
How Form MGT-7 and Form MGT-7A differ, who files which, the 60 day window that runs from the AGM, and how the current small-company limits decide the form.
Due dates · MCA
When is Form INC-20A due after incorporation?
What Form INC-20A records, which companies must file it under section 10A, the 180 day window from incorporation, and how to confirm the current position through MCA.
How-to · GST
When do I need a GST LUT in Form RFD-11?
What a Letter of Undertaking does for zero-rated exports and SEZ supplies, who can file Form GST RFD-11, how long it lasts, and how to confirm the current position on the GST portal.
Due dates · Tax
When does section 43B(h) disallow an MSME payment?
What Section 43B(h) does to payments owed to micro and small enterprises, the 15 and 45 day limits that decide the deduction year, and how to confirm the current position through CBDT and the MSME framework.
Due dates · MCA
When are LLP Form 11 and Form 8 due each year?
What an LLP has to file each year, how Form 11 and Form 8 differ, the due dates that run from the financial year end, and how to confirm the current position through MCA.
Due dates · Tax
When is TDS deducted on a crypto transfer?
What Section 194S does to transfers of virtual digital assets, who deducts and at what point, how Form 26QE becomes Form 141 Schedule D, and how to confirm the current position through CBDT.
Due dates · MCA
When is Form ADT-1 due after appointing an auditor?
What Form ADT-1 records, when a company files it after appointing an auditor, the 15 day window that governs it, and how to confirm the current position through MCA.
Due dates · Tax
Does TCS on sale of goods still apply under 206C(1H)?
Section 206C(1H) TCS on sale of goods stopped applying from 1 April 2025 by a proviso the Finance Act, 2025 inserted, what it required while it ran, the ₹10 crore and ₹50 lakh lines, why section 194Q now carries the transaction alone, and how to confirm the position.