Compliance guides
Due dates · Tax
What is the PF and ESI due date each month?
PF and ESI contributions are payable by the 15th of the month following the wage month. What the ECR covers, ESI's Rs 21,000 wage ceiling, section 7Q interest and section 14B damages on late PF, and how to confirm changes through EPFO and ESIC.
How-to · Tax
Which rent TDS section does a tenant use?
Which rent TDS provision applies, why an individual tenant is not on the same form as a company, how the Income-tax Act, 2025 moves both into the section 393(1) table, and when Form 26QC becomes Form 141.
How-to · Tax
When is TDS deducted on a contractor?
When a payer deducts tax on a contractor or sub-contractor, the ₹30,000 / ₹1,00,000 thresholds, how the Income-tax Act, 2025 moves 194C into section 393(1) table sl. no. 6(i), and why quoting the old section on an April return fails processing.
How-to · GST
What ITC is blocked under GST section 17(5)?
Which inward supplies are blocked under CGST Act section 17(5), why GSTR-2B can still show them as available, how that differs from an officer blocking the credit ledger, and how to keep those invoices out of GSTR-3B.
Due dates · MCA
When is Form DPT-3 due?
The usual DPT-3 due date, who has to file the return of deposits and exempted deposits, what the 30 June cut-off means, and how to confirm changes through MCA notifications and circulars.
How-to · Tax
Is Form 15G still used, or is it Form 121 now?
Form 15G and Form 15H still describe the declaration to receive specified income without TDS. From tax year 2026-27 that declaration is Form 121 under section 393(6) of the Income-tax Act, 2025. Who can file, what changed, and how to confirm on official pages.
How-to · Tax
When is a tax audit under section 44AB mandatory?
When a tax audit is mandatory under section 44AB for AY 2026-27, the same rupee limits under section 63 of the Income-tax Act, 2025, and why this year still uses Form 3CA/3CB/3CD while tax year 2026-27 uses Form 26.
How-to · Tax
When is TDS deducted on salary?
How an employer deducts tax on salary, why the trigger is the payment date, how the Income-tax Act, 2025 renumbers the duty to section 392(1) from April 2026, and what payroll has to reset for tax year 2026-27.
How-to · GST
Who must issue a GST e-invoice at ₹5 crore?
Who must report GST invoices to an Invoice Registration Portal. Notification 10/2023-Central Tax put the aggregate-turnover threshold at ₹5 crore from 1 August 2023, how AATO is counted, who is exempt, and where to confirm enablement.
How-to · GST
When is an e-way bill required under rule 138?
When an e-way bill is required under rule 138, the ₹50,000 consignment line, what goes in Part A and Part B, the 200 km per day validity from notification 94/2020, GSTR-3B blocking, and how to confirm on the official portal.