Compliance guides
Law · Sections
Who files MGT-7 and who files MGT-7A?
What the annual return under section 92 of the Companies Act, 2013 contains, why a small company and OPC file MGT-7A instead of MGT-7, the 60-day filing deadline after the AGM, and when a company secretary must certify it.
How-to · GST
What is a GST show cause notice in DRC-01?
What Form GST DRC-01 is, how it carries the demand under section 73 or section 74 of the CGST Act, the reply in DRC-06, the reduced-penalty windows for early payment, and how the case ends in a DRC-07 order.
Notices · Tax
What is a section 143(1) intimation?
A section 143(1) intimation is the automated summary assessment the CPC sends after processing an ITR. Covers the three outcomes, the 143(1)(a) adjustments, the nine-month time limit, and how it differs from 143(2) scrutiny and 154 rectification.
Law · MCA
What is Udyam registration for MSMEs?
What Udyam registration is under the MSMED Act, 2006, the current micro, small and medium limits set by notification S.O. 1364(E), why it is free and PAN and Aadhaar linked, how it differs from Udyog Aadhaar, and how it feeds section 43B(h).
Law · GST
What is the GST amnesty scheme under section 128A?
How section 128A of the CGST Act, 2017 waives interest and penalty on section 73 demands for FY 2017-18 to 2019-20, the Form GST SPL-01 and SPL-02 route under rule 164, the pay-the-tax condition, the no-refund rule, and how to verify a live amnesty by its CBIC notification number.
Law · MCA
What is POSH Act compliance for employers?
What POSH Act compliance requires: the Internal Committee for a workplace with 10 or more employees under section 4, the Local Committee under section 6, the 3-month complaint window under section 9, the 90-day inquiry under section 11, the section 21 annual report, and the Rs 50,000 penalty under section 26.
Law · GST
What is Form GST DRC-03 used for?
Form GST DRC-03 is the intimation used to pay GST tax, interest or penalty voluntarily under section 73(5) or 74(5), or against a show cause notice, under rule 142 of the CGST Rules, 2017. How it differs from GSTR-3B, how DRC-04 and DRC-05 close it, and what Form DRC-03A now adjusts.
Law · Tax
What are 12A and 80G registration for trusts?
How section 12A/12AB registration exempts a charitable trust's own income under sections 11 and 12, how 80G approval lets donors claim a deduction, the Form 10A and Form 10AB routes on the e-Filing portal, the 3-year provisional and 5-year regular validity, and the section 12A(1)(ac) application windows.
Law · Sections
Who must appoint KMPs under section 203?
Which companies must appoint whole-time key managerial personnel under section 203 of the Companies Act, 2013, the Rs 10 crore paid-up capital test in rule 8, the six-month vacancy clock, and the Rs 5 lakh company penalty.
How-to · GST
How do I cancel GST registration in Form REG-16?
How a registered person applies to cancel GST registration in Form GST REG-16 under section 29 of the CGST Act, which portal reasons to pick, how stock tax is reversed, and when Form GSTR-10 is due.