CA Guides &amp; Articles

GST Registration

Who must register, threshold limits, documents, and types of GST registration.

GST Return Filing

GSTR-1, GSTR-3B, GSTR-9 — due dates, penalties, and how to file correctly.

E-Way Bill

When e-way bills are required, generation process, validity, and exemptions.

E-Invoicing Under GST

Applicability thresholds, IRP portal, QR code requirements, and exemptions.

LUT Filing for Exporters

Export without paying IGST — eligibility, validity, and LUT vs bond comparison.

GST Refund

Export refunds, excess ITC, inverted duty — how to claim and avoid rejection.

Input Tax Credit (ITC)

When ITC can be claimed, blocked credits, GSTR-2B reconciliation, and reversal rules.

GST Audit — GSTR-9C

Who needs a GST audit, reconciliation process, and avoiding post-filing notices.

Handling GST Notices

DRC-01, SCN, demand notices — how to respond and build a strong legal defence.

GST Cancellation & Revocation

How to cancel GST when closing business and how to revoke a cancelled registration.

E-commerce GST Compliance

GST for Amazon, Flipkart, Meesho sellers — TCS, mandatory registration, and returns.

GST Composition Scheme

Eligibility, flat tax rates, quarterly CMP-08 filing, and whether composition is right for your business.

GST HSN Code Guide

What HSN codes are, how to find the right code, mandatory digit requirements, and SAC codes for services.

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Income Tax

Individual ITR Filing

Which ITR form applies, deadlines, documents needed, and the filing process.

Business Tax Returns

ITR-3 and ITR-4 for self-employed and business owners — presumptive taxation guide.

Corporate Tax Filing

Income tax for companies and LLPs — tax rates, MAT, due dates, and advance tax.

TDS Returns — 24Q, 26Q & 27Q

Form types, quarterly deadlines, challan payment, and Form 16/16A issuance.

TDS & TCS Compliance

Key TDS sections, rates, payment deadlines, TCS provisions, and penalties.

Advance Tax

Instalment schedule, due dates, Section 234B/234C interest, and how to estimate.

Tax Audit — Section 44AB

When mandatory, who conducts it, Form 3CA/3CB/3CD, and key reporting points.

Scrutiny Assessment

Types of IT assessments, responding to Section 143(2) notices, and building your case.

Income Tax Notices

Types of notices — 139(9), 142(1), 143(1), 148 — how to respond and avoid them.

New vs Old Tax Regime

Tax rate comparison, deductions lost, break-even analysis, and switching rules.

Capital Gains Tax

STCG, LTCG on shares, property, gold — rates, indexation, and exemption strategies.

Real Estate Taxation

GST on under-construction property, rental income, capital gains, and TDS on purchase.

HUF Tax Planning

How HUF saves tax, how to create one, income splitting rules, and coparcenary rights.

NRI Taxation

Residential status, NRI income taxability, DTAA benefits, and NRO/NRE account taxation.

Form 15CA & 15CB

When required for foreign remittances, CA certificate, and RBI/FEMA compliance.

Startup India & DPIIT

DPIIT recognition, 80-IAC tax exemption, angel tax relief, and startup compliance.

ITR for Salaried Employees — FY 2025-26

Form 16, HRA exemption, deductions, new vs old regime — complete guide including new Tax Act 2025 impact.

Section 80C Tax Saving FY 2025-26

All 80C options compared — PPF, ELSS, LIC, NSC — and what changes under the new Income Tax Act 2025.

TDS on Salary — FY 2025-26

How TDS is calculated, investment declarations, Form 16, and how to reduce your monthly TDS deduction.

Income Tax Slab Rates FY 2025-26

New vs old regime slabs (AY 2026-27), surcharge, 87A rebate, and the new Income Tax Act 2025 explained.

PAN Card Application & Correction

How to apply online via NSDL/UTI, correct errors, get duplicate PAN, and link with Aadhaar.

ITR Last Date FY 2025-26 (AY 2026-27)

Deadlines by category — 31st July 2026, 31st October 2026 — penalty for late filing and belated return rules.

ITR for Business Owners — FY 2025-26

Section 44AD presumptive tax, audit requirements, business deductions, advance tax, and GST-ITR matching.

Income Tax for NRI — FY 2025-26

Residential status, NRO/NRE tax treatment, DTAA, property sale TDS, and NRI ITR filing for AY 2026-27.

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Accounting & Bookkeeping

Regular Bookkeeping

Why every business needs proper books, what to record, and cloud accounting tools.

Financial Statements

Understanding balance sheet, P&L, and cash flow — what each tells about your business.

Accounts Finalization

Year-end closing process — adjusting entries, provisions, depreciation, audit-ready books.

Bank Reconciliation

How to reconcile bank statement with books, common differences, and why it matters.

MIS Reporting

What MIS reports include, KPI tracking, budget vs actual, and data-driven decisions.

Outsourced Accounting

How outsourced accounting works, cost comparison vs in-house, and what to expect.

Virtual CFO Services

Strategic finance for growing businesses — MIS, fundraising, investor reporting, cashflow.

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Audit & Assurance

Statutory Audit

Applicability, what the auditor checks, timeline, and how to prepare for a smooth audit.

Internal Audit

Purpose, risk-based audit approach, reporting to management, and fraud prevention.

Tax Audit — Section 44AB

When mandatory, Form 3CA/3CB/3CD requirements, and key reporting points.

Bank Audit

What bank auditors verify, LFAR, NPA classification, and revenue verification.

Stock Audit

Why banks require stock audits, what is checked, inventory valuation, and discrepancies.

Management Audit

Operational efficiency assessment, governance review, and performance improvement.

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Business Registration

Private Limited Company

Registration process — SPICe+, DIN, DSC, MCA filing, and post-incorporation.

LLP Registration

How to register an LLP, differences from Pvt Ltd, LLP agreement, and compliance.

One Person Company (OPC)

What is OPC, eligibility, conversion to Pvt Ltd, and compliance requirements.

Partnership Firm

When to choose partnership, registration, deed essentials, and tax implications.

Proprietorship

Setting up a proprietorship, necessary registrations, and when to upgrade to company.

MSME / Udyam Registration

Udyam registration, MSME classification, benefits for loans and government tenders.

Import Export Code (IEC)

Who needs IEC, documents required, and annual update compliance.

FSSAI License

Basic vs state vs central license, eligibility by turnover, documents, and renewal.

Trade License — Shop Act UP

Shop & Establishment Act registration in UP — process, fees, and renewal.

Digital Signature (DSC)

Class 2 vs Class 3 DSC, how to apply, and usage for MCA, GST, income tax.

Section 8 Company (NGO)

How to register a Section 8 company, MOA objects, 12A/80G registration.

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ROC & Corporate Compliance

ROC Annual Compliance

AOC-4 and MGT-7 annual filing — deadlines, penalties, and what to include.

Director KYC — DIR-3 KYC

Who must file, process, 30 Sept deadline, and consequences of non-filing.

Director Appointment

DIN, consent letter, board resolution, DIR-12 filing, and AGM regularisation.

Increasing Authorised Capital

Why and how to increase authorised capital — EGM, stamp duty, SH-7 and MGT-14.

Share Transfer & Allotment

SH-4 transfer procedure, PAS-3 allotment return, stamp duty, and restrictions.

Board Resolutions & Registers

Mandatory statutory registers, resolution types, MGT-14, and meeting compliance.

Charge Registration

CHG-1 for bank loans, CHG-4 for satisfaction, and consequences of non-registration.

Registered Office Change

How to change registered office — within city, state, and across states.

Company Name Change

RUN application, special resolution, INC-24 filing, and new certificate process.

Company Strike-Off & Winding Up

STK-2 fast track exit, eligibility, procedure, and alternatives to winding up.

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Legal & Intellectual Property

Trademark Registration

TM search, application process, classes, objection handling, and protection rights.

Trademark Objection Reply

Section 9/11 grounds, drafting a strong reply, evidence strategy, and hearing process.

Copyright Registration

What copyright protects, registration process, qualifying works, and enforcement.

Patent Registration

What can be patented, provisional vs complete application, costs, and startup rebates.

ISO Certification

ISO 9001/14001/27001 — benefits for tenders, step-by-step certification process.

Legal Agreements

Partnership deeds, shareholders agreements, vendor contracts, NDAs, employment agreements.

MOA & AOA Drafting

Object clause drafting, key AOA provisions, investor amendments, and ROC filing.

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Payroll & HR Compliance

Payroll Management

Monthly payroll processing, TDS on salary, statutory deductions, and Form 16 issuance.

PF & ESI Compliance

Registration, contribution rates, monthly challan, ECR filing, and inspection compliance.

Professional Tax

State-wise rates, registration, and monthly/annual return filing requirements.

Salary Slips & CTC Structure

CTC components, tax-efficient salary structuring, and payroll register maintenance.

Gratuity

Eligibility, calculation formula, gratuity fund, tax exemption limits, and employer obligations.

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Financial Advisory

Project Report & CMA Data

Bank-quality project report, CMA data format, DSCR calculation, and loan bankability.

Working Capital Assessment

CC limit, OD limit, MPBF calculation, documents required, and tips to maximise limit.

Business Loan Consultancy

Loan types, eligibility, documentation checklist, and how a CA gets your loan approved.

Fund Raising

MUDRA, CGTMSE, angel investment, VC — complete guide to all business funding options.

Projected Financials

5-year P&L, balance sheet, cash flow, DSCR, IRR — for bank loans and investor pitches.

Business Valuation

DCF, market comparables, NAV methods — when required and how valuation works.

Cash Flow Planning

13-week cash flow forecast, identifying gaps, and strategies to improve working capital.