Articles, Alerts & Insights
Practical knowledge, regulatory updates, and compliance tips from the partners at Gupta Sah & Associates.
Regulatory Alerts
GST Annual Return (GSTR-9) Due Date Extended
18 May 2026
The CBIC has extended the due date for filing GSTR-9 for FY 2024-25. Registered taxpayers are advised to reconcile data early.
MCA Introduces SPICe+ Part B e-Filing Changes
12 May 2026
New validation rules introduced for company incorporation filings. Ensure DSC is valid and DIN is activated before submission.
Income Tax e-Filing Portal Maintenance Schedule
08 May 2026
Scheduled maintenance on 22-23 May 2026. Plan ITR filings and TDS deposits accordingly to avoid last-minute delays.
EPFO UAN-Aadhaar Linking Deadline
01 May 2026
Employees are required to link UAN with Aadhaar by 30 June 2026. Employers must update KYC through the employer portal.
Articles & Guides
GSTR-3B vs GSTR-1 Reconciliation — Common Mismatches
Why your GSTR-3B and GSTR-1 figures must match, how to identify mismatches, and the steps to rectify before filing annual returns.
15 May 2026
ReadOld vs New Tax Regime: Which One Suits You?
A practical breakdown of deductions, exemptions, and slab rates to help individuals and salaried professionals choose the optimal regime.
10 May 2026
ReadAnnual Compliance Calendar for Private Limited Companies
A month-by-month checklist covering AGM, AOC-4, MGT-7, DIR-3 KYC, and other MCA filings to avoid penalties.
02 May 2026
ReadDPIIT Registration & Tax Benefits for Startups
How to obtain DPIIT recognition, claim Section 80-IAC tax holiday, and navigate angel tax exemption provisions.
20 April 2026
ReadForm 15CB / 15CA for Overseas Remittances
When and how to file Form 15CB and 15CA for foreign payments, including the latest RBI / ITD requirements.
12 April 2026
ReadTDS Rate Changes FY 2025-26: What to Watch
Updated TDS rates, new sections, and common errors in deducting and depositing tax at source.
05 April 2026
ReadCompliance Tips
Invoice Hygiene Checklist
Ensure every invoice contains HSN code, GSTIN, place of supply, and tax computation breakdown. Missing fields cost ITC claims.
ROC Filing Grace Periods
File AOC-4 within 30 days and MGT-7 within 60 days of AGM. Late fees accumulate at ₹100/day — plan ahead.
Advance Tax Instalment Calendar
15% by 15 June, 45% by 15 September, 75% by 15 December, and 100% by 15 March. Missing attracts interest under Section 234B/C.
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