New product features, statutory payroll updates, modern leadership playbooks, and workforce intelligence.
Since 1 January 2025, an e-way bill cannot be generated for a document more than 180 days old, and an e-way bill cannot be extended beyond 360 days from generation. Common situations that hit these limits and how to handle them.
If you pay a micro or small enterprise late, the expense is not deductible until the year you pay it. Who is covered, the 15 and 45 day limits, why traders are excluded, the change under the Income-tax Act, 2025, and a year-end checklist.
Partnership firms and LLPs must deduct 10% TDS on salary, remuneration, commission, bonus and interest paid or credited to partners above ₹20,000 a year. What is covered, when to deduct, the new section and payment code, and how to file.
TCS at 0.1% on sale of goods above ₹50 lakh under Section 206C(1H) was withdrawn from 1 April 2025. Why some invoices still show it, how to correct them, and how TDS on purchase of goods by the buyer continues under the Income-tax Act, 2025.
From 1 April 2026, TDS on contractors, professionals, rent, commission and purchases moved into Section 393 of the Income-tax Act, 2025, with new payment codes and Form 140. An old-to-new mapping and a checklist before the return due on 31 October 2026.
Cash payments above ₹10,000 a day to one person are not deductible, and cash receipts of ₹2 lakh or more attract a penalty equal to the amount. The rules on cash loans and repayments, how the limits are counted, and how to avoid them.
Since 22 September 2025 most goods and services moved to 5% and 18%, with 40% for a few items. How to find invoices still raised at old rates, which rate applies when invoice, payment and supply fall on different sides of the change, and how to correct them.
UPI made collecting money easy and matching it hard. How to link each UPI payment to an invoice, handle part payments, refunds and payments without a reference, and close the day with a simple routine.
Marketplaces collect 0.5% GST TCS and deduct 0.1% income-tax TDS on your sales, then pay out net of commission, fees and returns. How to record a settlement, claim the TCS and TDS, take credit on fees, and report marketplace sales in GSTR-1.
DRC-01B flags sales tax in GSTR-1 above GSTR-3B, DRC-01C flags credit in GSTR-3B above GSTR-2B, and ASMT-10 is a scrutiny notice. What each means, the 7-day and 30-day reply windows, what happens if you ignore them, and how to prepare a reply.
GST is payable on advances for services but generally not for goods. How to issue receipt and refund vouchers, report advances in GSTR-1, reverse the tax when an order is cancelled, and treat amounts you keep as cancellation charges.
The CBDT extended the tax audit report due date for AY 2026-27 to 21 October 2026 and the ITR due date for audit cases to 21 November 2026. Who must get a tax audit, the penalties, and a checklist to finish on time.
