Working notes from our company secretaries and chartered accountants — what changed, what it means, and what you have to do about it.
GST
E-invoicing does not mean the government writes your invoices. It means every B2B invoice has to be registered on a government portal and carry an IRN and QR code before it is valid. Who it applies to above the ₹5 crore threshold, how the IRN is generated, the 30-day reporting limit, and what an invoice without one costs you and your customer.
8 min read · 26 Oct 2026
Company Law
A DIN is a lifetime number issued to a person, not a company, and nobody can be appointed a director in India without one. The two ways to get it, the documents, the new three-yearly KYC, and what goes wrong.
8 min read · 26 Oct 2026
GST
A missed GSTR-3B costs ₹50 a day at first. Leave it for two months and your e-way bills stop; for six months and your GSTIN is on the way to cancellation; for three years and the return can no longer be filed at all. What each stage costs, and the order in which to clear a backlog.
8 min read · 26 Oct 2026
Startups
Your book is protected the moment you write it. Registration is what lets you prove it. The Form XIV application, the ₹500 statutory fee, the 30-day objection window, the NOCs publishers and co-authors must give, and what the law says about books written with AI tools.
11 min read · 26 Oct 2026
Startups
DSCs, name reservation in RUN-LLP, incorporation in FiLLiP, and the LLP agreement in Form 3 within 30 days — the filing new LLPs most often miss. The whole MCA process, the documents, the government fees we can state with certainty, and the annual cycle that starts the day you incorporate.
8 min read · 26 Oct 2026
Startups
Registration under the Partnership Act is optional, but an unregistered firm cannot sue to enforce its own contracts. The deed, the Section 58 statement, and the Rajasthan online route through the SSO portal and the District Industries Centre, step by step.
9 min read · 26 Oct 2026
Startups
Rajasthan no longer requires registration for establishments with ten or fewer employees, and it has abolished renewal for those that do register. The 30-day rule, the one-time fee slabs, the LDMS application through Raj SSO, and what happens if you skip it.
9 min read · 26 Oct 2026
Income Tax
From 1 April 2026 the quarterly TDS return is no longer called 24Q, 26Q or 27Q — it is Form 138, 140 or 144 under the Income-tax Act, 2025. Which form you file, the four deadlines, how the upload works, and what a late or wrong return costs.
9 min read · 26 Oct 2026
GST
GSTR-3B is the return that actually moves money, and since 2025 most of its outward-supply figures can no longer be typed over. The full portal sequence, the due dates for monthly and QRMP filers, how to correct a figure through GSTR-1A, and what to do when a filed return turns out to be wrong.
9 min read · 26 Oct 2026
Company Law
For a company that has stopped trading and owes nothing, strike-off under Section 248(2) is the cheapest way out. Who qualifies, what has to be filed first, the STK-2 application to C-PACE, and why the directors stay liable afterwards.
9 min read · 26 Oct 2026
Startups
Basic registration, state licence or central licence — the category is decided by turnover and by what you do with food, and the thresholds changed on 1 April 2026. The FoSCoS application step by step, the documents, the government fees, and what to do when the portal sends your application back.
8 min read · 26 Oct 2026
Company Law
Two documents filed at incorporation and then never read again — until a co-founder wants out, an investor wants a veto, or a share transfer is blocked. What each one contains, and the clauses worth getting right on day one.
6 min read · 13 Oct 2026