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Blog — GST, Income Tax, MCA & Compliance Guides
Practical guides from PJRJ Chartered Accountants in Delhi and Gurgaon — GST registration and returns, ITR and TDS, MCA filings, company law, and ROC compliance.
A partner-led, numbers-first comparison of Private Limited Companies and LLPs in India — legal structure, compliance, taxation with worked examples, fundraising, FDI, conversion, and scenario-based recommendations.
Stamp duty on a partnership deed isn't uniform across India — it's fixed by each state's own Stamp Act. Here's the complete state and UT-wise reference, how the duty is calculated, and how to actually procure the stamp paper.
Indian founders often pick a Dubai licence based on speed or brochure tax claims. Mainland, free zone, and offshore change customers you can serve, visas, banking, and India FEMA — decide the vehicle before you pay for papers.
Forming a UK Ltd from Delhi or Gurgaon is more than a Companies House click. Map directors, PSC, HMRC VAT/corporation tax/PAYE, banking, and India FEMA remittances before you treat the certificate as “done.”
NRIs and RNOR taxpayers often mix residential status, foreign asset schedules, and remittance certificates. Get residency right first, then map ITR schedules and Form 15CA/CB to the same money trail.
An Irish limited company can be a strong EU base for Indian groups — but CRO filings, EEA director rules, VAT, corporation tax, and India FEMA must be planned together before you treat incorporation as complete.
Registering an Australian proprietary limited company from India means ASIC setup plus ABN/TFN thinking, GST/BAS if you register, company tax, and India FEMA for funding — one coordinated file.
A New Zealand company can support ANZ customers for Indian groups, but Companies Office filings, IRD numbers, GST, and India FEMA funding need one checklist — not three separate advisors guessing.
Choosing an LLC or corporation in New York from India is an entity, federal, and state decision. Map IRS filings, New York State tax, banking KYC, and India FEMA/DTAA before you treat formation as finished.
The India–United Kingdom Comprehensive Economic and Trade Agreement (CETA) is in force from 15 July 2026. Preferential trade only helps if origin, entity, HMRC, remittance, and FEMA papers match the trade you actually run.
Indian founders incorporating in Dubai need more than a trade licence. Map mainland vs free zone, FTA VAT, corporate tax registration, books, and India DTAA/FEMA on one calendar — without guessing published rates from blogs.
Funding a Dubai, UK, or other overseas company from India is more than a bank transfer. Map FEMA ODI, Form 15CA/CB, purpose codes, and the overseas entity’s books before remitting capital or services payments.
Cash, UPI or card does not change the GST invoice duty. Rule 46 needs extra recipient details on B2C invoices of ₹50,000 or more. A daily consolidated invoice is only for qualifying supplies below ₹200 — not for every B2C sale under ₹50,000.
A resident senior citizen without business or professional income is not required to pay advance tax under Section 207 of the Income-tax Act, 1961 (Section 403 of the Income-tax Act, 2025), so Sections 234B and 234C (Sections 424 and 425) generally do not apply. Section 234A (Section 423) can still apply if the return is filed after the due date.
After GST registration, Rule 10A requires bank-account details on the GST portal within 30 days of grant of registration or before GSTR-1/IFF — whichever is earlier. Miss it and face suspension (REG-31), blocked GSTR-1/IFF, and possible cancellation.
Form 71 is the e-application under section 155(20) and Rule 134 to claim TDS credit in an earlier assessment year when the income was already offered to tax, but TDS was deducted and deposited in a subsequent financial year. Effective from 1 October 2023, with a two-year filing window from the end of the FY of deduction.
A plain-language GST invoice guide for registered businesses — tax invoice vs bill of supply, Rule 46 mandatory fields, HSN/SAC by turnover, e-invoicing, consignment notes for GTAs, self-invoicing for RCM, and common mistakes that block ITC.
CBDT has notified the Foreign Assets of Small Taxpayers – Disclosure Scheme Rules, 2026. From 16 August 2026 to 31 December 2026, eligible residents can disclose modest undeclared foreign assets and income with limited cost and immunity from Black Money Act penalties and prosecution.
A practical GST guide for companies earning from goods carriage vehicles — through fixed-period hiring to other companies or Porter-platform trips. Covers GTA vs non-GTA classification, SAC 9966/9965/9973 rates, RCM vs forward charge, and how to structure both revenue streams at 18% with full input tax credit.
GSTN has deferred mandatory Ship-To GSTIN capture in Bill-To/Ship-To e-Way Bills and the new voluntary EWB closure facility to 1 August 2026. Here is the full timeline from the May announcement through Advisories 663 and 664, and what businesses should prepare.
If you borrowed money to buy shares and received dividends, Indian tax law allows a deduction for interest paid — but only up to 20% of your gross dividend income under Section 57(i). Anything above that lapses and cannot be carried forward.
Securities Transaction Tax (STT) on share sales is not deductible if income is taxed as capital gains under Section 48 — but traders reporting business income can claim it under Section 36(1)(xv). The answer depends on whether you are an investor or a trader.
The Finance (No. 2) Act, 2024 changed LTCG on land and buildings to 12.5% without indexation. The second proviso to Section 112(1)(a) lets resident individuals and HUFs pay the lower of old or new tax — but it does not reduce how much you must reinvest under Section 54.
Individuals and HUFs paying rent above Rs. 50,000 per month must deduct TDS at 2% under Section 393(1) [Table Sl. No. 2(i)] of the Income-tax Act, 2025 (erstwhile Section 194-IB). No TAN is required — use PAN, file Form 26QC, and issue Form 16C.
From July 2026, Input Tax Credit in GSTR-3B Table 4 is expected to be system-generated from GSTR-2B and IMS actions, with limited manual editing. Learn what changes, how businesses are affected, and how to prepare.
The Ministry of Finance has extended the deadline for filing appeals and applications before the GST Appellate Tribunal (GSTAT) to 31 July 2026 under Section 112 of the CGST Act. Learn which timeline applies to your order.
MCA has extended the Form DPT-3 due date for FY 2025-26 to 31 July 2026 without additional filing fees. Learn who must file, what to report, and how to stay compliant.
A practical guide to GST registration for Delhi, Gurgaon, and Noida businesses — who must register, threshold limits, documents by entity type, step-by-step process, timeline, and common mistakes to avoid.
A step-by-step monthly checklist to reconcile purchase data with GSTR-2B before filing GSTR-3B — protect input tax credit, reduce notice risk, and prepare for ITC hard-locking from July 2026.
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The PJRJ blog publishes expert guides on GST invoicing and returns, income tax and ITR, MCA filings, company law, ROC compliance, and regulatory updates for finance teams and business owners in India.
Articles are prepared by PJRJ Chartered Accountants and tax specialists based on current law, notifications, and practical client experience from Delhi and Gurgaon practice.
New articles are added regularly covering GST, tax, MCA, RBI, SEBI, and ICAI developments that affect Delhi NCR businesses.
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