Blog — MCA, Company Law & Compliance Guides
Expert articles on MCA filings, Form DPT-3, company law, GST, income tax, and ROC compliance from PJRJ Chartered Accountants in Delhi and Gurgaon.
Expert guides on MCA compliance, company law, GST, income tax, and ROC filings for Indian businesses
11 articles · Updated regularly by PJRJ partners
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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