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Guides for founders and businesses

Practical, plain-English guides from Chartered Accountants on company registration, compliance, startup benefits, income tax and GST in India. Each article shows when it was last updated.

Compliance

New Labour Codes in India: Wages, Gratuity, PF Rules

India's four labour codes apply from 21 Nov 2025: the 50% wage rule, gratuity after one year, the ₹25,000 PF ceiling, the 2026 rules and an employer checklist.

Accounting & Virtual CFO

What Does a Virtual CFO Do for a Growing Business?

What a virtual CFO does each month and quarter: accounts and compliance oversight, MIS, budgets, cash-flow forecasts, board reports and fundraising support.

Income Tax & GST

Advance Tax Due Dates 2026-27, Who Pays and Interest

Advance tax for FY 2026-27 is due on 15 June, 15 September, 15 December and 15 March. Who must pay, the ₹10,000 threshold and interest under the new Act.

Income Tax & GST

GST RCM List for Goods and Services from 1 Nov 2026

The GST reverse charge (RCM) list for goods and services from 1 November 2026: new RCM on plastic, tyre and e-waste scrap and used cooking oil, and the car rental change.

Accounting & Virtual CFO

Books of Account a Private Limited Company Must Keep

What section 128 of the Companies Act requires: which books to keep, accrual basis, electronic books with daily backups in India, audit trail, 8-year retention.

Compliance

DIN and DIR-3 KYC: What Every Director Must Do

How directors get a DIN, why each person may hold only one, and the new DIR-3 KYC rules from 31 March 2026: KYC once in three years, next due 30 June 2028.

Income Tax & GST

GSTR-9 and GSTR-9C: Annual Return for FY 2025-26

GSTR-9 for FY 2025-26 is due by 31 December 2026. Who must file it, when GSTR-9C applies, the ₹2 crore exemption, late fees and the tables to check.

Income Tax & GST

Belated and Revised ITR: Deadlines for AY 2026-27

Missed the ITR due date for FY 2025-26? File a belated return by 31 December 2026. Revised returns now run to 31 March 2027, with a fee after 31 December.

Income Tax & GST

CBIC GST Registration Guidelines: Circular 257/2026

CBIC Circular 257/03/2026-GST sets the documents for GST registration, the 3, 7 and 30-day timelines, and the queries officers can no longer raise.

Compliance

MGT-7 vs MGT-7A: Which Annual Return to File

Which companies file MGT-7 and which file the shorter MGT-7A, who signs, when MGT-8 applies, and the extended FY 2025-26 due date of 31 January 2027.

Company Registration

How to Convert an OPC into a Private Limited Company

When and how a One Person Company (OPC) converts into a private limited company: the 2021 rule change, steps, Forms MGT-14 and INC-6, and what changes.

Startups

DPIIT Recognition vs IMB Certificate Explained

How Startup India (DPIIT) recognition differs from the IMB certificate for the startup tax holiday: eligibility, benefits, the DIPP number and how to apply.

Company Registration

Private vs Public Limited Company: Key Differences

How a private limited company differs from a public limited company in India: members, directors, share transfers, raising money, governance and which to choose.

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