Practical Compliance Technical Guides
Written by experienced Chartered Accountants for accounting professionals. Concise procedural guides, flowcharts, and SOP checklists for your team.
1. GST Deep Dives
Detailed guides on GSTR-2B vs 3B Input Tax Credit (ITC) matching, e-Way bill regulations, and procedural blueprints for GST notice responses (ASMT-10 / DRC-01).
GSTR-2B vs 3B ITC Reconciliation
ITC only when the invoice appears in GSTR-2B (Sec 16(2)(aa)), 180-day vendor payment reversals (Sec 16(2) proviso / Rule 37), and blocked credit under Sec 17(5).
e-Invoicing & e-Way Bill Matrix
E-invoicing applies above ₹5 Cr aggregate turnover; e-way bills depend on consignment value (generally above ₹50,000), plus multi-vehicle updates and validity extension rules.
ASMT-10 & DRC-01 Notice Replies
Draft replies for scrutiny notices (ASMT-10, replied in ASMT-11) and show-cause notices (DRC-01, replied in DRC-06), covering GSTR-1 vs 3B differences and ITC mismatches.
2. MCA & Corporate Law Updates
Step-by-step walkthroughs on annual company filings, Director KYC, and share capital allotments.
MGT-7 / 7A & AOC-4 Walkthroughs
Filing disclosures, XBRL financial statement conversion rules, CSR reporting, and CARO 2020 cross-links.
Director KYC (DIR-3 KYC Web)
Triennial KYC for DIN holders (once every three financial years, by 30 June, from 31 March 2026), mobile/email OTP validation, updates within 30 days of any change, and DIN reactivation.
PAS-3 & Charge Filings (CHG-1)
Private placement allotment procedures, valuation report attachments, and charge creation with banks.
3. Downloadable SOP Checklists
Standard operating procedure PDFs and blueprints for new staff members and article trainees onboarding into your tax and audit teams.