Companies Fresh Start Scheme 2020 explained. Covers which companies are eligible, overdue forms covered, immunity from prosecution, how to apply, and deadlines for regularising pending ROC filings under this MCA scheme.
External auditor vs internal auditor compared. Covers roles, scope of work, appointment, reporting lines, independence requirements, and how statutory and internal audit functions complement each other in Indian companies.
New GST return system explained. Covers the proposed GST RET forms replacing GSTR-1 and GSTR-3B, ANX-1 and ANX-2 annexures, input tax credit matching, and what the new return structure means for GST-registered businesses.
Simplified GST RET forms explained. Covers SAHAJ (RET-2), SUGAM (RET-3), and Normal (RET-1) return formats, who can use each form, filing frequency, and how the simplified return system works for small GST taxpayers.
GST RET-1 Normal Return explained. Covers who must file, the monthly and quarterly filing structure, ANX-1 outward supply annexure, ANX-2 auto-populated inward supplies, and how to claim input tax credit under the new system.
SAHAJ GST RET-2 return form explained. Covers who is eligible to file the simplified SAHAJ return, turnover limits, B2C only supply conditions, filing frequency, and how it differs from the normal GST return.
SUGAM GST RET-3 form explained. Covers who can use the SUGAM simplified return, turnover eligibility, B2B and B2C supply conditions, quarterly filing option, and key differences from SAHAJ and the normal GST return.
DIR-3 KYC update guide for directors holding a DIN in India. Covers the annual KYC update process, required documents, web-based vs eKYC options, MCA portal steps, due date, and penalty for non-compliance.
Rules on loans to directors of private limited companies in India. Covers Section 185 of the Companies Act 2013, prohibited and permissible loans, board resolution requirements, and penalties for non-compliance.
CSR and its mandatory regime in India explained. Covers which companies must spend on CSR, the 2% net profit rule, eligible activities under Schedule VII, CSR committee requirements, and reporting obligations under the Companies Act.
