Articles by Poojitha Raam Vinay

GSTR-9 vs GSTR-9C: Who Must File Annual GST Returns in 2026?

Posted by Poojitha Raam Vinay 10 November 2026 1907 Views

Every December the same question floods practitioner groups: "Do I file GSTR-9, GSTR-9C, or both?" It is the wrong question. The right one is: "Which turnover b...

Form 161 Filing Rules: Deadline and Key Conditions for Penalty Waiver 2026

Posted by Poojitha Raam Vinay 04 November 2026 903 Views

Form 161 is the application for waiver of penalty and immunity from prosecution under section 440(2) of the Income-tax Act, 2025. It must be filed online within...

GST E-invoice 5 Crore Rule: Major Changes from January 2027

Posted by Poojitha Raam Vinay 05 November 2026 5735 Views

The GST e-invoicing threshold has not been cut again. It has been ₹5 crore since 1 August 2023. What is changing is scope. E-invoicing is being extended to cert...

Belated ITR Deadline AY 2026-27: File by 31 Dec

Posted by Poojitha Raam Vinay 29 October 2026 6470 Views

Missed the 31 July deadline for AY 2026-27? File your belated income tax return by 31 December 2026. Learn about penalties, interest, and what you might lose.

Export Declaration Form (EDF) 2026: Filing Guide

Posted by Poojitha Raam Vinay 24 October 2026 1593 Views

Understand the new Export Declaration Form (EDF) 2026. Learn who must file, deadlines, and where to submit for goods, services, and software exports.

UPI Transaction Charges Update: What You Need to Know

Posted by Poojitha Raam Vinay 15 October 2026 32787 Views

Discover the latest UPI transaction charges for merchants from October 2026. Learn about MDR, rates, and how it affects you.

LTCG on Shares: Income Tax Act 2025 Explained

Posted by Poojitha Raam Vinay 10 October 2026 9006 Views

Understand Long Term Capital Gains (LTCG) on shares under the Income Tax Act 2025. Learn about tax rates, exemptions, and reporting for Tax Year 2026-27.

SCSS vs NSC: Which Investment Yields More in 2026?

Posted by Poojitha Raam Vinay 07 October 2026 2433 Views

Compare SCSS and NSC interest rates, tax benefits, and withdrawal options. Discover which government-backed scheme offers better returns for your 2026 investments.

Gold Tax Rules 2026: Understand New Income Tax Act Changes

Posted by Poojitha Raam Vinay 21 September 2026 2904 Views

Confused about gold ownership limits in 2026? Discover the latest Income Tax Act changes, understand seizure rules, and learn what documents you need.