Daily Insights

The complete archive,
from the desk of R&E.

Circulars decoded, due dates flagged, and judgments explained in plain English — fresh every working day.

01 GSTJuly 19, 2026 · 6 min read

GSTR-3B for June: the five reconciliations to finish before the July 20 deadline

ITC mismatches with GSTR-2B remain the single biggest reason for departmental notices this year. Here is our partners' pre-filing checklist — and the one ledger most businesses forget to tie out.

02 Direct TaxJuly 18, 2026 · 7 min read

ITR filing for AY 2026-27: choosing between the old and new regime, one last time

The new regime is now the default — but for a shrinking set of taxpayers, the old regime still wins. Here is how to run the comparison properly before the July 31 due date.

03 AuditJuly 17, 2026 · 5 min read

Clause 44 of Form 3CD: getting your expense break-up audit-ready in July, not September

The GST-wise expense break-up is the most data-hungry clause in the tax audit report. Start building it now and September becomes a review exercise instead of an excavation.

04 ComplianceJuly 16, 2026 · 4 min read

DIR-3 KYC season is here — what directors must file before September 30

Every DIN holder has to complete KYC by September 30, or the DIN is deactivated and reactivation costs ₹5,000. Ten minutes now, or paperwork and penalty later.

05 GSTJuly 15, 2026 · 5 min read

E-invoicing threshold drops again: who gets pulled in from August 1

The mandate is reaching smaller businesses with each revision. If your aggregate turnover has ever crossed the notified limit, the clock to August 1 is already running.