GST Audit under Section 65 — What to Expect & How to Prepare in 2026 Introduction A GST departmental audit under Section 65 of the CGST Act, 2017 is an important compliance proceeding through which the GST authorities examine the books of account, GST returns and supporting records of a registered person. Unlike a routine…
GST on Printing and Publishing Services — Rate, ITC and Composite Supply in 2026 Introduction The printing and publishing industry has several different GST treatments depending on the nature of the transaction. A printing business may supply: Printed books Newspapers and journals Brochures and pamphlets Annual reports Visiting cards and business stationery Printed cartons and…
Introduction Form ADT-1 is an important ROC compliance form under the Companies Act, 2013. It is used by a company to intimate the Registrar of Companies (ROC) about the appointment or re-appointment of its statutory auditor. Every company required to appoint a statutory auditor must ensure that the auditor’s appointment is properly communicated to the…
Not every educational service is exempt from GST. How the treatment turns on the nature of the institution and the service, which streams are taxable, and where coaching, transport, catering and ancillary supplies land.
Introduction Job work is an important part of the manufacturing and processing industry under the Goods and Services Tax (GST) regime. Businesses often send raw materials, semi-finished goods, components or other inputs to another person for processing or manufacturing without transferring ownership of the goods. GST law provides specific provisions for job work, including the…
GST ITC on Capital Goods: Availment, Reversal and Useful-Life Rules in 2026 Introduction Under the Goods and Services Tax (GST) regime, businesses can claim Input Tax Credit (ITC) on eligible capital goods used or intended to be used in the course or furtherance of business. However, claiming ITC on capital goods is subject to specific…