https://www.agaassociates.com/article/ Latest regulatory updates, statutory tax advisories, corporate compliance guides, and financial insights from H A V N & COMPANY Chartered Accountants. en-in Wed, 04 Nov 2026 11:24:16 GMT https://www.agaassociates.com/article/57th-gst-council-meeting-key-decisions-october-2026/ https://www.agaassociates.com/article/57th-gst-council-meeting-key-decisions-october-2026/ 57th GST Council meeting, 8 October 2026: arrest powers, refunds, ITC, registration, penalties. See what CBIC has notified and what is still pending. Wed, 04 Nov 2026 04:30:00 GMT CA Amol Gupta, FCA News https://www.agaassociates.com/article/gst-registration-changes-rule-14b-cancellation-november-2026/ https://www.agaassociates.com/article/gst-registration-changes-rule-14b-cancellation-november-2026/ New GST Rule 14B lets eligible e-commerce sellers register in other States using an operator's warehouse. Conditions, dates and cancellation changes explained. Wed, 04 Nov 2026 04:20:00 GMT CA Amol Gupta, FCA News https://www.agaassociates.com/article/gst-refund-reforms-provisional-refund-itc-input-services-capital-goods/ https://www.agaassociates.com/article/gst-refund-reforms-provisional-refund-itc-input-services-capital-goods/ How GST refunds are changing: 10-day acknowledgement, 90% provisional refund, 1.5x cap removed, and ITC on input services and capital goods, with worked examples. Wed, 04 Nov 2026 04:10:00 GMT CA Amol Gupta, FCA News https://www.agaassociates.com/article/gst-arrest-prosecution-penalty-changes-57th-council/ https://www.agaassociates.com/article/gst-arrest-prosecution-penalty-changes-57th-council/ GST Council recommends removing arrest power (Section 69), a ₹5 crore prosecution limit, a ₹10,000 notice floor and lower penalties. What is law today? Wed, 04 Nov 2026 04:00:00 GMT CA Amol Gupta, FCA News https://www.agaassociates.com/article/gst-itc-return-reconciliation-e-invoicing-changes-2027/ https://www.agaassociates.com/article/gst-itc-return-reconciliation-e-invoicing-changes-2027/ Section 17(5) relaxation, IMS, GSTR-3B reconciliation from the April 2027 return and e-invoicing for reverse-charge supplies from 1 January 2027, with examples. Wed, 04 Nov 2026 03:50:00 GMT CA Amol Gupta, FCA News https://www.agaassociates.com/article/gst-rate-exemption-changes-57th-council-ev-ecommerce-scrap/ https://www.agaassociates.com/article/gst-rate-exemption-changes-57th-council-ev-ecommerce-scrap/ 57th GST Council rate changes: 5% option for EV passenger transport, 5% for e-commerce delivery, RCM and 2% TDS on scrap, nil GST on psyllium, exemptions. Wed, 04 Nov 2026 03:40:00 GMT CA Amol Gupta, FCA News https://www.agaassociates.com/article/ca-in-mohali/ https://www.agaassociates.com/article/ca-in-mohali/ Comprehensive guide to Chartered Accountant (CA) services in Mohali: business registration, statutory audit, GST filing, direct tax advisory, and ICAI verification. Wed, 28 Oct 2026 00:00:00 GMT CA Abhishek Gupta Advisory https://www.agaassociates.com/article/pvt-ltd-vs-llp-vs-opc-vs-partnership-vs-proprietorship/ https://www.agaassociates.com/article/pvt-ltd-vs-llp-vs-opc-vs-partnership-vs-proprietorship/ Comprehensive comparison of business structures in India: Private Limited Company vs. LLP vs. OPC vs. Partnership Firm vs. Sole Proprietorship. Learn legal liability, tax rates, statutory audit, compliance burden, and professional evaluation by H A V N & COMPANY Chartered Accountants. Tue, 15 Apr 2025 00:00:00 GMT CA Amol Gupta, FCA Business https://www.agaassociates.com/article/changes-for-partnership-firms-llps-from-april-2025-sec-194t/ https://www.agaassociates.com/article/changes-for-partnership-firms-llps-from-april-2025-sec-194t/ Explore the new Income Tax Section 194T provisions taking effect from April 1, 2025. Learn how TDS requirements and tax rules will impact partner remuneration, interest, and profit distributions for Partnership Firms and LLPs. Wed, 12 Mar 2025 00:00:00 GMT CA Amol Gupta, FCA Business https://www.agaassociates.com/article/comprehensive-guide-to-futures-and-options-taxation/ https://www.agaassociates.com/article/comprehensive-guide-to-futures-and-options-taxation/ Understand key F&O tax rules, speculative vs non-speculative income classification, Section 44AD applicability, tax audit requirements, and ITR filing strategies for derivative traders in India. Tue, 28 Jan 2025 00:00:00 GMT CA Amol Gupta, FCA News https://www.agaassociates.com/article/waiver-of-late-fee-for-form-gstr-9c-filing/ https://www.agaassociates.com/article/waiver-of-late-fee-for-form-gstr-9c-filing/ The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 08/2025 – Central Tax waiving late fees under Section 47 of the CGST Act for delayed filing of FORM GSTR-9C for FY 2017-18 to 2022-23. Fri, 24 Jan 2025 00:00:00 GMT CA Amol Gupta, FCA News https://www.agaassociates.com/article/effective-accounting-practices-for-small-businesses/ https://www.agaassociates.com/article/effective-accounting-practices-for-small-businesses/ Discover practical accounting strategies for small businesses. Learn essential record-keeping habits, financial reporting tips, and tax compliance best practices to optimize cash flow and foster business growth. Wed, 22 Jan 2025 00:00:00 GMT CA Amol Gupta, FCA Business https://www.agaassociates.com/article/top-tax-saving-strategies-for-individuals-and-businesses/ https://www.agaassociates.com/article/top-tax-saving-strategies-for-individuals-and-businesses/ Tax optimization strategies for FY 2025-26: Comparative analysis of Old vs New Tax Regime (Section 115BAC), corporate concessional rates under Section 115BAA, Section 43B(h) MSME compliance, 80JJAA payroll benefits, and capital gains exemptions. Mon, 20 Jan 2025 00:00:00 GMT CA Amol Gupta, FCA Taxation