Tax, GST & TDS — Guides & Insights | LeegAl

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GST Audit by Department: Sections 65 and 66 Explained

by Gaurav Kumar

GST law provides for audits by the tax department under Section 65, where officers examine records after giving at least 15 days' notice and generally complete within three months (extendable), and special audits under Section 66 by a chartered or cost accountant nominated by the department in complex cases. Findings are communicated and may lead to demands under the adjudication provisions.

Complete Guide

23-Sept-2026

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Income Tax Basics for Beginners in India

by Gaurav Kumar

Indian income tax is levied on your total income from five heads: salary, house property, business or profession, capital gains and other sources. Your residential status decides what income is taxable, you choose between the new (default) and old tax regimes, tax is collected through TDS and advance tax, and you file an annual return. The Income-tax Act, 2025 applies from the tax year starting 1 April 2026.

Complete Guide

23-Sept-2026

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ITR Filing for NRIs: Residential Status, Forms and Tips

by Gaurav Kumar

NRIs pay Indian tax only on income earned or received in India, such as rent, interest, capital gains and salary for work in India. Residential status depends on days spent in India under the Income Tax Act. NRIs typically file ITR-2 (or ITR-3 with business income), claim credit for TDS, use DTAA relief where applicable, and often file to claim refunds of excess TDS.

Complete Guide

23-Sept-2026

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GST Registration for NRIs and Non-Resident Taxable Persons

by Gaurav Kumar

An NRI who runs a business in India with a place of business registers for GST like any other person, using PAN and an authorised signatory resident in India. A foreign person making occasional supplies in India without a fixed establishment registers as a non-resident taxable person in Form REG-09, deposits advance tax, and gets registration for up to 90 days, extendable.

Complete Guide

23-Sept-2026

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GST LUT (Form RFD-11): Export Without Paying IGST

by Gaurav Kumar

Exporters of goods or services, and suppliers to SEZs, can furnish a Letter of Undertaking (LUT) in Form GST RFD-11 on the GST portal to make zero-rated supplies without paying IGST, instead of paying tax and claiming a refund. An LUT is valid for the financial year and should be filed before the first export of the year.

Complete Guide

23-Sept-2026

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GST Annual Return (GSTR-9 and 9C): Complete Guide

by Gaurav Kumar

GSTR-9 is the annual GST return summarising outward supplies, input tax credit and tax paid for the financial year, generally due by 31 December of the following year. It has been optional for taxpayers with turnover up to Rs 2 crore in recent years. GSTR-9C, a self-certified reconciliation statement, applies to taxpayers with turnover above Rs 5 crore.

Complete Guide

23-Sept-2026

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GST Registration Cancellation and Revocation: Guide

by Gaurav Kumar

A taxpayer can apply to cancel GST registration in Form REG-16 when the business closes, is transferred or turnover falls below the threshold. The officer can also cancel for non-filing or other violations. After cancellation, a final return in GSTR-10 is due within three months. A registration cancelled by the officer can be revoked by applying in REG-21 within the time allowed after filing pending returns.

Complete Guide

23-Sept-2026

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GST Registration Amendment: Core and Non-Core Changes

by Gaurav Kumar

GST registration details can be amended online. Core fields such as legal or trade name, principal place of business and addition or removal of partners or directors need officer approval, while non-core fields such as bank accounts and contact details are updated automatically. A change in PAN requires a fresh registration.

Complete Guide

23-Sept-2026

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Income Tax Return Filing in India: Complete Guide 2026

by Gaurav Kumar

You must file an income tax return if your income exceeds the basic exemption limit or you meet other conditions such as high deposits, foreign travel or electricity spend. Individuals without audit typically file by 31 July, audited cases by 31 October. The new tax regime is the default, and a late return attracts a fee of up to Rs 5,000.

Complete Guide

23-Sept-2026

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Tax Audit under Section 44AB: Complete Guide 2026

by Gaurav Kumar

A tax audit under Section 44AB of the Income Tax Act is required when business turnover exceeds Rs 1 crore (Rs 10 crore if cash transactions are within 5%), professional receipts exceed Rs 50 lakh, or presumptive taxpayers declare lower profits in specified cases. A chartered accountant files the report in Form 3CA or 3CB with Form 3CD, generally by 30 September.

Complete Guide

23-Sept-2026

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GST Return Filing: Types, Due Dates and Late Fees

by Gaurav Kumar

Regular GST taxpayers file GSTR-1 for outward supplies and GSTR-3B to pay tax, monthly or quarterly under QRMP. Composition dealers file CMP-08 quarterly and GSTR-4 annually. Annual returns GSTR-9 and reconciliation GSTR-9C apply above specified turnover. Late filing attracts late fees per day and 18% interest on delayed tax.

Complete Guide

23-Sept-2026

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Professional Tax Registration: Complete Guide 2026

by Gaurav Kumar

Professional tax is a state tax on professions, trades, callings and employment, levied under Article 276 of the Constitution and capped at Rs 2,500 per person per year. In states that levy it, employers obtain a registration to deduct and deposit tax from salaries (often called PTRC), and businesses and professionals obtain an enrolment to pay their own tax (PTEC).

Complete Guide

23-Sept-2026

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