The Journal
Insights, interpreted with precision.
Analysis, updates and working notes from Sagar S Gupta & Co. — written to make the complex clear, across GST, income tax, ESIC, start-ups and more.
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Tax Audit Report Due Date Is Over: Penalty, Late Fees and Budget 2026 Changes
Tax Audit Due Date for AY 2026-27 Has Passed The extended due date for furnishing the tax audit report for…
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LLP Form 8 Due Date 30 October 2026: Filing Requirements, Procedure and Penalties
LLP Form 8 Due Date: 30 October 2026 If you are a designated partner of a Limited Liability Partnership, 30…
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GST on Free Samples: Proposed ITC Relief After the 57th GST Council Meeting
Businesses that hand out product samples have long faced an awkward GST rule: the sample costs money to make, but…
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Form MSME-1 Due Date 31 October 2026: Who Must File, the 45-Day Rule and Penalties
If your company buys goods or services from small vendors, there is a compliance deadline coming up that is easy…
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TDS Challan Paid Under the Wrong Tax Year? What the Income Tax Department Has Clarified
Depositing TDS on time is only half the compliance job. The tax also has to be deposited against the right…
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DGFT Automates Issuance of Free Sale and Commerce Certificates: What Exporters Need to Know
Exporters are often asked by overseas buyers or foreign authorities for proof that their products can be freely sold in…
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Karnataka High Court: Section 28 Interest Is Part of Land Acquisition Compensation, So No TDS Can Be Deducted
When land is compulsorily acquired and a court later raises the compensation, the landowner usually also receives interest on the…
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Supreme Court: SFIO Investigation Cannot Be Stayed Merely Because the Statutory Time Limit Has Expired
When the Central Government orders an investigation into a company’s affairs, the order usually names a period within which the…
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November 2026 Tax Calendar: GST, TDS & ITR Due Dates
November 2026 Tax Compliance Calendar: Key Dates for GST, TDS and Income Tax Return Filing – November 2026 Tax Calendar…
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Mere Filing of an Appeal Does Not Stay an Income Tax Demand: Delhi High Court
Many taxpayers believe that once they file an appeal against an assessment order, recovery of the disputed tax demand stops…
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