APRIL 2026 EDITION | VOLUME 1
+91-9136710504 | harshgupta3456@gmail.com
🧾📚⚖️
HARSH GUPTA KE SAATH
COMPLIANCE SAMAJHO
Tax aur Compliance ki Simple Duniya 🇮🇳
🧑💼
Ramesh Bhai
Textile Trader
👨💻
CA Harsh ji
Your Expert
👩🍳
Sunita Didi
Restaurant Owner
TDS Complete Guide
GST ITC + RCM
Cash Limit Rules
Pharma Special Tips
Document Retention
Freelancer + Facebook Ads
Audit Thresholds 2026
Porter App RCM
CA Harsh Gupta, LLB, B.Com
Harsh Gupta and Associates | East Delhi, India
+91-9136710504
harshgupta3456@gmail.com
Harsh Gupta ke Saath Compliance Samajho+91-9136710504
👨💼
CA Harsh Gupta
CA | LLB | B.Com
ABOUT THE AUTHOR
Aapka Apna Tax Dost!
Mera naam CA Harsh Gupta hai. Main East Delhi se practice karta hoon. CA, LLB aur B.Com - teen qualifications ke saath main apne clients ko comprehensive legal aur financial guidance deta hoon. Meri firm Harsh Gupta and Associates mein income tax, GST, company law, aur audit sab hota hai.
Contact Details
📱 +91-9136710504 | 📧 harshgupta3456@gmail.com
📍 East Delhi, India | 🌐 caharshguptaassociates.com
Mera Vision - Kyun Banayi Yeh Book?
👨💻
CA Harsh Gupta:
Mera vision hai ki
zyada se zyada log basic compliance samjhein. Sarkar jo kehna chahti hai aur businessman jo samajh paata hai - dono ke beech jo gap hai woh bridge banana chahta hoon main. Yeh book isliye banayi hai taaki mere clients aur students ko har transaction pe CA se nahi poochna pade - basic cheezein khud hi samajh aayein. Proactive compliance, reactive nahi!
Mera Favorite Quote
"Be Aware. Invest on a Good Professional. Don't be CA of your own!"
— CA Harsh Gupta
Harsh Gupta and Associates | East Delhi2
April 2026 Edition
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ANDAR KYA HAI?
Table of Contents 📋
1. GST Registration Kab Karni Hai?4
2. Salary TDS - New vs Old Regime5
3. Professional aur Technical Fees TDS7
4. Commission aur Brokerage TDS9
5. Property Rental - All Combinations!10
6. Goods ka TDS aur TCS12
7. Contractor, Manpower + Porter App13
8. Cash Restrictions - Poori List14
9. GST ITC aur Blocked Credit15
10. RCM - Sab Service Types16
11. GST Returns + E-Invoicing17
12. Late Karo to Penalty Bharo18
13. Audit - Kab CA Zaruri Hai?19
14. Document Kitne Saal Rakhna Hai?20
15. Pharma + Freelancer + Facebook Ads22
Yeh book sirf educational purpose ke liye hai. Apna CA hamesha consult karo!
Need help? CA Harsh Gupta: +91-9136710504 | caharshguptaassociates.com
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CHAPTER 1
GST Registration Kab Karni Hai? 🏪
CGST Act Section 22 (Threshold Registration) + Section 24 (Mandatory Registration)
🧑💼
Ramesh Bhai poochta hai:
CA saab, meri textile shop hai aur mera turnover abhi 25 lakh rupaye hai. Kya mujhe GST registration lena chahiye? Bade fine ki baat ho rahi hai market mein!
👨💻
CA Harsh Gupta:
Ghabrao mat Ramesh Bhai! Pehle yeh samjho - goods ke liye limit alag hai aur services ke liye alag. Chalo step by step dekhte hain!
Turnover Limit - Kitne pe Lena Padega?
🏪
Goods Business (Non-special states)
40 Lakh
Sirf goods becho to
💼
Services Business
20 Lakh
Services provide karo to
🗺️
Special Category States
10 Lakh
NE states, Uttarakhand etc.
Ramesh Bhai ki situation: Delhi mein textile shop (goods). Turnover 25 lakh. Limit 40 lakh hai - abhi registration mandatory nahi! But ek din bhi interstate supply ki (doosre state mein becha) - turant registration mandatory ho jaayegi, chahe turnover 1 lakh bhi ho.
Mandatory Registration - Turnover Se Koi Fark Nahi!
- ✅Interstate Supply: Ek state se doosre mein becho - mandatory
- ✅E-Commerce Seller: Amazon, Flipkart, Meesho - mandatory
- ✅RCM Taxpayer: Jo log RCM ke under GST pay karte hain
- ✅Casual Taxable Person: Exhibition ya mela temporarily alag state mein
- ✅Non-Resident Taxable Person: Videsh se India mein supply karo to
🚨
Penalty for no registration: 10,000 rupaye YA tax amount ka 10% - jo bhi zyada ho! Consult karo pehle: CA Harsh Gupta +91-9136710504
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CHAPTER 2
Salary TDS - New vs Old Regime 💰
Section 192 aur 192A | New Act: Section 392 w.e.f. 01.04.2026 | 87A Rebate Rules
New Tax Regime Slabs (Tax Year 2025-26 se)
| Income Range | Tax Rate | Short Note |
|---|
| 0 se 4 Lakh | 0% - ZERO | Kuch nahi bharna |
| 4 Lakh se 8 Lakh | 5% | 4L se upar waale pe 5% |
| 8 Lakh se 12 Lakh | 10% | 8L se upar waale pe 10% |
| 12 Lakh se 16 Lakh | 15% | 12L se upar waale pe 15% |
| 16 Lakh se 20 Lakh | 20% | |
| 20 Lakh se 24 Lakh | 25% | |
| 24 Lakh se Upar | 30% | Maximum rate |
Key Benefit: 87A rebate se 12 lakh income tak ZERO TAX! Salaried ke liye 75,000 standard deduction alag milti hai. To effectively 12.75 lakh salary pe bhi ZERO TAX in new regime!
Old Regime Slabs
| Range | Rate |
|---|
| 0 - 2.5 Lakh | 0% |
| 2.5 - 5 Lakh | 5% |
| 5 - 10 Lakh | 20% |
| 10 Lakh+ | 30% |
Old regime: 87A se 5 lakh tak zero tax. Zyada deductions (HRA, 80C, 80D) hain to old better ho sakta hai.
Priya (IT Employee) ka example:
Salary: 14 lakh. New regime choose kiya.
Standard deduction: 75,000
Taxable income: 13.25 lakh
Tax calculation:
4-8L: 4L x 5% = 20,000
8-12L: 4L x 10% = 40,000
12-13.25L: 1.25L x 15% = 18,750
Total tax: approx 78,750
Monthly TDS: approx 6,563
Old regime mein home loan bhi hai to compare karo!
💡
New Act Update: Form 16 ab Form 130. Form 15G/15H now Form 121. EPF withdrawal 50,000+ pe 10% TDS if under 5 yrs service.
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April 2026 Edition
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CHAPTER 3
Professional aur Technical Fees ka TDS 👨⚕️
Section 194J (Old) | Section 393(1) Code 1026/1027 (New Act 2025) | 8% ka Fark - Dhyan Se!
🚨
Sabse Bada Common Mistake! Log 194J mein sab ek rate se kaatte hain. Is section mein 2 rates hain aur 8% ka fark hai! Galat rate pe TDS kaato to demand notice.
PROFESSIONAL FEES = 10%
- ✅CA / Chartered Accountant
- ✅Doctor / Physician / Surgeon
- ✅Lawyer / Advocate
- ✅Architect / Engineer (consulting)
- ✅Consultant / Management Advisor
- ✅Nutritionist / Dietician
- ✅Film artist / Anchor / Performer
- ✅Interior Designer
- ⚠️Threshold: New Act 50,000/yr
Code 1027 (New Act)
TECHNICAL SERVICES = 2%
- ✅IT Support / Software Maintenance
- ✅Call Centre Services
- ✅Manpower Supply Agency
- ✅Security Guard Agency
- ✅Digital Marketing Services
- ✅SEO / Social Media Management
- ✅Technical Testing / Quality Control
- ✅Repair / AMC services
- ⚠️Threshold: 30,000/yr both acts
Code 1026 (New Act)
Real Examples - Multiple Situations
Example 1 - CA aur IT Guy dono hired:
Sunita Didi ne CA ko 60,000 aur IT support guy ko 40,000 diya. CA = professional 10% TDS = 6,000. IT = technical 2% TDS = 800. Dono ke liye alag alag TDS rates lagte hain!
Example 2 - Doctor's clinic ne lab technician rakha:
Dr. Neha ne clinic le liye lab technician agency se service li - 1.2 lakh/year. Agency technical service provide karti hai. TDS = 2% of 1,20,000 = 2,400. NOT 10%!
Harsh Gupta and Associates | East Delhi7
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CHAPTER 3 continued
Professional Fees - Aur Examples! 🔍
Example 3 - Freelancer Digital Marketer hired kiya:
Ramesh Bhai ne Ananya (freelancer) ko digital marketing ke liye rakha. Monthly retainer: 25,000. Annual: 3,00,000.
Threshold cross: Yes (30,000 limit).
Nature: Digital marketing = Technical Service = 2% TDS.
Annual TDS: 3,00,000 x 2% = 6,000 rupaye kaaatne honge.
Common mistake: Logo ko lagta hai freelancer ko kuch nahi kaatna. But agar aap audit case ya company ho - TDS mandatory hai!
Example 4 - Facebook / Google Ads Campaign:
Sunita Didi ki company ne Facebook pe 2 lakh ka ad campaign run kiya (paid to Meta/Facebook Ireland - foreign company).
GST side: 18% IGST = 36,000 on RCM basis (import of service - Sec 5(3) IGST Act).
TDS side (agar company ya audit case hai): 2% TDS = 4,000 (technical services - Section 194J/393). Foreign payment hone ki wajah se technically Section 195 bhi consider karo - apne CA se confirm karo.
Do cheezein hain! GST RCM alag se, TDS alag se. Dono miss mat karo!
Example 5 - Interior Designer + Contractor same project:
Raj ne office renovation ke liye Interior Designer ko 80,000 (consulting fees) aur construction contractor ko 2,00,000 diya.
Interior Designer = Professional = 10% TDS = 8,000.
Contractor = Section 194C (contractual work) = 2% TDS = 4,000.
Ek hi project mein do alag sections lagenge!
Example 6 - Medical Transcription / Health Records service:
Dr. Neha ki clinic ne US company ko medical transcription service li (import of service). 50,000/month.
GST: 18% IGST RCM = 9,000/month. TDS: Section 195 (non-resident) - DTAA check karo.
Plus Form 15CA/15CB compulsory before remittance!
Example 7 - Architect ne design kiya + Engineer supervision:
Ek builder ne architect ko 5 lakh (design fees) + structural engineer ko 2 lakh (supervision) diya.
Architect = Professional = 10% TDS = 50,000.
Structural Engineer consultation = Professional = 10% TDS = 20,000.
Dono pe 10% lagega - technical nahi professional hain yeh!
CA Harsh Gupta ki Tip: Jab bhi kisi ko payment karo - pehle socho: kya woh professional hai ya technical? Confusion ho to call karo: +91-9136710504. Ek galat rate se saal bhar ka notice ban sakta hai!
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CHAPTER 4
Commission aur Brokerage ka TDS 🤝
Section 194H (Old) | Section 393(1) Code 1013 (New Act) | Rate 5% se GHATKE 2%!
Khushkhabri! Rate 5% se 2% ho gayi!
New Income Tax Act 2025 mein commission aur brokerage pe TDS rate ghatakar 2% ho gayi. Yeh 01 April 2026 se lagu hai. Businesses ke liye badi relief!
| Detail | Amount |
|---|
| Threshold | 15,000/year |
| Old Rate (upto 31.03.2026) | 5% |
| New Rate (01.04.2026 se) | 2% |
| Kaun kaatat hai | Commission dene wala |
Kahan Lagta Hai?
- ✅Real estate agent ka commission
- ✅Stock broker ki brokerage
- ✅Distributor ka margin / commission
- ✅Travel agent ka commission
- ❌Insurance - Section 194D alag
- ❌Employee salary commission - 192
Ramesh Bhai ne property agent rakha:
Agent Vijay ne property bech di. Commission: 80,000.
Threshold 15,000 cross: Yes.
TDS (new rate): 2% = 1,600.
Vijay ko milega: 78,400.
Sunita Didi ka distributor:
Restaurant supplies ka distributor - yearly commission 60,000.
TDS: 2% = 1,200 rupaye kaat ke 58,800 dena.
⚠️
Commission cash mein doge to 269ST bhi apply ho sakta hai agar 2 lakh se upar hai ek din mein. Double issue!
Questions? CA Harsh Gupta: +91-9136710504 | East Delhi | harshgupta3456@gmail.com
Harsh Gupta and Associates | East Delhi9
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CHAPTER 5
Property Rental - Saare Combinations! 🏢
Sec 194I + 194IB + 194IA (TDS) + GST RCM (Sec 9(3)) - Commercial, Residential, Registered, Unregistered
Property rent lene ya dene mein TDS aur GST dono ho sakte hain. Different combinations hoti hain - sab ek table mein samjho:
| Situation | TDS (Sec 194I) | GST RCM | Net Effect |
|---|
| Commercial property + Registered landlord + Business use | 10% (if >2.4L/yr) | ❌ No RCM
Landlord bills 18% GST | Only TDS. ITC on GST billed by landlord. |
| Commercial property + Unregistered landlord + Business use | 10% (if >2.4L/yr) | ✅ 18% RCM
You pay GST yourself | TDS + RCM dono. ITC of RCM le sakte ho! |
| Residential property + Registered landlord + Business/employee housing | 10% (if >2.4L/yr) | ⚠️ 18% if commercial use
Residential purpose = exempt | TDS mandatory. GST depends on use. |
| Residential property + Unregistered + Personal living (individual) | 2% via 194IB (if >50K/month, non-audit individual) | ❌ Exempt
Residential use - GST free | Only TDS 194IB. No GST at all! |
| Individual non-audit pays residential rent >50K/month | ✅ 2% via 194IB | ❌ Exempt | Only TDS 194IB. March mein ya last month ek baar kaat sakte ho. |
| Buying property >50 lakh | ✅ 1% via 194IA by buyer | ⚠️ Under construction: GST applicable. Ready-to-move: GST free. | Always TDS on purchase. GST only if under construction. |
Key Rule to Remember: Residential property rent ke liye PERSONAL USE pe GST EXEMPT hai. But agar same property ko office ya business ke liye use karo - GST applicable ho jaati hai!
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CHAPTER 5 continued
Property - Real Life Examples! 🔑
Case A - Sunita Didi ka restaurant space (commercial, registered landlord):
Monthly rent: 40,000. Annual: 4,80,000 (threshold 2,40,000 cross).
TDS: 10% = 48,000/year (Section 194I). Landlord GST registered hai to woh 18% GST invoice kaatega aur Sunita ITC le sakti hai.
RCM: Nahi lagega - landlord registered hai.
Case B - Ramesh Bhai ki shop (commercial, UNREGISTERED landlord):
Monthly rent: 30,000. Annual: 3,60,000 (threshold cross).
TDS: 10% = 36,000/year (Section 194I). Landlord unregistered hai to GST invoice nahi dega.
RCM: Ramesh ko khud 18% GST = 64,800/year pay karni hogi.
But Ramesh ITC le sakta hai is RCM GST pe (agar business use hai)!
Net GST cost = Zero agar ITC fully available hai.
Case C - Mohan (salaried, non-audit) apne ghar ka rent deta hai:
Monthly rent: 55,000 (threshold 50,000 cross).
TDS: Section 194IB = 2% = 1,100/month. Saal mein ek baar March mein kaat sakte ho.
GST: Residential purpose se le raha hai - EXEMPT. Koi RCM nahi.
Form 26QC file karna hoga (old act). New act mein new form hoga.
Case D - Company ne employee ko housing diya (corporate lease):
Company ne ek flat company ke naam pe liya employees ke liye. Monthly rent: 80,000.
TDS: 10% Section 194I (company hai to audit case hai).
GST: Agar landlord unregistered + residential use for employees = typically exempt. But agar commercial arrangement hai to verify karo.
Corporate lease vs personal lease - accounting treatment alag hota hai!
Case E - Property khareedna (194IA):
Priya ne 75 lakh mein flat kharida. Seller Indian resident hai.
TDS: 1% of 75 lakh = 75,000. Form 26QB file karo.
Under construction property to GST bhi lagega (5% affordable / 12% others). Ready-to-move pe GST nahi.
NRI se khareed rahe ho? Oct 2026 se TAN ki zaroorat nahi - PAN se kaam chalega!
CA Harsh Gupta available for all property TDS + GST queries: +91-9136710504
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CHAPTER 6
Goods ka TDS aur TCS! 📦
Section 194Q (Buyer TDS) + Section 206C(1H) (Seller TCS) - Ek Saath Dono Nahi Lagenge!
194Q - BUYER ka TDS
| Detail | |
|---|
| Buyer ka Turnover | 10 Cr+ previous year |
| Purchase from 1 seller | 50 lakh+ per year |
| Rate | 0.1% |
| New Act | Sec 393(1) Code 1023 |
206C(1H) - SELLER ka TCS
| Detail | |
|---|
| Seller ka Turnover | 10 Cr+ previous year |
| Sale to 1 buyer | 50 lakh+ per year |
| Rate | 0.1% |
| New Act | Section 394 ke under |
Golden Rule: Agar BUYER ka turnover 10 crore+ aur 50 lakh+ purchase - BUYER TDS kaatega (194Q). Seller TCS NAHI kaatega. Agar buyer 10 crore se kam - SELLER TCS kaatega (206C). Dono ek saath kabhi nahi!
Ramesh Bhai ka example:
Turnover: 15 crore (10 crore+). Supplier se 60 lakh ka maal kharida.
Ramesh ko 194Q TDS kaatna hai: 0.1% of 60 lakh = 6,000.
Supplier ko 206C TCS NAHI kaatna. Dono kaate to supplier ko refund lena padega!
📞
194Q ya 206C mein confusion? CA Harsh Gupta: +91-9136710504 | East Delhi
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CHAPTER 7
Contractor, GTA aur Porter App! 🚛📱
Section 194C (TDS on Contractor) + GTA RCM (CGST Sec 9(3) Notfn 13/2017) + Porter/Dunzo Apps
Section 194C - Contractor TDS
| Detail | Value |
|---|
| Single bill | 30,000+ lagta hai |
| Annual same party | 1 lakh+ pe lagta hai |
| Rate - Individual/HUF | 1% |
| Rate - Company/Firm | 2% |
| Transport (PAN diya) | 0% (Nil!) |
| Finance Act 2026 Update | Manpower = Work (1%/2%) |
Raj Bhaiya (Contractor, company):
Renovation contract: 3.5 lakh. TDS 2% = 7,000. Raj ko milega 3,43,000.
GTA - Truck wale ka GST RCM
Agar GTA ne Forward Charge opt kiya: Woh khud GST pay karega. Aapko RCM nahi.
Agar GTA ne Forward Charge opt nahi kiya: Aap receiver ko 5% RCM ya 12% RCM pay karna hoga.
GTA se declaration letter lo pehle!
⚠️
Transport contractor ko PAN lena na bhoolo - TDS 0% ke liye PAN mandatory hai. PAN nahi to 2% TDS katega!
Porter / Dunzo App se Delivery - SPECIAL ALERT! 📱
Jab aap Porter, Dunzo, Shadowfax jaise delivery apps par apna GST number dete ho - yeh aapko Registered Person ki tarah treat karta hai aur GTA service (goods transport) de raha hai. Isliye Notification 13/2017-CT(R) ke under 5% GST RCM automatically applicable ho jaata hai aap par!
Vikram ji ka pharma delivery example:
Vikram ji ne apni pharmacy ke GST number se Porter pe delivery order kiya. 5 deliveries/month, total charges 3,000/month.
GST RCM (5%): 150 per month = 1,800/year alag se GSTR-3B mein pay karna hoga.
ITC bhi le sakte ho agar business use hai!
GST number nahi diya to RCM applicable nahi - but input credit bhi nahi milegi.
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CHAPTER 8
Cash Rakho, Par Limit Mein Rakho! 💵
Sections 269SS, 269ST, 269T, 40A(3), 43(1), 80G, 269SU - Income Tax Act
| Section | Transaction | Cash Limit | Penalty |
|---|
| 269SS | Cash mein loan LENA | 20,000 | 100% of amount (Sec 271D) |
| 269T | Cash mein loan DENA WAPAS | 20,000 | 100% of amount (Sec 271E) |
| 269ST | Cash mein payment LENA (koi bhi) | 2,00,000/day/person | 100% of amount (Sec 271DA) |
| 40A(3) | Business expense cash mein | 10,000/day (Transport: 35,000) | Expense disallow hoga |
| 43(1) | Asset cash mein khareedna | 10,000/day | Depreciation kam milegi |
| 80G | Donation cash mein | 2,000 | 80G deduction nahi milegi |
| 269SU | Digital payment nahi rakha (50Cr+ biz) | — | 5,000/day |
Aaj ki sabse common galti:
Property deal 5 lakh mein hui. Customer ne ek din mein 2.5 lakh cash diya. VIOLATION! 269ST. Split karne se bhi nahi bachoge - per person per day aggregate 2 lakh ki limit hai.
Wedding payments: Caterer ko 3 lakh cash ek din mein dena = violation!
269SS + 269T Dono Ek Saath!
Kisi ne aapko cash mein 25,000 loan diya (269SS violation) aur aapne wapas bhi cash mein kiya (269T violation). DO alag penalties lagenge! Total 50,000 ka loan pe potentially 50,000 penalty!
Simple Solution: NEFT/UPI har baar!
Bank transfer se sab documents bhi rahenge aur penalties se bachoge. Bank statement = best evidence.
CA Harsh Gupta: +91-9136710504 | East Delhi | Kisi bhi cash transaction se pehle limit check karo!
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CHAPTER 9
GST Input Credit - Kya Milega, Kya Nahi! 🔓🔒
Section 16 CGST (ITC Eligibility) + Section 17(5) CGST (Blocked Credit) - Bahut Important!
GST mein purchases pe jo tax pay ki woh agle payment se adjust karo - ise ITC kehte hain. BUT Section 17(5) ke under kuch items ki credit BLOCKED hai - chahe aapne tax pay ki ho!
ITC Nahi Milegi - Blocked Items!
- ❌Personal use cars/bikes
- ❌Food, beverages (restaurant bill)
- ❌Health/life insurance (usually)
- ❌Club membership / gym fees
- ❌Construction of own building/factory
- ❌Works contract for immovable property
- ❌Employee personal travel benefits
- ❌Beauty treatment
ITC Milegi - Available Items!
- ✅Goods transport vehicles (trucks)
- ✅Ambulance / passenger transport business
- ✅Hotel stay for business purpose
- ✅Office renovation (commercial)
- ✅Machinery aur equipment
- ✅RCM paid on any service
- ✅Raw material purchases
- ⚠️Health insurance if employer legal obligation
ITC Lene Ke 4 Conditions (Section 16)
- ✅Valid tax invoice honi chahiye - bina invoice ke ITC nahi
- ✅Goods ya services actually receive karo - sirf invoice se kaam nahi
- ✅Supplier ne tax pay ki ho government ko - GSTR-2B mein dikhna chahiye
- ✅Apni GSTR-3B file ki ho - return filed honi chahiye
Sunita Didi ki ITC story:
Restaurant renovation 5L: ITC milegi (business use). Personal car 10L: ITC nahi (blocked). Customer entertainment dinner: ITC nahi (food - blocked). New commercial oven 2L: ITC milegi!
ITC wrongly lena ya miss karna - dono costly. CA Harsh Gupta: +91-9136710504
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CHAPTER 10
RCM - Ulta Charge! Aap Bharo! 🔄
CGST Sec 9(3) + IGST Sec 5(3) | Notification 13/2017-CT(R) | Facebook Ads bhi RCM hai!
Reverse Charge Mechanism mein service lene wala GST pay karta hai - dene wala nahi. Yeh confusing lagta hai but common hai.
| Service | Supplier | Who Pays? | Rate | ITC? |
|---|
| Security Guards (unregistered agency) | Unregistered firm | Recipient (aap) | 18% | Yes |
| Vehicle Hire (unregistered) | Unregistered cab | Body Corporate | 5% / 12% | If 12% |
| Legal - Advocate | Individual advocate | Business entity | 18% | Yes |
| Import of Services (AWS, Zoom, Adobe) | Foreign company | Indian business | 18% IGST | Yes |
| Facebook/Meta/Google Ads | Foreign platform | Indian business | 18% IGST | Yes |
| GTA (if RCM opted) | Transport company | Registered recipient | 5% / 12% | If 12% |
Facebook / Google Ads - Do Cheezein Ek Saath!
1. GST RCM (sab registered businesses ke liye): 18% IGST on ad spend. Facebook/Google foreign companies hain - import of service. Sec 5(3) IGST Act.
2. TDS (companies aur audit cases ke liye): 2% TDS on ad payment (technical services). Sec 193(J)/393(1).
Dono alag se handle karo - alag entries, alag returns!
Sunita Didi ne Facebook pe 2 lakh ads run kiye:
GST RCM: 18% = 36,000 (GSTR-3B mein pay karo - ITC le sakte ho).
TDS (agar company ya audit case): 2% = 4,000 (Form 27Q mein file karo - non-resident payment).
Total extra compliance: 40,000 ka impact but 36,000 ITC mein wapas bhi milega!
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CHAPTER 11
GST Returns aur E-Invoicing! 📅
GSTR-1, GSTR-3B, GSTR-9 Due Dates + E-Invoicing Threshold 5 Crore
| Return | Due Date (Monthly) | Quarterly? | Kya File Karo? |
|---|
| GSTR-1 | 11th of next month | 13th (QRMP) | Sales details - kisko becha, kitna |
| GSTR-3B | 20th of next month | 22nd/24th (QRMP) | Summary - tax pay karo, ITC adjust karo |
| GSTR-9 | 31 December (annual) | Annual return - saal bhar ka hisaab |
| GSTR-9C | 31 December (5Cr+ only) | CA certified reconciliation |
QRMP Scheme: Turnover 5 crore se kam to quarterly return allowed! Monthly tax payment IFF (Invoice Furnishing Facility) ke through hoga - lekin return quarterly.
E-Invoicing - Kise Karna Hai?
🧾
E-Invoicing Mandatory if Turnover (any year from 2017-18)
5 Crore+
- ✅B2B invoices - E-Invoice required
- ✅Export invoices - required
- ❌B2C (consumer) invoices - not required
- ❌Exempted categories (banks, insurance, SEZ)
Ramesh Bhai (6 Cr turnover):
FY 2025-26 se E-invoicing mandatory. Har B2B invoice ke saath:
1. IRP portal pe register karo
2. IRN (Invoice Reference Number) generate karo
3. QR code print karo invoice pe
Bina IRN ke invoice INVALID hai!
Buyer ITC nahi le sakta bina valid E-invoice ke!
GST returns + E-invoicing mein help: CA Harsh Gupta +91-9136710504
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CHAPTER 12
Late Karo to Penalty Bharo! ⏰
TDS Interest (Sec 201) + GST Late Fees + Interest - Sab Numbers Yaad Rakhna
TDS - Interest aur Penalty
| Situation | Interest Rate | Period |
|---|
| TDS deduct karna tha, kiya nahi | 1% per month | Due date to actual deduction |
| TDS deduct kiya, deposit late kiya | 1.5% per month | Deduction date to deposit date |
| TDS Return late file ki | 200/day penalty | Sec 234E - Max = TDS amount |
GST - Late Fees aur Interest
| Item | Amount |
|---|
| GSTR-3B Late Fee (tax payable ho) | 50/day (25 CGST + 25 SGST) |
| GSTR-3B Late Fee (NIL return) | 20/day (10+10) |
| GSTR-1 Late Fee | 50/day (25+25) |
| Interest on Late GST Payment | 18% per annum |
| Interest on Wrong ITC Claim | 24% per annum |
Real Cost of Being Late:
1 lakh GST 2 mahine late:
Interest: 1L x 18% x 2/12 = 3,000
Late fee: 50/day x 60 days = 3,000
Total extra: 6,000 sirf late karne ki wajah se!
TDS 50,000 - 3 mahine late deposit:
Interest: 50,000 x 1.5% x 3 = 2,250 extra
Simple Solution!
Compliance calendar banao. Apne CA ko remind karo. Auto-payment set karo. Yeh 6,000+ bachana bahut aasaan hai agar dates yaad rahein!
CA Harsh Gupta ka service: Hum aapka compliance calendar manage karte hain. Call:
+91-9136710504
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CHAPTER 13
Audit - Kab CA Compulsory Hai? 📊
Section 44AB (Tax Audit) + Section 44AD/44ADA (Presumptive) + GST Audit + Company Audit
Income Tax - Tax Audit (Section 44AB)
| Category | Turnover / Gross Receipt | Audit By |
|---|
| Business - Normal | 1 Crore se upar | Chartered Accountant |
| Business - 95%+ Digital payments AND receipts | 10 Crore se upar | CA |
| Profession (CA, Doctor, Lawyer etc.) | 50 Lakh se upar | CA |
Digital Payments ka Fayda!
Agar aapka 95% se zyada business digital hai (UPI, NEFT, card) to audit limit 1 crore se badh ke
10 crore ho jaati hai! Ek bada relief hai small businesses ke liye. Isliye digital transactions maintain karo!
44AD aur 44ADA - Presumptive Scheme
44AD (Business): Turnover 3 crore tak (digital) ya 2 crore (cash). 6% (digital) ya 8% (cash) profit declare karo - no audit!
44ADA (Profession): Gross receipts 75 lakh tak. Minimum 50% ko income declare karo - no audit!
GST + Company Audit
GST Audit (GSTR-9C): Turnover 5 crore se upar - CA certified reconciliation statement file karo by 31 December.
Company Audit (Companies Act): ALL companies - mandatory! Chahe turnover zero bhi ho. Private limited, public limited - koi exception nahi. Statutory Auditor appoint karna compulsory hai.
⚠️
Company audit nahi karwaya to MCA notice aur directors pe personal penalty!
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CHAPTER 14 - NEW!
Documents Kitne Saal Rakhna Hai? 📁
Income Tax + GST + Companies Act + PF - Retention Period aur Kya Kya Rakhna Hai!
| Law / Act | Document Type | Kitne Saal Rakhna Hai |
|---|
| Income Tax Act | Books of accounts, bills, vouchers | 6 years from end of relevant Assessment Year |
| Income Tax (International) | International transaction documents | 10 years |
| GST Act | All GST records - invoices, returns, ITC details | 72 months (6 years) from due date of annual return |
| Companies Act | Books of accounts, financial statements | 8 years from end of financial year |
| Companies Act | Register of Members, Minutes of meetings | PERMANENTLY - kabhi delete mat karo! |
| PF / EPFO | Payroll records, PF contribution | 5 years (minimum) |
| Contract Labour Act | Worker attendance, wages | 3 years |
🚨
MOST IMPORTANT - GST Filing Only Clients ke Liye!
Bahut log sirf GST filing ke liye CA hire karte hain. Lekin yeh samajhna ZARURI hai ki agar notice aaya to CA ke paas kuch nahi hoga agar aapne documents save nahi kiye. Yeh documents AAPKI zimmedari hain!
Agar Aap Sirf GST Filing Service Le Rahe Ho - Yeh ZARURI Hai!
- ✅Bank Statements (sab accounts ke): Har saal ki statement download karke save karo. Online portal se bhi 1-2 saal baad delete ho sakti hai access!
- ✅Purchase Bills (sab): GST wale bhi, non-GST wale bhi. Original ya scanned copy - dono valid
- ✅Expense Bills: Office rent, electricity, telephone, stationary - sab save karo
- ✅Sale Invoices: Customer ko diye sab invoices ki copy apne paas raho
- ✅Salary Proof: Salary slips ya bank transfer proofs employees ko diye
- ❌Sirf CA pe rely mat karo: CA ke paas return copies hoti hain - source documents aapke paas hone chahiye!
CA Harsh Gupta ki Salaah: Ek dedicated folder banao (physical ya Google Drive) jisme monthly sab documents daalo. Notice aye to turant CA ko dedicate karo. Call: +91-9136710504
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CHAPTER 14 continued
Document Checklist - Har Business Ke Liye! ✅
GST Related Documents
- ✅All purchase invoices with GST numbers
- ✅All sale invoices issued by you
- ✅E-way bills (agar applicable)
- ✅GSTR-1, GSTR-3B filed returns copy
- ✅GSTR-2B reconciliation
- ✅RCM payment receipts
- ✅Import of service records (AWS bills etc.)
- ⚠️Retain 72 months (6 years)
Income Tax Related Documents
- ✅Bank statements (all accounts, all years)
- ✅Cash book / ledger entries
- ✅TDS certificates received (Form 16/16A)
- ✅Loan documents - borrowed and given
- ✅Property documents (sale deed etc.)
- ✅ITR acknowledgements (all years)
- ✅Investment proofs (80C, 80D, HRA)
- ⚠️Retain 6 years (10 if international)
💡
Smart Tip: Google Drive ya Dropbox pe har mahine ek folder banao: "2025-26 April" - usme sab documents scan karke daalo. Free hai aur safe hai. Jab notice aaye - turant ready rahoge. Notice se bachoge hi nahi but quick response se penalty bhi kam milti hai!
Vikram ji (Pharma dealer) ki document galti:
Vikram ji 3 saal se sirf GST filing karwate the CA se. Notice aaya purchase bills maango. Vikram ji ke paas sirf 6 mahine ke bills the - baaki discard kar diye the "space ke liye". CA kuch nahi kar saka kyunki source documents hi nahi the. Notice mein 4 lakh ka demand aaya jo avoid ho sakta tha.
Siksha: Documents never delete karo 6 saal tak!
Document management help: CA Harsh Gupta +91-9136710504 | East Delhi | harshgupta3456@gmail.com
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CHAPTER 15 - SPECIAL SECTORS!
Pharma aur Freelancer - Khas Baatein! 💊💻
Pharma Dealers + Freelancers + Digital Marketers ke Liye Special Compliance Tips
💊 PHARMA DEALERS - OFFICER PEHLE KYA DEKHTA HAI!
👮
GST Officer sochta hai:
Vikram ji ki pharma shop mein 1000 bottles purchase mein aayi, 200 stock mein hain, aur 650 sell ki dikhata hai. 150 bottles kahan gayi? Iska jawab do!
Officer sabse pehle STOCK RECONCILIATION dekhta hai: Opening stock + Purchases = Closing stock + Sales. Agar yeh match nahi kiya to seedha demand notice aata hai!
- ❌B2C bills delete karna: Bahut pharma dealers B2C (consumer ko) bills banate hain aur baad mein delete kar dete hain. Officers ko yeh pattern pata hai - yeh unka pehla check point hai!
- ✅Stock register item-wise rakhna: Har medicine item wise record rakhna - batches, expiry, quantity in/out
- ✅Sample distribution record: Company ke samples - unhe document karo. Nahi kiya to unaccounted sales ki tarah dikhta hai
- ✅Expiry goods record: Expired medicines jo return ki ya destroy ki - uska bhi record rakhna hai
- ⚠️GST officer surprise visit kar sakta hai: CGST Sec 67 ke under physical inspection possible hai. Books ready rakhna mandatory hai
💊 Pharma Example
Vikram ji ki shop - Officer ka audit:
Opening stock: 500 bottles. Purchases: 2000 bottles. Total: 2500.
Sales in books: 1800 bottles. Closing stock: 400 bottles. Books mein total: 2200.
Gap: 300 bottles unaccounted! Officer ne 300 bottles ki market value pe GST + penalty demand ki.
Agar stock register item-wise sahi hota to yeh explain ho sakta tha (expiry/damage/return).
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CHAPTER 15 continued
Freelancer, Exports aur Digital Marketing! 💻📤
💻 FREELANCER / DIGITAL MARKETER KO HIRE KAR RAHE HO?
Ananya (freelancer) ko digital marketing ke liye hire kiya - yeh compliance dhyan mein rakhna:
- ✅TDS mandatory hai (agar aap audit case ya company ho): Digital marketing = Technical Service = 2% TDS u/s 194J. Annual 30,000 se upar pe lagta hai
- ✅GST invoice lena: Agar freelancer registered hai - 18% GST invoice lo aur ITC lo. Agar unregistered - RCM check karo (agar import of service involved ho)
- ✅Written agreement karo: Scope, payment terms, deliverables - sab likh ke raho
- ⚠️Cash payment mat karo: Bank transfer se karo - TDS deduction ke proof ke liye
Ramesh Bhai ne Ananya ko digital marketing ke liye 3,60,000/year diya:
TDS: 2% = 7,200 kaat ke 3,52,800 dena. TDS quarterly return mein file karo.
Ananya ko Form 16A (ya new Act mein Form 131) issue karo year end mein.
📤 EXPORT OF SERVICES + SECTION 44ADA - SPECIAL BLOG!
Agar aap freelancer ya professional ho aur videsh ko services de rahe ho (export of services) - to special GST treatment hota hai. Saath mein Section 44ADA (presumptive taxation for professionals) bhi kuch alag rules laata hai.
- ✅Export of Services: GST zero-rated hoti hai certain conditions mein. Means aap GST charge nahi karte foreign client se - but ITC refund le sakte ho
- ✅Section 44ADA: Professionals ke liye - agar 75 lakh tak gross receipts hain to 50% minimum income declare karo aur audit nahi hoga
- ⚠️50% se kam income dikhana mushkil: Agar actual expenses zyada hain to 44ADA choose mat karo - warna 50% minimum pe tax pay karna padega
Harsh Gupta and Associates | East Delhi23
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HARSH GUPTA KE SAATH COMPLIANCE SAMAJHO
APRIL 2026 | VOLUME 1
💡
"Be Aware. Invest on a Good Professional.
Don't be CA of your own!"
— CA Harsh Gupta, LLB, B.Com
👨💼
CA Harsh Gupta
CA | LLB | B.Com
Harsh Gupta and Associates | East Delhi, India
📱 +91-9136710504
✉️ harshgupta3456@gmail.com
🌐 caharshguptaassociates.com
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Disclaimer: Yeh book sirf educational aur awareness purpose ke liye banayi gayi hai. Finance Act 2026 ke hisaab se update ki gayi hai. Har business ki situation alag hoti hai. Koi bhi tax ya compliance decision lene se pehle apne CA ya qualified professional se zaroor consult karein. CA Harsh Gupta aur Harsh Gupta and Associates kisi bhi specific tax decision ke liye liable nahi hain.
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