GSTR-3B Hard-Locking Explained: How Businesses Should Handle It in 2026 GSTR-3B hard-locking makes auto-populated GST liability fields non-editable. Learn what it means, when it started, and how to correct errors using GSTR-1A and the Invoice Management System (IMS). Introduction If you file GST re...
CA Intermediate September 2026 Exams: Last-Minute Revision Strategy That Actually Works The CA Intermediate September 2026 exams begin on September 1. Get the complete date sheet, group-wise paper schedule, subject-wise revision strategy, and practical exam-day tips to make the most of your final da...
Income-tax Act 2025 vs Income-tax Act 1961: What Actually Changed for Taxpayers The Income-tax Act, 1961 stood repealed from 1 April 2026, replaced by the Income-tax Act, 2025. Five months in, here is a fact-checked, exam-ready explainer of what genuinely changed — and what stayed exactly the same. ...
Bank Reconciliation Statement (BRS): Meaning, Causes of Difference and Solved Example A step-by-step Class 11 guide to why your cash book and bank passbook never seem to match, how to prepare a Bank Reconciliation Statement, and a fully solved example with the standard format used in CBSE and ISC ex...
ITR Filing Deadline 31 August 2026: Who Must File ITR-3/ITR-4 Now & What Happens If You Miss It ITR-3 and ITR-4 (non-audit) returns for AY 2026-27 are due by 31 August 2026. Here’s who this applies to, how to file, and the penalty for missing the deadline. Introduction If you file Income Tax Return...