How-To Guide

Filing GST Returns in 2026: A Practical Step-by-Step Guide Every registered taxpayer under the Goods and Services Tax regime in India is required to file periodic returns on the GST portal (gst.gov.in). These returns report outward supplies (sales), claim input tax credit (ITC), and declare the net tax liability for each period. Missing a return or filing it late attracts penalties, interest, and can even result in suspension of the GSTIN. This guide explains the types of GST

A Complete Guide to GST Registration in India for 2026 Goods and Services Tax (GST) registration is the foundational step for any business operating in India that crosses the prescribed turnover threshold or falls into a category that mandates compulsory registration. Without a valid GSTIN (Goods and Services Tax Identification Number), a business cannot collect GST, claim input tax credit (ITC), or comply with the invoicing and return-filing requirements under the GST law. T

The RBI's anti-mis-selling framework, effective July 1, 2026, gives bank customers concrete rights when they have been sold inappropriate financial products. If a bank has sold you a product that does not match your needs, income level, or risk appetite, or if you were enrolled in a product without your explicit consent, you are entitled to a full refund, cancellation of the sale, and compensation for losses. This guide explains how to exercise these rights step by step. Step

A well-drafted arbitration clause can save parties months of litigation and significant costs. A poorly drafted one can lead to jurisdictional disputes, challenges to the tribunal's authority, and enforceability issues that may ultimately require court intervention. Under the Arbitration and Conciliation Act, 1996, which governs arbitration in India, the quality of the arbitration clause directly determines the efficiency and effectiveness of the dispute resolution process. T

The deadline for filing Income Tax Returns (ITR) for the financial year 2025-26 is July 31, 2026. Whether you are a salaried individual filing ITR-1 or someone with capital gains and foreign assets filing ITR-2, completing your return on time avoids penalties and interest charges. This guide walks through the entire process, from gathering documents to final submission on the income tax e-filing portal. Step 1: Determine Which ITR Form Applies to You Before beginning the fili

A cooperative housing society is a legal entity formed by flat owners or plot holders to collectively manage and maintain their residential complex. Registration is mandatory because only a registered society becomes a legal person capable of owning common areas, entering into contracts, and enforcing rules. This guide explains the step-by-step process of registering a cooperative housing society in India under the applicable state Cooperative Societies Act. Eligibility and M

The Right to Information Act 2005 gives every Indian citizen the power to demand information from public authorities, and filing an RTI application has become significantly easier since the launch of the rtionline.gov.in portal for central government departments. This guide covers the complete process for filing an RTI online, the fee structure, response timelines, and what to do if you receive no answer within the statutory period. Filing Through the RTI Online Portal The rt

A leave and licence agreement is the standard legal instrument used across much of India, and particularly in Maharashtra, to formalise a rental arrangement without creating a tenancy that triggers rent control protections. Unlike a traditional lease, a leave and licence grants the occupant a right to use the premises without transferring possession in the legal sense, which is why landlords in cities like Mumbai and Pune overwhelmingly prefer this structure. This guide expla

When a person dies without leaving a will, their heirs often need a succession certificate to claim debts and securities left behind, including bank deposits, fixed deposits, shares, and other movable financial assets. Governed by the Indian Succession Act 1925, a succession certificate is issued by a civil court and establishes who is legally entitled to receive and manage these assets on behalf of the deceased's estate. This guide walks through the full process, the documen

The National Green Tribunal (NGT) is a specialized judicial body established under the National Green Tribunal Act, 2010, to handle cases involving environmental protection, conservation of forests, and disputes relating to environmental laws. Filing a complaint before the NGT is considerably simpler and less expensive than approaching a regular civil court, and no advocate is required to represent you. This guide explains who can file, the jurisdiction of the NGT, the step-b

Every food business operator (FBO) in India, from a street food stall to a large-scale manufacturer, must obtain FSSAI registration or a license before commencing operations. The Food Safety and Standards Act, 2006, governs this requirement, and the Food Safety and Standards Authority of India (FSSAI) administers the regulatory framework. With significant amendments to turnover thresholds taking effect on 1 April 2026, many businesses that previously needed a State License no

The OBC Non-Creamy Layer (NCL) certificate is a prerequisite for accessing reservation benefits in central government jobs, competitive examinations (UPSC, SSC, banking), and admissions to central universities and institutions. Without a valid NCL certificate, candidates belonging to Other Backward Classes cannot claim the 27% reservation quota at the central level. This guide explains the eligibility criteria, application process, required documents, and validity rules for o

Transferring property through a gift deed is one of the most common methods of intergenerational wealth transfer in India, particularly within families. However, a gift deed for immovable property is legally meaningless unless it is registered. Under Section 17(1)(a) of the Indian Registration Act, 1908, registration is compulsory for any instrument that transfers immovable property. An unregistered gift deed creates no legal title in the donee. This guide explains the full p

Flight cancellations in India are an unfortunately common disruption, and knowing your rights under the DGCA refund rules can mean the difference between losing money and recovering every rupee. The Directorate General of Civil Aviation (DGCA) has progressively strengthened passenger protections, with the most recent overhaul taking effect on 26 March 2026. These rules create a clear framework for refunds, compensation, and airline accountability. This guide walks through the

A sole proprietorship is the simplest form of business entity in India, but as a business grows, the limitations of this structure become apparent: unlimited personal liability, difficulty in raising capital, and lack of perpetual succession. Converting a sole proprietorship into a private limited company provides limited liability protection, better access to funding, and enhanced credibility. Unlike the conversion of an LLP into a company (which has a specific statutory mec