# GD SINGH & ASSOCIATES

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Chartered Accountants

## Sitemaps

- [XML Sitemap](https://gdsinghassociates.com/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [Tax & Finance](https://gdsinghassociates.com/tax-finance/): Read practical tax and finance guidance from G.D. Singh & Associates, covering income tax, GST, TDS, capital gains, NRI taxation, audits, compliance and personal finance.
- [TDS on Purchase of Goods in 2026: Section 194Q, New Income-tax Act and ₹50 Lakh Threshold Explained](https://gdsinghassociates.com/tds-on-purchase-of-goods-in-2026-section-194q-new-income-tax-act-and-₹50-lakh-threshold-explained/): Understand TDS on purchase of goods in 2026, including the ₹50 lakh threshold, 0.1% rate, Section 194Q, new Section 393, transition rules and compliance.
- [E-Invoice and E-Way Bill Changes in 2026: What GST Businesses Need to Check Before Issuing Invoices](https://gdsinghassociates.com/e-invoice-and-e-way-bill-changes-in-2026-what-gst-businesses-need-to-check-before-issuing-invoices/): Understand the latest 2026 GST e-invoice and e-way bill changes, 30-day reporting rule, API updates, ship-to validation and practical compliance steps.
- [MCA Annual Compliance 2026: AOC-4, MGT-7 & MGT-7A Guide](https://gdsinghassociates.com/mca-annual-compliance-2026-aoc-4-mgt-7-mgt-7a-guide/): MCA annual compliance 2026 explained: AOC-4, MGT-7, MGT-7A, AGM deadlines, ROC filing requirements, late fees and a practical FY 2025-26 checklist.
- [SEBI Mutual Fund Net Settlement Proposal 2026 Explained](https://gdsinghassociates.com/sebi-mutual-fund-net-settlement-proposal-2026-explained/): SEBI proposes net settlement of funds for eligible mutual fund cash-market transactions. Learn about outright trades, scheme-level limits and key safeguards.
- [Who Will Face Income Tax Scrutiny in FY 2026-27? CBDT’s Compulsory Scrutiny Guidelines Explained](https://gdsinghassociates.com/who-will-face-income-tax-scrutiny-in-fy-2026-27-cbdts-compulsory-scrutiny-guidelines-explained/): Learn who may face compulsory income tax scrutiny in FY 2026-27, including search, survey, international tax and high-risk cases, and how taxpayers can prepare.
- [Foreign Assets of Small Taxpayers Disclosure Scheme 2026: Who Can Use It, How the 60% Effective Cost Works and the 31 December Deadline](https://gdsinghassociates.com/foreign-assets-of-small-taxpayers-disclosure-scheme-2026-who-can-use-it-how-the-60-effective-cost-works-and-the-31-december-deadline/): Learn who can use the Foreign Assets of Small Taxpayers Disclosure Scheme 2026, how the 60% effective cost works, eligibility, forms and 31 December deadline.
- [DGFT Open API for Certificate of Origin 2026: What Exporters Need to Know](https://gdsinghassociates.com/dgft-open-api-for-certificate-of-origin-2026-what-exporters-need-to-know/): DGFT introduced an Open API for Certificate of Origin in September 2026. Learn how exporters can integrate systems, improve accuracy and automate applications.
- [GST Appeal 2026: NIL Demand Orders Can Now Be Appealed](https://gdsinghassociates.com/gst-appeal-2026-nil-demand-orders-can-now-be-appealed/): GST appeal 2026 update: GSTN now allows APL-01 appeals against eligible NIL or Zero demand orders. Know the rules, limitation and filing process.
- [RBI TReDS Rules 2026: Faster Invoice Payments for MSMEs](https://gdsinghassociates.com/rbi-treds-rules-2026-faster-invoice-payments-for-msmes/): RBI TReDS Rules 2026 explained: learn how MSMEs can unlock faster invoice payments, TReDS financing, buyer acceptance, credit guarantees and compliance.
- [SEBI Commodity Derivatives Rules 2026: Position Limits & Penalties](https://gdsinghassociates.com/sebi-commodity-derivatives-rules-2026-position-limits-penalties/): SEBI commodity derivatives rules 2026 explained: revised position limits, Broad Commodity classification, penalty caps, repeated breaches and compliance steps.
- [LLP Compliance 2026: Form 8, Form 11 Due Dates and Penalties](https://gdsinghassociates.com/llp-compliance-2026-form-8-form-11-due-dates-and-penalties/): LLP compliance 2026 explained: Form 8 and Form 11 due dates, audit requirements, MCA V3 filing, penalties, partner compliance and practical checklist.
- [MCA Annual Filing 2026: AOC-4, MGT-7 & MGT-7A Due Dates](https://gdsinghassociates.com/mca-annual-filing-2026-aoc-4-mgt-7-mgt-7a-due-dates/): MCA annual filing 2026 explained: AOC-4, MGT-7 and MGT-7A due dates, AGM timelines, documents, penalties and MCA V3 filing checklist.
- [SEBI Angel Fund Rules : Accredited Investor Deadline Extended](https://gdsinghassociates.com/sebi-angel-fund-rules-accredited-investor-deadline-extended/): SEBI extends the Angel Fund Accredited Investor deadline to 31 March 2027. Check the 200-investor limit, eligibility, transition rules and compliance steps.
- [GSTR-3B Interest Calculation 2026: New GST Rules](https://gdsinghassociates.com/gstr-3b-interest-calculation-2026-new-gst-rules/): GSTR-3B interest calculation changed from January 2026. Learn how GST Portal considers cash ledger balance, Rule 88B, recomputation and delayed filing.
- [DIR-3 KYC 2026: 30 September Deadline, Fees & Filing Guide](https://gdsinghassociates.com/dir-3-kyc-2026-30-september-deadline-fees-filing-guide/): DIR-3 KYC 2026 is due by 30 September. Check who must file, DIR-3 KYC vs KYC-WEB, documents, DSC, DIN deactivation and common mistakes.
- [FEMA Export Rules 2026: The 9 Month Payment Rule](https://gdsinghassociates.com/fema-export-rules-2026-the-9-month-payment-rule/): RBI's 2026 FEMA export rules changed the payment realisation period to 9 months. Know the latest export rules, October 2026 changes and compliance steps.
- [15 September 2026 Advance Tax Deadline: What Indian Taxpayers Must Pay](https://gdsinghassociates.com/15-september-2026-advance-tax-deadline-what-indian-taxpayers-must-pay/): Advance tax due on 15 September 2026? Know the 45% payment rule, new Income-tax Act 2025, FY 2026-27 transition, TDS, capital gains and key exceptions.
- [GST Registration Rejected? 10 Common Reasons and How to Fix It](https://gdsinghassociates.com/gst-registration-rejected-10-common-reasons-and-how-to-fix-it/): GST registration rejected? Discover 10 common reasons for GST rejection, including document, address and verification issues, and learn how to fix them.
- [AIS Showing Wrong Income? How to Correct AIS Before Filing ITR](https://gdsinghassociates.com/ais-showing-wrong-income-how-to-correct-ais-before-filing-itr/): Is your AIS showing wrong income? Learn how to correct AIS, submit feedback, fix duplicate entries and handle AIS-ITR mismatches before filing your ITR.

## Pages

- [GD SINGH & ASSOCIATES](https://gdsinghassociates.com/): GD Singh & Associates: Chartered accountants offering Taxation, Audit, ROC compliance, and accounting to simplify complex financial needs.
- [Corrections Policy](https://gdsinghassociates.com/corrections-policy/): Read the Corrections Policy of GD Singh & Associates covering error reporting, content review, factual corrections, updates and editorial accuracy.
- [Editorial Policy](https://gdsinghassociates.com/editorial-policy/): Learn how GD Singh & Associates researches, reviews and updates tax, GST, accounting and finance content with a focus on accuracy and transparency.
- [Disclaimer](https://gdsinghassociates.com/disclaimer/): Disclaimer Last Updated: 12/08/2026 Welcome to the website of GD Singh & Associates ("we", "us", "our" or "Firm"). The information published on this website is provided for general informational and educational purposes only. By accessing or using this website, you acknowledge and agree to the terms of this Disclaimer. 1. General Information The content available Read the disclaimer for G.D. Singh & Associates, covering the use, accuracy, and limitations of tax, finance, and accounting information on this website.
- [Contact Us](https://gdsinghassociates.com/contact-us/): Need a CA for Income Tax, GST, Accounting or Audit? Contact GD Singh & Associates for professional tax and compliance assistance. Call or WhatsApp today.
- [About Us](https://gdsinghassociates.com/about-us/): About Our Firm GD Singh & Associates is a Chartered Accountant firm providing professional services in Income Tax, GST, Audit, Accounting, Corporate Compliance and Business Advisory. Established in 2019, the firm serves individuals, professionals, businesses, companies, LLPs and NRIs with practical and professional solutions for their taxation, accounting and compliance requirements. The firm is led by Learn about G.D. Singh & Associates, Chartered Accountants, and our approach to tax, audit, accounting, compliance, and business advisory services.
- [Financial Advisory Services](https://gdsinghassociates.com/financial-advisory-services/): Professional financial advisory services for businesses and entrepreneurs, including financial analysis, planning, risk assessment and decision support.
- [Business Registration Services](https://gdsinghassociates.com/business-registration-services/): Professional business registration services for PAN, TAN, company, LLP, GST, MSME, IEC, FSSAI, DSC and other applicable business registrations in India.
- [Virtual CFO Services](https://gdsinghassociates.com/virtual-cfo-services/): Professional Virtual CFO services covering financial reporting, MIS, bookkeeping, business reporting, cash flow monitoring, budgeting.
- [NRI Taxation Services](https://gdsinghassociates.com/nri-taxation-services/): Professional NRI taxation services covering Indian income tax, residential status, capital gains, rental income, NRI reporting and tax compliance.
- [Company Law & Compliance Services](https://gdsinghassociates.com/company-law-compliance-services/): Professional company law and compliance services including annual compliance, MCA filings, corporate documentation, statutory filings and ongoing compliance.
- [Accounting Services](https://gdsinghassociates.com/accounting-services/): Professional accounting services including bookkeeping, ledger maintenance, bank reconciliation, financial reporting and accounting support for businesses.
- [Audit & Assurance Services](https://gdsinghassociates.com/audit-assurance-services/): Professional audit and assurance services including statutory audit support, financial statement audit, internal control review, financial information review
- [GST Services](https://gdsinghassociates.com/gst-services/): Professional GST services including GST registration, GST return filing, reconciliation, compliance, advisory and assistance with GST-related requirements.
- [Income Tax Services](https://gdsinghassociates.com/income-tax-services/): Professional income tax services including ITR filing, tax planning, tax compliance, capital gains, tax advisory and assistance with income tax matters.
- [Client Login Vault | Secure Local Client Password Manager](https://gdsinghassociates.com/client-login-vault-secure-local-client-password-manager/): Securely manage client usernames, passwords and website logins with Client Login Vault. Encrypt, organize, search, backup and access credentials locally.
- [Free Online Tools & Calculators | Useful Tools for Everyone](https://gdsinghassociates.com/free-online-tools-calculators-useful-tools-for-everyone/): Explore free online tools and calculators for tax, finance, business, documents, productivity, technology and everyday tasks.
- [GST Invoice Portal – Create GST Invoices Online](https://gdsinghassociates.com/gst-invoice-portal-create-gst-invoices-online/): Create professional GST invoices online with automatic CGST, SGST and IGST calculations. Manage invoices, customers and GST records easily.
- [Terms of Service](https://gdsinghassociates.com/terms-of-service/): GD Singh & Associates provides professional Income Tax, GST, accounting, audit, ROC/MCA compliance, NRI taxation and business advisory services across India.
- [Privacy Policy](https://gdsinghassociates.com/privacy-policy/): Privacy Policy Last Updated: 02/09/2026 GD Singh & Associates, Chartered Accountants (“we”, “us”, “our” or “Firm”) operates the website gdsinghassociates.com (“Website”). We respect your privacy and are committed to protecting the information you provide while using our Website. This Privacy Policy explains what information we may collect, how we use it, how it may be
- [Ledger Reconciliation Tool – BUSY & Tally PDF to Excel](https://gdsinghassociates.com/ledger-reconciliation-tool-busy-tally-pdf-to-excel/): Free online ledger reconciliation tool to convert BUSY and Tally ledger PDFs to Excel and reconcile two party ledgers using dates, amounts and opposite Debit/Credit entries.
- [AIS vs Computax Capital Gain Reconciliation Tool](https://gdsinghassociates.com/ais-vs-computax-capital-gain-reconciliation-tool/): AIS vs Computax Capital Gain Reconciliation Tool – reconcile ISIN-wise quantity, sale value, stock names and differences between AIS and Computax capital gain data.
- [AIS Stock & Mutual Fund Sale Data Extractor](https://gdsinghassociates.com/ais-stock-mutual-fund-sale-data-extractor/): Free AIS JSON Extractor to extract stock and mutual fund sales with ISIN, units, sale consideration, acquisition cost and FMV.
- [CA SERVICES IN INDIA](https://gdsinghassociates.com/services/): CA Services in India by GD Singh & Associates cover tax, GST, accounting, audit, and advisory to streamline business.