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§ 06From the gazette

Explainers.

The mechanics behind a rule — why it exists, where it bites and how to stay ahead of it.

2 entries in this registerBrowse all resources

01Input tax credit leaks: 6 places money quietly disappearsExplainers4 min readBlocked credits, 180-day payment rules and vendor non-filing — how to spot leakage before annual return season.ExplainersGST4 min read3 Jun 2026

02What actually happens when you miss an ROC deadlineExplainers5 min readAdditional fees of ₹100/day, director disqualification risk and how condonation works — explained without fear-mongering.ExplainersROC & MCA5 min read20 May 2026