project report

Every filing season, a large number of taxpayers submit their income tax return believing they've done everything correctly, only to receive a defective return notice, a demand letter, or an unexplained refund delay weeks later — and almost none of it comes from deliberate wrongdoing. For AY 2026-27 (FY 2025-26) , the margin for error has genuinely narrowed: the Income Tax Department now cross-checks your return against the Annual Information Statement (AIS), Form 26AS and the Taxpayer Information Summary (TIS) using AI-driven data analytics, which means even a small, honest omission gets flagged the same way a larger one would. A ₹50 dividend missing from your return can trigger the exact same automated mismatch notice as a much bigger gap. This year's filing season also carries a few genuinely new wrinkles worth knowing about specifically. The new tax regime is now the default option, the standard deduction has been revised, and reporting requirements around crypto and Virtua...

Yes — filing your GST returns without a CA is completely legal, and the GST portal was specifically designed so that any registered taxpayer can log in and file GSTR-1, GSTR-3B, or a NIL return directly, using just their sales and purchase records. Many small business owners assume GST compliance always requires professional help, but for a straightforward trading or service business with organised records, self-filing is genuinely manageable.  At Sharda Associates , we regularly work with clients who file some returns themselves and come to us specifically when things get more complex — reconciliation issues, input tax credit mismatches, or notices — so this guide covers exactly how to file GST returns on your own and where a CA's involvement actually starts to matter. How to File a GST Return Without a CA Log in to the GST portal (gst.gov.in ) using your GSTIN and password. Go to the Returns Dashboard and select the relevant filing period. File GSTR-1 to report your outward su...