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Amit Modi & Co.

Insights

The compliance notes.

What changes in tax and compliance, how it affects your business, and what to do before the deadline. Every article is reviewed and dated.

article

13 August 2026

GSTR-2B vs your books: when the numbers don't match

Why GSTR-2B and your purchase records are allowed to differ, when a mismatch becomes a real problem, and the reconciliation steps that keep your ITC safe.

4 min read · GST, GSTR-2B, ITC

article

9 August 2026

TDS defaults: how interest, late fee and penalty stack up

A comprehensive guide on the financial consequences of Tax Deducted at Source (TDS) defaults, including interest calculations, late filing fees, and severe penalties under the Income Tax Act.

15 min read · TDS, Income Tax, Compliance

Insights | Amit Modi & Co.