Basant Sharma & Associates

GST REGISTRATION & RETURN
COMPANY AND LLP
TRADEMARK REGISTRATION
FSSAI FOOD LICENSE
IMPORT EXPORT CODE
ACCOUNTS WORK
TDS RETURN
INCOME TAX RETURN
UDHYAM REGISTRATION
FINANCE WORK

WELCOME TO Basant Sharma & Associates

Basant Sharma & Associates was established in the year 2005. It is a leading Tax Consultancy firm rendering comprehensive professional services which include audit, management consultancy, tax consultancy, accounting services, finance etc.

Basant Sharma & Associates is a professionally managed firm.We have experirnce of over 15+ years of experience in field of taxation with base of 1500+ clients .

We are committed to:Place the Interest of Clients before ours.

News Blog

Accounts News

15 May 26
Uttarakhand HC Orders Refund of Wrongly Deducted GST on Rejected Seeds
Andhra Pradesh HC Sets Aside Composite GST Assessment Order Covering Multiple Years
Bombay HC: GST Appeal Can’t Be Refused Due to Non-Uploading of Form DRC-07 on Portal
ITAT Chennai Restores Tax Deduction of ?41.98 Lakh Due to Pending Condonation U/S 119(2)(b)
Income Tax Department Releases Central Action Plan 2026-27
14 May 26
GST Tribunal Appeals Hit by Portal Glitches Despite Deadline Extension
Coimbatore Gets New GST Suvidha and Seva Kendras to Improve Taxpayer Services
IT Form 41: Claiming Nil TDS Without a PAN for Non-Residents
ITAT Chennai Restores Tax Deduction of ?41.98 Lakh Due to Pending Condonation U/S 119(2)(b)
13 May 26
GSTAT Enables Pre-Payment Access to Document Upload and Checklist for GST Appeal Filing
ITAT Chennai Restores Tax Deduction of ?41.98 Lakh Due to Pending Condonation U/S 119(2)(b)
CESTAT Allahabad: ST-3 and ITR Mismatch Cannot Alone Justify Service Tax Demand
12 May 26
CBDT Introduces Major Changes in APA Regime under Income Tax Rules 2026
CBDT Introduces Form 81 for Shipping Companies under Income Tax Act 2025
Filing of Pending GSTR-3B Return Results in Withdrawal of GST Assessment: Andhra Pradesh HC
How TDS Software Helps with New Form 141 for TY 2026-27
ITAT Lucknow: Disallowance Under Rule 8D(2)(ii) Cannot Exceed Exempt Income Earned
11 May 26
GST Update: Centre Revises HSN Code in Notifications Issued on April 30, 2026
New Forms 42 & 43 under Income Tax Rules, 2026 Introduced for Tax Residency Certificate in India
CBDT Introduces Major Changes in APA Regime under Income Tax Rules 2026
10 May 26
GST Update: Centre Revises HSN Code in Notifications Issued on April 30, 2026
How TDS Software Helps with New Form 141 for TY 2026-27
Filing of Pending GSTR-3B Return Results in Withdrawal of GST Assessment: Andhra Pradesh HC
Andhra Pradesh GST Department Pushes Officers to Embrace Technology-Led Tax Reforms
GAAR: Supplementary Coaching for Classes 5-12 Attracts 18% GST
09 May 26
SC to Decide GST Applicability on Municipal Road Restoration Charges Paid by Utilities
GST Portal Now Mandates Annexure-B Uploads in JSON Format for Refund Filing
Karnataka HC Quashes GST Order Over Dual Role of Officer in Audit and Adjudication Proceedings
08 May 26
Form 164 Under IT Act 2025: Mandatory Reporting Rules for Film, OTT & Event Producers
ICAI Releases Draft Panel for Appointment of Statutory Auditors of Co-operative Banks for FY 2026-27
Delhi (PB) GSTAT Cracks Down on Builder for Retaining GST Input Tax Credit Benefits
Madras HC Relief to Govt Contractor: GST ITC Denial Over Alleged Fake Suppliers Set Aside by Madurai Bench
07 May 26
MCA Alerts Stakeholders to File LLP Form 11 for FY 2025-26 by 30th May 2026
IT Department in Mumbai Holds Awareness Session on New Tax Reforms
Andhra Pradesh HC Quashes ITC Denial, Recognises Extended GST Filing Timeline
How GST Software Handles Cash, Credit & Liability Ledgers
06 May 26
Orissa HC Quashes GST Proceedings, Says Reversed ITC Cannot Be Demanded Again Without Credit
Patna HC Dismisses Plea Against GST Summons, Imposes ?25,000 Cost and Upholds Ongoing Investigation
Gujarat AAR: 18% GST on Electric Bus Operation & Maintenance; Electricity Not ‘Fuel’
Income Tax Form 185: PF Reporting and Compliance Rules
05 May 26
Form 164 Under IT Act 2025: Mandatory Reporting Rules for Film, OTT & Event Producers
HP HC Slams GST Action, Frees ?4.27 Cr ITC Under IBC Supremacy
How ITR Software Simplifies Responding to Tax Notices
ICAI Releases Draft Panel for Appointment of Statutory Auditors of Co-operative Banks for FY 2026-27
DFS Pushes for Tech-Driven Insurance Growth and Broader Coverage Across India
04 May 26
Form 14 Under Income Tax Act 2025: New Approval Framework for In-House R&D
Form 164 Under IT Act 2025: Mandatory Reporting Rules for Film, OTT & Event Producers
03 May 26
Allahabad HC Quashes GST ITC Block Order for Absence of ‘Reason to Believe’
GST Revenue Collections Reach ?2.43 Lakh Crore in April 2026, Up 8.7%
02 May 26
Karnataka High Court Sets Aside GST Order, Grants Fresh Opportunity to Taxpayer
GST Registrations from Co-Working Spaces Under Scanner Amid Rise in Fake Entity Concerns
How ROC Software Manages Multi-Entity Data with Compliance

15 May 26

Uttarakhand HC Orders Refund of Wrongly Deducted GST on Rejected Seeds

Andhra Pradesh HC Sets Aside Composite GST Assessment Order Covering Multiple Years

Bombay HC: GST Appeal Can’t Be Refused Due to Non-Uploading of Form DRC-07 on Portal

ITAT Chennai Restores Tax Deduction of ?41.98 Lakh Due to Pending Condonation U/S 119(2)(b)

Income Tax Department Releases Central Action Plan 2026-27

14 May 26

GST Tribunal Appeals Hit by Portal Glitches Despite Deadline Extension

Coimbatore Gets New GST Suvidha and Seva Kendras to Improve Taxpayer Services

IT Form 41: Claiming Nil TDS Without a PAN for Non-Residents

ITAT Chennai Restores Tax Deduction of ?41.98 Lakh Due to Pending Condonation U/S 119(2)(b)

13 May 26

GSTAT Enables Pre-Payment Access to Document Upload and Checklist for GST Appeal Filing

ITAT Chennai Restores Tax Deduction of ?41.98 Lakh Due to Pending Condonation U/S 119(2)(b)

CESTAT Allahabad: ST-3 and ITR Mismatch Cannot Alone Justify Service Tax Demand

12 May 26

CBDT Introduces Major Changes in APA Regime under Income Tax Rules 2026

CBDT Introduces Form 81 for Shipping Companies under Income Tax Act 2025

Filing of Pending GSTR-3B Return Results in Withdrawal of GST Assessment: Andhra Pradesh HC

How TDS Software Helps with New Form 141 for TY 2026-27

ITAT Lucknow: Disallowance Under Rule 8D(2)(ii) Cannot Exceed Exempt Income Earned

11 May 26

GST Update: Centre Revises HSN Code in Notifications Issued on April 30, 2026

New Forms 42 & 43 under Income Tax Rules, 2026 Introduced for Tax Residency Certificate in India

CBDT Introduces Major Changes in APA Regime under Income Tax Rules 2026

10 May 26

GST Update: Centre Revises HSN Code in Notifications Issued on April 30, 2026

How TDS Software Helps with New Form 141 for TY 2026-27

Filing of Pending GSTR-3B Return Results in Withdrawal of GST Assessment: Andhra Pradesh HC

Andhra Pradesh GST Department Pushes Officers to Embrace Technology-Led Tax Reforms

GAAR: Supplementary Coaching for Classes 5-12 Attracts 18% GST

09 May 26

SC to Decide GST Applicability on Municipal Road Restoration Charges Paid by Utilities

GST Portal Now Mandates Annexure-B Uploads in JSON Format for Refund Filing

Karnataka HC Quashes GST Order Over Dual Role of Officer in Audit and Adjudication Proceedings

08 May 26

Form 164 Under IT Act 2025: Mandatory Reporting Rules for Film, OTT & Event Producers

ICAI Releases Draft Panel for Appointment of Statutory Auditors of Co-operative Banks for FY 2026-27

Delhi (PB) GSTAT Cracks Down on Builder for Retaining GST Input Tax Credit Benefits

Madras HC Relief to Govt Contractor: GST ITC Denial Over Alleged Fake Suppliers Set Aside by Madurai Bench

07 May 26

MCA Alerts Stakeholders to File LLP Form 11 for FY 2025-26 by 30th May 2026

IT Department in Mumbai Holds Awareness Session on New Tax Reforms

Andhra Pradesh HC Quashes ITC Denial, Recognises Extended GST Filing Timeline

How GST Software Handles Cash, Credit & Liability Ledgers

06 May 26

Orissa HC Quashes GST Proceedings, Says Reversed ITC Cannot Be Demanded Again Without Credit

Patna HC Dismisses Plea Against GST Summons, Imposes ?25,000 Cost and Upholds Ongoing Investigation

Gujarat AAR: 18% GST on Electric Bus Operation & Maintenance; Electricity Not ‘Fuel’

Income Tax Form 185: PF Reporting and Compliance Rules

05 May 26

Form 164 Under IT Act 2025: Mandatory Reporting Rules for Film, OTT & Event Producers

HP HC Slams GST Action, Frees ?4.27 Cr ITC Under IBC Supremacy

How ITR Software Simplifies Responding to Tax Notices

ICAI Releases Draft Panel for Appointment of Statutory Auditors of Co-operative Banks for FY 2026-27

DFS Pushes for Tech-Driven Insurance Growth and Broader Coverage Across India

04 May 26

Form 14 Under Income Tax Act 2025: New Approval Framework for In-House R&D

Form 164 Under IT Act 2025: Mandatory Reporting Rules for Film, OTT & Event Producers

03 May 26

Allahabad HC Quashes GST ITC Block Order for Absence of ‘Reason to Believe’

GST Revenue Collections Reach ?2.43 Lakh Crore in April 2026, Up 8.7%

02 May 26

Karnataka High Court Sets Aside GST Order, Grants Fresh Opportunity to Taxpayer

GST Registrations from Co-Working Spaces Under Scanner Amid Rise in Fake Entity Concerns

How ROC Software Manages Multi-Entity Data with Compliance

Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

20 May 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for April.

20 May 26 Add/amend particulars (other than GSTIN) in GSTR-1 of April. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.

20 May 26 Summary Return cum Payment of Tax for April by Monthly filers. (other than QRMP).

25 May 26 Deposit of GST of April under QRMP scheme.

28 May 26 Return for April by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.

30 May 26 ITC reversal on stocks and capital goods by person opting for Composition scheme in FY 26-27.