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CA Bigyan Kumar Mishra

B2B vs B2C Invoices in GST Explained for Beginners: Large and Small Invoice Rules in India

Updated on: March 12, 2026 by CA Bigyan Kumar Mishra

When you run a business under the Goods and Services Tax (India), every sale must be recorded properly. The document used to record that sale is called a GST invoice. But here is something that often confuses beginners: Some invoices are called B2B, some B2C, and within B2C there are Large and Small invoices. If you are new to GST, understanding these terms is important … [Read more...] about B2B vs B2C Invoices in GST Explained for Beginners: Large and Small Invoice Rules in India

Filed Under: Goods and Services Tax

What is Form 16? A Simple Guide for Salaried Employees in India

Updated on: March 12, 2026 by CA Bigyan Kumar Mishra

Imagine it is June, and your company sends an email saying your Form 16 is ready to download. Many salaried employees see this message every year, but not everyone fully understands what the document actually shows. In simple terms, Form 16 is a summary of your salary and the tax deducted from it during the year. It is one of the most useful documents when filing your Income … [Read more...] about What is Form 16? A Simple Guide for Salaried Employees in India

Filed Under: Income Tax

Salary Income in India Explained: Guide to Salary Tax, Allowances, and Deductions for Beginners

Updated on: March 11, 2026 by CA Bigyan Kumar Mishra

If you work in a job and receive a monthly salary, this income falls under the “Salary” head of income in the Indian Income Tax system. Many beginners assume salary simply means the money credited to their bank account every month. In practice, the tax rules look at salary in a much broader way. Apart from your monthly pay, several other things—such as bonuses, … [Read more...] about Salary Income in India Explained: Guide to Salary Tax, Allowances, and Deductions for Beginners

Filed Under: Income Tax

What Is a Company in India? Meaning, Features & Types Explained Simply for Beginners

Updated on: March 10, 2026 by CA Bigyan Kumar Mishra

A company is simply a business structure that the law treats as its own independent person after registration under the Companies Act, 2013. In practical terms, this means the business gets its own identity separate from the people who started it. Once formed, a company can: So even though real people run the business, legally the company stands on its own. The Idea … [Read more...] about What Is a Company in India? Meaning, Features & Types Explained Simply for Beginners

Filed Under: Finance

Understanding the income statement (P/L) of a company

Updated on: March 12, 2026 by CA Bigyan Kumar Mishra

Financial statements are prepared and reported by all listed companies to present the financial position for a period to the stakeholders. Financial statements of a company have five main parts: the balance sheet, income statement, cash flow statement, notes to accounts and shareholders / owner’s equity. In this article, we will be looking at the income statement. You will … [Read more...] about Understanding the income statement (P/L) of a company

Filed Under: Finance

Post incorporation compliance for a private limited company

Updated on: February 28, 2026 by CA Bigyan Kumar Mishra

After getting certificate of incorporation, a private limited company is required to comply with certain rules and regulations as per the Companies Act 2013. Certain new provisions are added to the Companies Act 2013 as compare to the old Companies act 1956. There are many requirements that a company should comply to carry on its business. But, today we are going to discuss … [Read more...] about Post incorporation compliance for a private limited company

Filed Under: Finance

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