Insights

Notes, briefs and reading lists from the practice.

We publish periodically — mostly on Companies Act updates, GST, IP matters, and startup compliance. Short, practical, and written for founders rather than lawyers.

Featured · ROC

DIR-3 KYC: The Annual Filing That Gets More Directors Disqualified Than Any Other

Why this ten-minute annual filing — due every 30 September — is responsible for more director disqualifications than any other lapse under the Companies Act.

CS Ayush Sinha·28 May 2026·5 min read

2 articles

GST·15 May 2026·7 min

GSTR-9 vs GSTR-9C: What Every Business Owner Must Know Before the December Deadline

A plain-language breakdown of the two annual GST returns — who must file which, what the difference is, and the three reconciliation errors that keep showing up in assessments.

By CS Ayush Sinha

Startup India·5 May 2026·8 min

DPIIT Startup Recognition in 2026: A Complete Step-by-Step Guide for Indian Founders

How to get your company recognized as a startup by DPIIT — the benefits, the eligibility criteria, the common rejection reasons, and what's changed in the 2025 budget.

By CS Ayush Sinha