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CA Bigyan Kumar Mishra

CA. Bigyan Kumar Mishra is a fellow member of the Institute of Chartered Accountants of India.He writes about personal finance, income tax, goods and services tax (GST), company law and other topics on finance. Follow him on facebook or instagram or twitter.

Business Finance Basics Explained: Cash Flow, Profit & Break-Even in Simple Terms

Last reviewed on March 8, 2026 I By CA Bigyan Kumar Mishra

Many people believe that if a business is making sales, it must also be making money. But real business finance does not work that way. A company can sell products, show profit on paper, and still struggle to pay its bills.If you’ve ever wondered how money actually moves inside a business, this guide will walk you through the basics step by step. We’ll look at ideas like … [Read more...] about Business Finance Basics Explained: Cash Flow, Profit & Break-Even in Simple Terms

Auditor Attendance in General Meetings (Section 146): Simple Guide for Companies

Last reviewed on March 7, 2026 I By CA Bigyan Kumar Mishra

When people think about a company’s general meeting, they usually imagine shareholders and directors sitting together to discuss company matters. But there is another important person who must also be kept in the loop — the company’s auditor.Under the Companies Act, 2013, Section 146 explains how auditors are connected to company meetings. In simple terms, the law ensures … [Read more...] about Auditor Attendance in General Meetings (Section 146): Simple Guide for Companies

QRMP Scheme in GST Explained: Quarterly Returns Guide for Beginners in India

Last reviewed on March 6, 2026 I By CA Bigyan Kumar Mishra

The QRMP scheme allows eligible businesses to file GST returns quarterly while still paying tax every month. In this guide, we’ll understand the QRMP Scheme in GST in simple language, using real-life situations and practical examples.Key TakeawaysWhat is the QRMP Scheme in GST?Imagine a small IT consultant who raises only a few invoices every month. Earlier, they … [Read more...] about QRMP Scheme in GST Explained: Quarterly Returns Guide for Beginners in India

What is Business-to-Consumer (B2C) in GST India?

Last reviewed on March 5, 2026 I By CA Bigyan Kumar Mishra

Imagine you walk into a nearby shop and buy a pair of headphones for your personal use. The bill you receive is very different from the bill issued when one company sells goods to another company. This difference is where B2C (Business-to-Consumer) and B2B (Business-to-Business) come into the picture.If you run a shop, sell online, or are just learning GST basics, … [Read more...] about What is Business-to-Consumer (B2C) in GST India?

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

Last reviewed on March 4, 2026 I By CA Bigyan Kumar Mishra

When businesses file their GST returns, one small thing often creates confusion — B2B invoices, B2C large invoices, and B2C small invoices.Many beginners think an invoice is just a bill for a sale. But in GST, the type of buyer changes how the invoice must be reported in GSTR-1.If you run a business, even a small one, understanding B2B and B2C invoices in GST helps you … [Read more...] about B2B vs B2C Invoices in GST: Large & Small Invoice Rules Explained for Beginners

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