GST 2.0 — New Slabs, Rates and the 57th Council Reforms
The 57th GST Council met on 7-8 October 2026 and left rates alone, going after arrest powers, refund deadlines and small notices instead. Where GST 2.0 stands after thirteen months.
The 57th GST Council met on 7-8 October 2026 and left rates alone, going after arrest powers, refund deadlines and small notices instead. Where GST 2.0 stands after thirteen months.
CBDT has moved the AY 2026-27 tax audit report date to 21 October 2026 and the audit-case ITR due date to 21 November 2026.
A satisfied charge still showing as open is a diligence problem waiting to happen. The 30-day CHG-4 window, the 300-day proviso, what changes beyond it, and how to file without waiting on the bank.
Three years of missed annual filings disqualifies every director for five years, automatically. What Section 167(1)(a) actually vacates, the six-month grace for new appointees, DIR-8/9/10, and the routes out.
An ROC adjudication notice under Section 454 gives you 15 to 30 days to reply. What the notice must contain, the 30-day rectification route for annual filing defaults, the Section 446B cap, and the 60 and 90 day clocks that follow the order.
Form 10F is carried forward as Form 41 under the Income-tax Act 2025. What a foreign vendor must give you before you pay – TRC, Form 41 and PAN – and how it fits 15CA/15CB.
The MCA compliance scheme closed on 15 September 2026. Additional fees are back to Rs 100 per day, with adjudication, strike-off and director disqualification behind them.
SME IPO eligibility after SEBI’s 2025 amendments: the ₹1 crore operating profit test, BSE SME and NSE Emerge criteria, the full process, and when not to list.
Decode GST portal error codes: RET191106, RET191113, RET191175, e-invoice 2150 and 3028, and the emSigner connection failure. Cause and fix for each, with exact steps.
Bank deposits, insurance, mutual funds, shares, dividends and NPS — how the Ministry of Finance unclaimed assets portal works, the claim process for each asset type, time limits, and why any agency asking for an advance recovery fee is a fraud.