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Company Secretary by Profession. Company Secretary expertise in GST related matters. Certified CSR Professional From ICSI
Company Secretary expertise in GST related matters. Certified CSR Professional From ICSI
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Associate Member of ICSI
Commerce Graduate
Certified CSR Professional From ICSI
Actively Participation in National Agenda Forum
GST Accredited Trainer
The Goods and Services Tax Appellate Tribunal (GSTAT) has issued Order No. 156/2026 dated 10 July 2026, introducing a Token Generation Facility to safeguard taxpayers who are unable to file their appeals due to technical issues on the GSTAT e-Filing Portal. The due date for filing appeals under Section 112(1) and Section 112(3) of the CGST Act, 2017 has been extended up to 31 July 2026. Taxpayers......
In a major regulatory development aimed at strengthening India's credit information ecosystem, the Reserve Bank of India (RBI) has issued the Reserve Bank of India (Non-Banking Financial Companies – Credit Information Reporting) Amendment Directions, 2025 vide Circular No. RBI/DOR/2025-26/117 dated 04 December 2025. The amendments represent a significant shift in the manner in which Non-Ban......
On 28 November 2025, the Reserve Bank of India (RBI) issued a sweeping set of Master Directions for Non-Banking Financial Companies (NBFCs) marking one of the most comprehensive regulatory overhauls in India’s financial sector. This consolidated framework restructures governance, prudential norms, risk management, climate finance, outsourcing, credit exposures, investment portfolio, securit......
On November 21, 2025, India marked a significant milestone in its labour reform journey as the government officially implemented the four new Labour Codes. These comprehensive changes to India’s labour laws are set to transform the working environment by consolidating 29 fragmented and outdated laws into four streamlined and modern frameworks. The new Labour Codes aim to enhance worker welfa......
A Nidhi Company is a special type of non-bank financial company (NBFC) recognised under Indian law, with a core mission of cultivating the habit of thrift and mutual savings among its members. Unlike typical financial institutions, Nidhi companies accept deposits only from their members and lend only to those members, operating purely on the principle of mutual benefit. Over the years, the regula......
In an era where regulatory compliance and corporate transparency are paramount, the Ministry of Corporate Affairs (MCA) has introduced a significant procedural refinement: the Extract of Auditor’s Report (Standalone) as a linked webform under the MCA V3 portal. This new development, interlinked with Form AOC-4, is designed to streamline the submission of statutory audit findings and enhance ......
In the complex world of corporate governance, errors and lapses intentional or otherwise are inevitable. The Companies Act, 2013, acknowledges this reality by incorporating mechanisms that help companies rectify these lapses without prolonged litigation. One such provision is “Compounding of Offences” under Section 441 of the Act. Compounding serves as a legal settlement between the d......
In the era of digital transformation, the Ministry of Corporate Affairs (MCA) has evolved its filing processes to enhance transparency and compliance. Under the MCA V3 portal, companies must now submit an Extract of the Board's Report via Form AOC-4, a structured, machine-readable summary of the detailed Board’s Report as mandated by Section 134 of the Companies Act, 2013. This extract is no......
In terms of Rule 138E (a) and (b) of the CGST Rules, 2017, the E-Way Bill (EWB) generation facility of a taxpayer is to be blocked, in case the taxpayer fails to file their returns in Form GSTR-3B or Statement in Form CMP-08, for two or more consecutive tax periods. For unblocking of this facility, taxpayer need to apply to jurisdictional Tax Official in Form GST EWB 05. A facility has now been p......
In this article, we will read about the detailed procedure related to “Filing of Nil GSTR-3B through SMS”. Further, we will read who can file nil GSTR-3B through SMS and how can we avoid the error while filing the return through SMS. 1. When can GSTR-3B be filed as Nil? Ans. GSTR-3B can be filed as a nil return if there are no outward supplies as well as liability (in......
The CBIC has recently introduced Form PMT-09 for transfer of amount from one head to another head. This enables a registered taxpayer to transfer any amount of tax, interest, penalty, etc. that is available in the electronic cash ledger, to the appropriate tax or cess head under IGST, CGST and SGST in the electronic cash ledger. Hence, if a taxpayer has wrongly paid CGST instead of SGST, ......
In this article we will read the FAQ’s related to Viewing Orders of Unblocking of E-Way Bill Generation Facility, where we will find find the status of order issued by Tax Official , steps to view Acceptance/Rejection Order and duration for which unblocking of an E-Way Bill generation facility. The detailed FAQ’s are: Why GSTIN will blocked for E-Way Bill generation facility? Ans......
FILING PROCESS OF CMP-08 All the registered taxpayers paying tax under the provisions of section 10 of CGST Act 2017 or availing benefits of Notification No. 2/2019-Central Tax (Rate) dated 07th March 2019 have been categorized under ‘special category of persons’ by the CBDT. A special procedure has been laid out by the CBDT via Notification no. 21/2019 – Central Tax dat......
CBIC issued the Notification No. 26/2019,27/2019/28/2019,29/2019,30/2019,31/2019,32/2019 on 28th June 28, 2019 related to various issues. The detailed analysis are mentioned below: S.No Notification No Description Analysis 1 26/2019 Seeks to extend the due date of filing returns in FORM GSTR-7 The due date for filing GSTR-7 from October, 2018 to July......
In this article, we will read the detailed analysis of FAQ’s related to the offline utility of GSTR-9. The following FAQ’s are: 1. What is Form GSTR-9 Offline Utility? Ans. GSTR-9 Offline utility is an Excel-based tool to facilitate the preparation of annual return in Form GSTR-9. This Annual return is to be filed once, for each financial year, on the GST Portal, by t......
Special procedure for the person paying tax under section 10 or availing benefit of Notification No. 2/2019-Central Tax (Rate) dated 07th March 2019. The Central Board of Indirect Taxes and Customs, vide notification no. 21/2019 – Central Tax dated 23rd April 2019 has laid down the special procedure to be followed by specified categories of persons. Specified person to whom ......
The GSTN has introduced the “Free Accounting & Billing Software” for the small taxpayers whose turnover less than 1.5 crores. Those taxpayers can download the software, the process to download the software are: 1. Log into GST Portal 2. Click on Download > Accounting and Billing Software 3. Click on Download > Accounting and Billing Software &......
New Functionality is available on GST Portal where one can Compare the Input Tax Credit taken in GSTR-3B and that available in GSTR-2A. This tool is a great help for making GST Reconciliation for Annual Return or making ITC Reconciliation for Finding out how much ITC we have claimed in GSTR-3B and how much is reflected in GSTR-2A. – This is for view and download in Excel Comparison of liabi......
1. What is e-Way Bill? Ans. E-way bill is a document required for carrying any consignment of goods of value exceeding Rs. 50,000 as mandated by the Government in terms of Section 68 of the Goods and Services Tax Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for eWay bill system by the registered persons or transporters or others wh......
In this article, we will see the update on new functionalities /enhancements deployed on GST portal recently is given below: A. Assessment and Adjudication: Rectification of mistake in the order by the Adjudicating Authority: Errors or mistakes apparent on the face of record can be rectified by the Adjudicating Authority, on basis of suo-moto rectification or upon receipt o......