GST Notifications & Order GST

GSTAT Cohort-D Mid-Window Practitioner Status: How to Use the 49-Day Runway Before the June 30, 2026 Cut-Off and the Five Cohort-D Filing Errors Costing CAs Time on the NIC Portal

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With Cohort D in week 2 of 9 (May 1 to June 30, 2026), GSTAT NIC portal data shows about 14 percent uptake against 5,200 estimated filings. Five recurring errors (wrong cohort, mixed-period pre-deposit, missing OIO, challan dating, legacy-Act grounds) are causing rejection-and-refile loops. This is the 7-week sprint plan and Section 112(6) condonation map for the final pre-April 1, 2026 backlog tranche.

Income Tax Notifications & Order IT

CBDT FAQ Deep-Dive on Income-tax Act 2025 TDS Transition: Q4 FY 2025-26 Statement Filing Mechanics Under Section 536 Saving Clause Before the May 31, 2026 Deadline

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With the May 31, 2026 Q4 FY 2025-26 TDS statement deadline 19 days away, the CBDT 99-page FAQ TDS chapter resolves which Act governs deductor obligations, Form 16/16A section citations, default penalties under Section 234E/271H, and the Section 536 saving clause that preserves the 1961 Act for the Q4 transition window.

Corporate Law Notification & Order Corporate Law

MGT-7 SBO Companion Walk-Through for FY 2025-26 Annual Returns: Part-A Disclosure, V3 Register Reconciliation, BEN-2 Timeline, and the Section 90(11) Rs 10 Lakh Discipline

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From April 1, 2026 the V3 SBO Electronic Register feeds directly into the FY 2025-26 MGT-7 Part-A SBO disclosure. A 9-step compliance walk-through with chain analysis, BEN-2 timeline, and Section 90(11) discipline.

Corporate Law Notification & Order Corporate Law

MCA21 V2 Decommissioning T-53 Days: The Final 5-Week Sprint to the June 30, 2026 Cutover and the Migration Gaps Practitioners Are Still Hitting

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On Friday May 8, 2026 the V2 portal is 53 days from cutover. A week-by-week sprint plan, the five gaps practitioners are still hitting, and the June 30 playbook for CAs and Company Secretaries.

GST Notifications & Order GST

GSTAT Presidential Order on Staggered E-Filing Schedule: Rule 123 Cohort Windows Through June 30, 2026 for Pre-April 1 Backlog Appeals and the Mandatory Seven-Document E-Filing Pack

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GSTAT President issues Rule 123 staggered e-filing schedule for the 14,000-plus backlog appeals due before June 30, 2026. Four cohorts, seven mandatory documents in Form APL-05 pack, 20 percent pre-deposit under Section 112(8), and a 9-step CA compliance checklist.

Income Tax Notifications & Order IT

CBDT 99-Page FAQ on Income-tax Act 2025 Transition: How Section 536 Saving Clause Protects Pre-April 1, 2026 Income, Pending Assessments, Loss Carry-Forward, and TDS Compliance

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CBDT releases 99-page FAQ on the Income-tax Act 2025 transition. Section 536 saving clause preserves pre-April 1 2026 income, pending Section 148 reassessment, CIT(A)/ITAT appeals, loss carry-forward, and 80G/12A approvals. 10-step CA compliance checklist.

Corporate Law

ROC Jurisdiction Re-alignment 2026: Delhi, Mumbai, Kolkata, Uttar Pradesh ROC Splits Effective February 16, 2026 and How to Verify Your Current ROC

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MCA Notification S.O. 658(E) effective February 16, 2026 split four ROC offices into 12. This advisory maps the new district-to-ROC allocation, the V3 master data verification SOP, the wrong-ROC filing risk, and the 4-week verification checklist before the September 2026 AOC-4 wave.

Corporate Law

SBO Electronic Register on V3 Portal Effective April 1, 2026: BEN-2 30-Day Filing, Rs 10 Lakh Penalty Under Section 90(11), and Annual Verification Map

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From April 1, 2026, every Indian company must maintain its SBO Register on the MCA V3 portal. This advisory maps the BEN-2 30-day filing window, the 15-day update SOP, the Section 90(11) Rs 10 lakh penalty, and the annual MGT-7 verification tick-box for FY 2025-26.

Income Tax Notifications & Order IT

Section 92CE Secondary Adjustments Under the Income-tax Act 2025: Rs 1 Crore Threshold, 90-Day Repatriation Window, and the 18 Percent Settlement Option

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Section 92CE of the Income-tax Act 2025 requires Indian taxpayers to repatriate excess money from overseas associated enterprises within 90 days of any primary transfer pricing adjustment exceeding Rs 1 crore, failing which deemed interest accrues at SBI 1-year MCLR plus 325 basis points. This advisory covers the Rule 10CB mechanics, Form 3CEB and Form 3CD Clause 30B disclosures, and the 18 percent settlement option for AY 2026-27 compliance.

Corporate Law

MCA21 V2 Portal Decommissioning June 30, 2026: 9-Week Migration Checklist for CAs and Company Secretaries

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The MCA21 V2 portal will be permanently decommissioned on June 30, 2026. This 9-week migration advisory gives CAs and CSs a 10-step compliance checklist, day-by-day timeline, V2-to-V3 form mapping, penalty exposure under Sections 92, 137, and 86 of the Companies Act 2013, and FAQs on DSC re-association, RUN reservations, and INC-22A status.