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Flash News

Section 80-IAC Startup Tax Holiday for FY 2025-26: How DPIIT Startups Claim the 100% Three-Year Deduction, the March 31 2030 Extension, and the Section 140 Transition Under the Income-tax Act 2025

GSTN Defers Mandatory Ship-To GSTIN and E-Way Bill Voluntary Closure to August 1, 2026: What Changes and How to Prepare

RBI Circular RBI/2026-27/98: Two FEMA Returns (R343 and R006) Move to the CIMS Portal From June 30, 2026

CBDT Compulsory Scrutiny Guidelines FY 2026-27: The Six Categories That Trigger a Section 143(2) Notice by June 30, 2026

CBDT FAQ Deep-Dive Series #7: Section 43B Actual-Payment Deductions and the 43B(h) MSME Disallowance Under the Income-tax Act 2025 – How Section 37 Maps the Transition Before the September 30, 2026 Tax Audit

DIR-3 KYC Due Date June 30, 2026: The New Triennial Director KYC Rule, Who Must File This Year, and the Rs 5,000 DIN Reactivation Penalty

Form 16 for FY 2025-26: The June 15, 2026 Employer Deadline, the Rs 100 Per Day Penalty, and the Pre-Issue TRACES Checklist

CCFS-2026 Deadline July 15, 2026: The Companies Compliance Facilitation Scheme Closeout Checklist Before the 10 Per Cent Late-Fee Window Shuts

GST Notification 01/2026-Central Tax (Rate) Effective May 1 2026: How the Finance Act 2026 Beverage Reclassification Moves HS 2202 Carbonated and Caffeinated Drinks to the 40 Per Cent Slab, the Schedule I and Schedule III Tariff Substitutions, the May 6 Corrigendum GSR 339(E), and the Practitioner Compliance Checklist

CBDT FAQ Deep-Dive Series #6: Depreciation Transition Under Section 32 of the Income-tax Act 1961 Preserved by Section 536(2)(m) for FY 2025-26, Mapped to Section 33 and the Section 33(11) Capital Allowance Pool of the Income-tax Act 2025 for Tax Year 2026-27 – WDV Carry-Forward, Unabsorbed Depreciation, and the Practitioner Checklist Before the September 30 2026 Tax Audit

Sunday, June 14, 2026

Tag: Rule 138 CGST

GSTN Defers Mandatory Ship-To GSTIN and E-Way Bill Voluntary Closure to August 1, 2026: What Changes and How to Prepare
GST Notifications & Order GST

GSTN Defers Mandatory Ship-To GSTIN and E-Way Bill Voluntary Closure to August 1, 2026: What Changes and How to Prepare

CA Adityavikram Banka June 12, 2026

GSTN has deferred the mandatory Ship-To GSTIN field and the voluntary E-Way Bill closure facility from 15 June to 1 August 2026. Here is what changes and how to prepare.

Bill-To Ship-ToE-Way BillE-Way Bill August 2026E-Way Bill ClosureGST Compliance 2026GST E-Way Bill UpdateGSTN AdvisoryRule 138 CGSTShip-To GSTINTransporter Compliance Comment on GSTN Defers Mandatory Ship-To GSTIN and E-Way Bill Voluntary Closure to August 1, 2026: What Changes and How to Prepare

Recent Posts

  • Section 80-IAC Startup Tax Holiday for FY 2025-26: How DPIIT Startups Claim the 100% Three-Year Deduction, the March 31 2030 Extension, and the Section 140 Transition Under the Income-tax Act 2025
  • GSTN Defers Mandatory Ship-To GSTIN and E-Way Bill Voluntary Closure to August 1, 2026: What Changes and How to Prepare
  • RBI Circular RBI/2026-27/98: Two FEMA Returns (R343 and R006) Move to the CIMS Portal From June 30, 2026
  • CBDT Compulsory Scrutiny Guidelines FY 2026-27: The Six Categories That Trigger a Section 143(2) Notice by June 30, 2026
  • CBDT FAQ Deep-Dive Series #7: Section 43B Actual-Payment Deductions and the 43B(h) MSME Disallowance Under the Income-tax Act 2025 – How Section 37 Maps the Transition Before the September 30, 2026 Tax Audit

INCOME TAX

  • Section 80-IAC Startup Tax Holiday for FY 2025-26: How DPIIT Startups Claim the 100% Three-Year Deduction, the March 31 2030 Extension, and the Section 140 Transition Under the Income-tax Act 2025
  • CBDT Compulsory Scrutiny Guidelines FY 2026-27: The Six Categories That Trigger a Section 143(2) Notice by June 30, 2026
  • CBDT FAQ Deep-Dive Series #7: Section 43B Actual-Payment Deductions and the 43B(h) MSME Disallowance Under the Income-tax Act 2025 – How Section 37 Maps the Transition Before the September 30, 2026 Tax Audit
  • Form 16 for FY 2025-26: The June 15, 2026 Employer Deadline, the Rs 100 Per Day Penalty, and the Pre-Issue TRACES Checklist
  • CBDT FAQ Deep-Dive Series #6: Depreciation Transition Under Section 32 of the Income-tax Act 1961 Preserved by Section 536(2)(m) for FY 2025-26, Mapped to Section 33 and the Section 33(11) Capital Allowance Pool of the Income-tax Act 2025 for Tax Year 2026-27 – WDV Carry-Forward, Unabsorbed Depreciation, and the Practitioner Checklist Before the September 30 2026 Tax Audit

Corporate Law

  • DIR-3 KYC Due Date June 30, 2026: The New Triennial Director KYC Rule, Who Must File This Year, and the Rs 5,000 DIN Reactivation Penalty
  • CCFS-2026 Deadline July 15, 2026: The Companies Compliance Facilitation Scheme Closeout Checklist Before the 10 Per Cent Late-Fee Window Shuts
  • 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
  • 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
  • ROC Jurisdiction Re-alignment 2026: Delhi, Mumbai, Kolkata, Uttar Pradesh ROC Splits Effective February 16, 2026 and How to Verify Your Current ROC

CASE LAW

  • Sec 54 – Date of possession of new property is to be considered in the case of constructed property: ITAT Mumbai
  • Transit rent paid by the developer is not a revenue receipt and so not taxable: Bombay HC
  • Legal precedents on Ad- Hoc Disallowances
  • Additions cannot be made based on profit assumptions: Punjab & Haryana HC
  • Excessive or unreasonable salary, is a sine qua non in invoking the provision of Sec 40A(2)(b): ITAT Ahmedabad

GOODS & SERVICE TAX (GST)

  • GSTN Defers Mandatory Ship-To GSTIN and E-Way Bill Voluntary Closure to August 1, 2026: What Changes and How to Prepare
  • GST Notification 01/2026-Central Tax (Rate) Effective May 1 2026: How the Finance Act 2026 Beverage Reclassification Moves HS 2202 Carbonated and Caffeinated Drinks to the 40 Per Cent Slab, the Schedule I and Schedule III Tariff Substitutions, the May 6 Corrigendum GSR 339(E), and the Practitioner Compliance Checklist
  • GSTAT Cohort-D With 35 Days Left to the June 30 2026 Cut-Off: The 5 NIC Portal Filing Errors Killing Practitioner Throughput, Section 112(8) Pre-Deposit Mechanics Under Rule 123 of the GSTAT Procedure Rules 2025, Section 112(6) Condonation Map to September 28 2026, and the Week-by-Week Sprint Template for the Final Filing Window
  • 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
  • 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

OTHER POSTS

  • Section 80-IAC Startup Tax Holiday for FY 2025-26: How DPIIT Startups Claim the 100% Three-Year Deduction, the March 31 2030 Extension, and the Section 140 Transition Under the Income-tax Act 2025
  • GSTN Defers Mandatory Ship-To GSTIN and E-Way Bill Voluntary Closure to August 1, 2026: What Changes and How to Prepare
  • RBI Circular RBI/2026-27/98: Two FEMA Returns (R343 and R006) Move to the CIMS Portal From June 30, 2026
  • CBDT Compulsory Scrutiny Guidelines FY 2026-27: The Six Categories That Trigger a Section 143(2) Notice by June 30, 2026
  • CBDT FAQ Deep-Dive Series #7: Section 43B Actual-Payment Deductions and the 43B(h) MSME Disallowance Under the Income-tax Act 2025 – How Section 37 Maps the Transition Before the September 30, 2026 Tax Audit

Annual Return AOC-4 April 2026 AY 2021-22 Budget Changes Case Law CBDT CBIC CCFS 2026 Circular Companies Act Companies Act 2013 Corporate Law DIN Dormant Company Due Date Extension FEMA Finance Act Foreign Exchange FY 2020-21 GST GST Council GSTR3B GST Return High Court Income-tax Act 2025 Income Tax Income Tax Act 2025 Income Tax Rules 2026 International Taxation ITAT LLP MCA MCA V3 Portal MGT-7 Notification NRI NRI Taxation RBI RCM Residential Status ROC Filing Strike Off TDS

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