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Flash News

GST Registration Changes From 1 November 2026: Automatic Amendments, Portal Cancellation and E-commerce Warehouse Registration (Notification 05/2026-Central Tax)

AOC-4 and MGT-7 Without Additional Fees for FY 2025-26: MCA General Circular 05/2026 Allows Filing Till 31 December 2026 and 31 January 2027

Post-Sale Discount Under GST From 1 November 2026: New Section 15(3)(b) Drops the Prior-Agreement Condition, Credit Note and ITC Reversal Now Decide It

GST Refund Rules From 1 November 2026: 10-Day Acknowledgement, Portal Provisional Refund and New Inverted Duty Formula (Notification 05/2026-Central Tax)

FEMA Compounding Application 2026: RBI Circular 28 Moves ODI, ECB and Guarantee Cases to Regional Offices

SEBI Accredited Investor Amendment 2026: What the AIF (Third Amendment) Regulations Change From 15 October 2026

SEBI Monitoring Agency Consultation Paper 2026: Mandatory Monitoring Agency for Every Issue, Direct Reporting to Exchanges and Promoter Demat Freeze Proposed

RBI FERR FAQs October 2026: Which Forex Hedges Attract the 20% Foreign Exchange Risk Reserve and Which Do Not

SEBI SME IPO Consultation Paper 2026: Rs 1,000 Crore Market Cap Test, Rs 3 Crore Profit and One-Share Trading Lot Proposed

India-Mauritius DTAA Principal Purpose Test 2026: What CBDT Notification 135/2026 and the New Article 27B Mean for Mauritius Investors

Wednesday, November 04, 2026

Tag: SEBI Circular 2026

SEBI Extends Angel Fund Accredited-Investor Deadline to March 31, 2027: What the September 7, 2026 Circular Changes
Finance

SEBI Extends Angel Fund Accredited-Investor Deadline to March 31, 2027: What the September 7, 2026 Circular Changes

CA Adityavikram Banka September 8, 2026

SEBI’s September 7, 2026 circular extends the angel fund accredited-investor deadline from September 8, 2026 to March 31, 2027. What existing angel funds must do now.

Accredited InvestorAIF Master CircularAIF RegulationsAlternative Investment FundAngel Fund DeadlineCategory I AIFMarch 31 2027 DeadlineSEBI Angel FundSEBI Circular 2026Startup Funding
SEBI GARUDA Circular of July 30, 2026: How AIF Schemes Now Launch in 10 Working Days
Corporate Law Finance

SEBI GARUDA Circular of July 30, 2026: How AIF Schemes Now Launch in 10 Working Days

CA Adityavikram Banka August 4, 2026

SEBI’s circular dated 30 July 2026 operationalises GARUDA. Regular AIF schemes launch 10 working days after filing the Placement Memorandum; accredited-investor-only funds, LVFs and Angel Funds launch immediately.

Accredited InvestorAIF Placement MemorandumAIF Regulations 2012Alternative Investment FundsAngel FundFund Launch IndiaLarge Value FundMerchant Banker Due DiligenceSEBI Circular 2026SEBI GARUDA

Recent Posts

  • GST Registration Changes From 1 November 2026: Automatic Amendments, Portal Cancellation and E-commerce Warehouse Registration (Notification 05/2026-Central Tax)
  • AOC-4 and MGT-7 Without Additional Fees for FY 2025-26: MCA General Circular 05/2026 Allows Filing Till 31 December 2026 and 31 January 2027
  • Post-Sale Discount Under GST From 1 November 2026: New Section 15(3)(b) Drops the Prior-Agreement Condition, Credit Note and ITC Reversal Now Decide It
  • GST Refund Rules From 1 November 2026: 10-Day Acknowledgement, Portal Provisional Refund and New Inverted Duty Formula (Notification 05/2026-Central Tax)
  • FEMA Compounding Application 2026: RBI Circular 28 Moves ODI, ECB and Guarantee Cases to Regional Offices

INCOME TAX

  • India-Mauritius DTAA Principal Purpose Test 2026: What CBDT Notification 135/2026 and the New Article 27B Mean for Mauritius Investors
  • Penalty Waiver Under Section 440 of the Income-tax Act 2025: CBDT Notification 134/2026 Brings the New Form 161 for Misreporting Cases
  • Tax Audit Due Date Extended to 21 October 2026: CBDT Circular 07/2026 Moves the ITR Date to 21 November for Audited Assessees
  • Late Tax Audit Report Penalty for FY 2025-26: Section 271B, the Section 273B Reasonable-Cause Defence and the New Section 428 Fee Under the Income-tax Act 2025
  • TDS on Property Purchase From NRI Without TAN From October 1, 2026: Form 141 Schedule E Under CBDT Notification 121/2026

Corporate Law

  • AOC-4 and MGT-7 Without Additional Fees for FY 2025-26: MCA General Circular 05/2026 Allows Filing Till 31 December 2026 and 31 January 2027
  • SEBI Monitoring Agency Consultation Paper 2026: Mandatory Monitoring Agency for Every Issue, Direct Reporting to Exchanges and Promoter Demat Freeze Proposed
  • SEBI SME IPO Consultation Paper 2026: Rs 1,000 Crore Market Cap Test, Rs 3 Crore Profit and One-Share Trading Lot Proposed
  • RoDTEP Scheme Extended Till 31 December 2026: What DGFT Notification 41/2026-27 Means for Exporters
  • Section 43B(h) and the September 30, 2026 Tax Audit: The MSME Payment Disallowance Founders Get Wrong (and Its Move to Section 37 of the Income-tax Act 2025)

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)

  • GST Registration Changes From 1 November 2026: Automatic Amendments, Portal Cancellation and E-commerce Warehouse Registration (Notification 05/2026-Central Tax)
  • Post-Sale Discount Under GST From 1 November 2026: New Section 15(3)(b) Drops the Prior-Agreement Condition, Credit Note and ITC Reversal Now Decide It
  • GST Refund Rules From 1 November 2026: 10-Day Acknowledgement, Portal Provisional Refund and New Inverted Duty Formula (Notification 05/2026-Central Tax)
  • 57th GST Council Recommendations (8 October 2026): Withdrawal of Arrest Powers, Rs 5 Crore Prosecution Threshold, Faster Refunds and Wider ITC
  • 57th GST Council Meeting on September 12, 2026: Agenda, Registration Reform and How Businesses Should Prepare

OTHER POSTS

  • GST Registration Changes From 1 November 2026: Automatic Amendments, Portal Cancellation and E-commerce Warehouse Registration (Notification 05/2026-Central Tax)
  • AOC-4 and MGT-7 Without Additional Fees for FY 2025-26: MCA General Circular 05/2026 Allows Filing Till 31 December 2026 and 31 January 2027
  • Post-Sale Discount Under GST From 1 November 2026: New Section 15(3)(b) Drops the Prior-Agreement Condition, Credit Note and ITC Reversal Now Decide It
  • GST Refund Rules From 1 November 2026: 10-Day Acknowledgement, Portal Provisional Refund and New Inverted Duty Formula (Notification 05/2026-Central Tax)
  • FEMA Compounding Application 2026: RBI Circular 28 Moves ODI, ECB and Guarantee Cases to Regional Offices

Accredited Investor Alternative Investment Fund Annual Return AOC-4 April 2026 AY 2021-22 Budget Changes Case Law CBDT CBDT FAQ Deep-Dive CBIC CCFS 2026 Companies Act Companies Act 2013 Due Date Extension FEMA Finance Act Foreign Exchange FY 2020-21 GST GST Council GST Refund GST Return High Court Income-tax Act 2025 Income-tax Rules 2026 Income Tax Income Tax Act 2025 Income Tax Rules 2026 Input Tax Credit International Taxation ITAT MCA MCA V3 Portal MGT-7 Notification NRI Taxation RBI ROC Filing SEBI Section 44AB Strike Off Tax Audit 2026 TDS

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