http://ca-aditya-s-rathore.com/

Aditya S Rathore & Associates, Kishangarh (2026)

03/01/2026

🚨 Directors ke liye IMPORTANT UPDATE – DIR-3 KYC Rule Change 🚨

Har saal DIR-3 KYC file karte-karte thak gaye?
Good news hai 👇

📅 31 December ko MCA ne DIR-3 se related naya rule notify kiya hai,
jisse directors ka compliance ka load kaafi kam ho jayega.

🔍 Kya change hua hai? (Simple language me)

👉 Ab DIR-3 KYC har saal file karna zaroori nahi
👉 Once in 3 years DIR-3 KYC file karni hogi
👉 Deadline hogi 3rd financial year ke 30 June tak

📌 Matlab example se samjho:
Agar aapne DIR-3 KYC FY 2024-25 me file ki hai,
toh next KYC FY 2027-28 ke 30 June tak required hogi.

⚠️ Important baat yaad rakhein:
✔ Agar mobile number, email ID, address change hota hai
✔ Toh 30 days ke andar update karna ab bhi mandatory hai
✔ Late filing par DIN deactivate ho sakta hai

✨ Overall impact:
✔ Compliance burden kam
✔ Repetitive filings se relief
✔ Ease of doing business ko boost

📖 Law samajhna asaan ho, bas wahi purpose hai.

— CA Aditya Singh Rathore

02/01/2026

🚨 Important Tax Update – Thoda Serious, Thoda Funny 😄 🚨

👉 Pan masala, bidi, cigarette use karne walon ke liye hi nahi…
👉 Unko banane walon ke liye bhi Government ka naya message aa gaya hai!

1 February 2026 se ek naya Cess lagu hone ja raha hai
jiska naam hai Health Security & National Security Cess (HSNS Cess).

⸻

👉 Yeh update specially un logon ke liye hai
jo Pan Masala / To***co related products manufacture karte hain.

⸻

🔍 HSNS Cess kya hai?

Government ne yeh cess introduce kiya hai
pan masala manufacturing me use hone wali machines / processes par.

Matlab simple shabdon me —
agar aap manufacturing kar rahe ho,
toh registration + monthly compliance mandatory ho jayegi.

⸻

📌 Kaun-kaun comply karega?

✔ Pan masala / notified sin goods ke manufacturers
✔ Machine / process use karne wale taxable persons

⸻

📝 Key Compliance Steps (Simple Language me):

🔹 Mandatory Registration
➡ Form: HSNS REG-01
➡ CBIC portal par registration karni hogi

🔹 Monthly Cess Payment
➡ Form: HSNS PMT-01
➡ Har mahine 7 tareekh tak payment

🔹 Declaration
➡ Form: HSNS DEC-01
➡ Registration milne ke 7 din ke andar

🔹 Monthly Return
➡ Form: HSNS RET-01
➡ Agle mahine ki 20 tareekh tak return file

⸻

⚠️ Dhyaan dene wali baatein

❌ Yeh cess GST ke alawa lagega
❌ Delay ya non-compliance par penalty / action ho sakta hai
✔ Early planning se future tension avoid ho sakti hai

⸻

✅ Business Owners ke liye Practical Advice

📌 Registration last moment ke liye mat chhodiye
📌 Machine aur production details properly maintain kijiye
📌 Compliance time par rakhiye — kaam smooth rahega

⸻

Agar aapka business is category me aata hai
aur aap clarity chahte ho,
toh abhi se plan karna hi sabse safe option hai.

— CA Aditya Singh Rathore

***coBusiness

30/12/2025

Big Relief for Companies & Professionals 📢

MCA issues General Circular No. 08/2025 granting extension up to 31st January 2026 for filing annual forms without additional fees for FY 2024–25.

📄 Applicable for:
• MGT-7 / MGT-7A
• AOC-4 / AOC-4 CFS
• AOC-4 XBRL
• AOC-4 NBFC (Ind AS)

A much-needed compliance relaxation to close the year smoothly. ✔️
Use this time wisely and avoid last-minute pressure.

26/12/2025

🌟 26 December — CA banne ke 1 saal baad 🌟

“Vishwas rakha… aur Bhagwan ne raasta khud bana diya.”

Aaj poora 1 saal ho gaya —
jab 26 December 2024, raat 10:52 PM par
screen par ek shabd dikha tha — “Successful”,
aur zindagi ka rukh badal gaya tha.

Us din se lekar aaj tak…
yeh safar sirf kaam ka nahi raha,
yeh zimmedaari, seekh aur Bhagwan ke bharose ka safar ban gaya.

19/12/2025

🚨 ITR ALERT – Last Chance for AY 2025-26 🚨

⏰ 31 December 2025 = FINAL DEADLINE

❌ ITR file nahi ki?
❌ Galti se wrong ITR file ho gayi?

👉 Abhi bhi Belated / Revised Return ka option available hai.
👉 31 Dec ke baad sirf ITR-U (with extra tax & no refund).

📌 Delay = penalty & interest
📌 Time par action = peace of mind

✔️ Stay compliant. Stay stress-free.

—
CA Aditya Singh Rathore

16/12/2025

🚨 IMPORTANT UDIN COMPLIANCE UPDATE | NOC DISCLOSURE NOW MANDATORY 🚨

ICAI has strengthened the UDIN generation process on the DigiCA platform by introducing mandatory disclosure requirements relating to the Previous Year Auditor.

📌 Key Requirement Introduced:
While generating UDIN for audit reports, members must now specifically disclose and confirm communication / NOC from the previous auditor, as required under the ICAI Code of Ethics, wherever applicable.

📝 The new UDIN form now captures:
✔️ Whether the previous auditor issued the audit report
✔️ MRN/FRN of the previous auditor
✔️ Confirmation of communication / NOC
✔️ Date of communication
✔️ Outstanding audit fee status, if any

⚠️ Practical Takeaway:
Ensure prior auditor communication is completed and properly documented before UDIN generation to avoid compliance issues.

05/12/2025

🔔 Important CBIC Advisory – Dated 05th Dec, 2025

Auto Suspension of GST Registration for Not Updating Bank Account Details (Rule 10A)

As per Rule 10A, every taxpayer (except TCS, TDS & Suo-Moto registrations) must add their bank account details within 30 days of GST Registration — otherwise, the GST Portal will automatically suspend the GSTIN.

🚨 What You MUST Know:
• Auto Suspension:
If bank details are not added within 30 days → GSTIN gets suspended automatically.

• Add Bank Details via:
Services → Registration → Amendment of Registration (Non-Core Fields)

• Auto Dropping of Cancellation Proceedings:
Once bank details are updated → system automatically revokes suspension / drops cancellation proceedings.

• Manual Option (if not auto-dropped):
Services → User Services → View Notices & Orders → Initiate Drop Proceedings

• Exemptions:
OIDAR & NRTP taxpayers are exempt, but OIDAR with “Representative Appointed in India = Yes” must furnish bank details.

⸻

📌 Quick Summary for Businesses

👉 Add bank account details within 30 days of GST registration
👉 Failure = Auto Suspension
👉 Update anytime via Non-Core Amendment
👉 Suspension revokes automatically after details are added

03/12/2025

📌 Key GST Ruling from the J&K High Court

The Court has reaffirmed that PoK is constitutionally a part of India and the State of Jammu & Kashmir — not Pakistan.
Accordingly, Cross-LoC trade with PoK is treated as Intra-State Supply under the J&K GST Act.

🔸 GST Implication: CGST + SGST
🔸 Not IGST, since the movement of goods is within the territory of the State of J&K
🔸 Cross-LoC trade is not considered inter-state or cross-border

A major clarification on the tax treatment of LoC trade routes.

01/12/2025

🔔 MCA Update — Revised Definition of Small Company

The Ministry of Corporate Affairs has amended the criteria for Small Company:

1️⃣ Paid-up Capital limit increased to ₹10 Crores (earlier ₹4 Crores)
2️⃣ Turnover limit increased to ₹100 Crores (earlier ₹40 Crores)

22/11/2025

📢 GST Advisory — Rule 10A | Dated: 20 Nov 2025

Furnishing bank account details on the GST Portal is now mandatory for all taxpayers.

As per Rule 10A, bank account details must be updated:
➡️ Within 30 days of GST registration, or
➡️ Before filing the first GSTR-1/IFF, whichever is earlier.

GSTN has also indicated that auto-suspension can soon be implemented for cases where bank details remain unfurnished.
To update your details, go to:
Services → Registration → Amendment of Registration (Non-Core Fields) → Bank Accounts

Stay compliant. Update your bank details on time.

GSTRegistration GSTCompliance GSTIndia BankAccountUpdate GSTPortal IndirectTax GSTN CAUpdates TaxUpdates
CAAdityaSinghRathore
AdityaSRathoreAndAssociates

08/11/2025

🚨 GSTN Latest Advisory — IMS Update

From Oct 2025, Import of Goods details will now be available in IMS ✅
Taxpayers can Accept / Reject / Keep Pending each BoE, including SEZ imports.

⚠️ No action taken? → Deemed Accepted
And it will auto-reflect in GSTR-2B on 14th of next month.

A big step toward accurate import reconciliation & smoother GST compliance. 📊✅

02/11/2025

🚨 How To Get GST Number Faster — Even Within an Hour!
(Effective from 1 Nov 2025 — As per official GSTN advisory under Rule 14A)

1️⃣ Rapid Electronic Approval
• GST Registration now issued within 3 working days
• ✅ In many low-risk applications → Auto-approval within the same hour
• Data-based risk checks → minimal officer involvement

2️⃣ Rule 14A for Small Taxpayers
• Monthly B2B GST output tax liability ≤ ₹2.5 lakh
• Select “Yes – Option for Registration under Rule 14A” during REG-01 filing
• Faster verification & reduced compliance

3️⃣ Mandatory Aadhaar Authentication
• OTP-based Aadhaar authentication required
• Without Aadhaar ✅ cannot opt fast-track Rule 14A

4️⃣ One GSTIN per PAN per State
• This option allows only a single registration in one State
• Helps prevent dummy / fraudulent GSTIN setups

5️⃣ Option to Withdraw Later
• File REG-32 to shift to normal registration option
• After completing required return filing:
→ Before 1 Apr 2026 → 3 months returns
→ On/after 1 Apr 2026 → 1 tax period return
• Officer response through REG-33 / REG-05

6️⃣ Updated Registration Forms
• Revised: REG-01 to REG-05
• New: REG-32 & REG-33 now active on portal ✅

🎯 Why This Matters?
✔️ Quick GST onboarding for businesses
✔️ Supports MSMEs & startups during initial growth
✔️ Strengthens GST verification & system hygiene

📌 Informational post based on GSTN advisory — Not a solicitation of professional services.

Aditya S Rathore & Associates

03/01/2026

02/01/2026

30/12/2025

26/12/2025

19/12/2025

16/12/2025

05/12/2025

03/12/2025

01/12/2025

22/11/2025

08/11/2025

02/11/2025

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