TaxSocial

#Compliance

45 articles

Compliance is the operational discipline that keeps an Indian taxpayer or company on the right side of statute — annual filings, periodic returns, registrations, audits, and the cascading consequences when any of these slip. The articles tagged Compliance on TaxSocial cover the deadlines, forms, fee mechanics and enforcement triggers that actually move the needle in practice: ROC annual filings, GST return cadence, MCA amnesty schemes, MSME-1 obligations, e-invoicing thresholds, and the interactions between them. Each piece is written from a practitioner's perspective with primary-source citations to the underlying Acts and notifications. Use this hub as the entry point when a client asks "what do we need to file, by when, and what happens if we miss it" — and follow the internal links from each article to the deeper sub-topics.

REG-01 Will Now Fill Itself From Your Existing GSTIN — What Auto-Population Actually Carries Across, Who Holds the OTP, and the Rule 14A Bar Nobody Mentions

Najma K
Najma K · Sep 19
From 1 September 2026 an applicant with an active GSTIN under the same PAN can pre-fill REG-01 from it, on OTP consent of the existing registration's Primary Authorised Signatory. What is actually carried, what stays editable, and the Rule 14A(3) bar that the screen will not show you.
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Does Your Client's Investment Company Need RBI Registration? The 50-50 Test, the New Unregistered Type I Exemption, and the 31 December Window

Jasmila Jawale
Jasmila Jawale · Sep 17
The RBI updated its NBFC FAQs on 15 September 2026 with a new section on companies that use no public funds and have no customers. For the family holding company that was technically an unregistered NBFC all along, it is the most useful thing the RBI has published in years.
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GST Officers at Your Door: The Four Kinds of Visit the CGST Act Allows, the Paper Each One Needs, and What You Can and Cannot Refuse

Sachin Mohite
Sachin Mohite · Sep 14
A GST officer can be at your premises for an audit (s.65, 15 working days' notice), an access visit (s.71, Joint Commissioner's authorisation), an inspection (s.67(1), INS-01) or a search (s.67(2), INS-01). Each has a paper, a rank and a limit. What to ask for, what you must hand over, what you may refuse, and the Board's own rules on payment and summons.
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No GST Registration Without Biometric Aadhaar Authentication: What the Delhi High Court's Nationwide Direction of 8 September 2026 Changes for Every New Applicant

Sachin Mohite
Sachin Mohite · Sep 13
On 8 September 2026 the Delhi High Court directed "all the authorities across the country" not to grant any GST registration without biometric Aadhaar authentication, for the time being. Until now the biometric visit was for risk-flagged applicants only. What the order says, what Rule 8(4A) already did, what changes at the GST Suvidha Kendra, and the 22 September date.
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Tax Audit vs Statutory Audit vs GST Audit: Three Laws, Three Triggers, and Which Ones Apply to You

Sachin Mohite
Sachin Mohite · Sep 11
Tax audit (Section 44AB, turnover and cash tests, 21 October this year), statutory audit (Companies Act for every company; LLP Rules exempt an LLP within Rs 40 lakh turnover or Rs 25 lakh contribution) and GST audit (no CA certification since 1 August 2021; self-certified GSTR-9C above Rs 5 crore, plus departmental audit under Section 65 and special audit under Section 66). Who needs which, and where one report serves two.
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Form 3CD Clause 44 (GST Break-up of Expenditure): Why Your CA Is Asking for Every Supplier's GST Number

Sachin Mohite
Sachin Mohite · Sep 11
Clause 44 of Form 3CD makes the tax auditor split your total expenditure by the supplier's GST status: exempt goods or services, composition dealers, other registered suppliers, and unregistered suppliers. It was deferred four times and has been live since AY 2022-23. What the columns mean, what is excluded, how to build the data from GSTR-2B and the purchase register, and why the number has to tie to your GST returns.
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Documents Your CA Needs for the Tax Audit: The 15-Item Checklist for AY 2026-27 (and Which Form 3CD Clause Each One Feeds)

Harsh Vyas
Harsh Vyas CA · Sep 11
The tax audit report for AY 2026-27 is due 21 October 2026 (extended). Here is the list a tax auditor needs from a client, in one folder: books and bank statements, GST and TDS returns, the fixed-asset and loan registers, the cash-transaction schedule, the MSME supplier list, the supplier GSTIN master for clause 44, and eight more, each tied to the Form 3CD clause it answers.
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Form 146 After the 18 August Remittance Drive: What the Certificate Says, What Rule 220 Requires, and the File a Remitter Has to Hand Over

Vijay R S
Vijay R S · Sep 1
The Income Tax Department is verifying 394 remitters and 36 professionals who signed Form 15CB. The same certificate is now Form 146 under Rule 220 of the Income-tax Rules, 2026. What Rule 220 actually requires, what the accountant certifies, the section 463 and 462 penalties, and the diligence file that answers every check in the press release.
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