Latest Regulatory Bulletins, Statutory Circulars & Tax Announcements

Legislative tracking, CBDT notifications, CBIC circulars, MCA amendments, and statutory compliance updates curated by H A V N & COMPANY Chartered Accountants.

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Latest Regulatory Bulletins, Statutory Circulars & Tax Announcements

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*Regulatory bulletins are general statutory information compiled as of the date of issuance and are not formal legal advice.

57th GST Council Meeting (8 October 2026): Key Decisions and What Is Already in Force

UPDATE2026

GST & Indirect Tax

GST Council • CBIC • Ministry of Finance04 Nov, 2026

57th GST Council Meeting (8 October 2026): Key Decisions and What Is Already in Force

The GST Council recommended process reforms across registration, returns, refunds and adjudication. Here is what has become law, what has not, and the statutory implementation dates that matter.

Statutory Relief Highlights:

✓Council decisions are recommendations until notified
✓CGST Rules amended by Notification 05/2026-Central Tax (effective 1 Nov 2026 to 1 Apr 2027)
✓Arrest, prosecution and penalty reforms await Act amendments

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Gazette Notifications & Practice Circulars

Showing 11 updates

GST Registration Changes: Rule 14B, Biometrics & Cancellation Reforms

GST & Indirect Tax

GST Council • CBIC • Ministry of Finance

04 Nov, 20267 min read

GST Registration Changes: Rule 14B, Biometrics & Cancellation Reforms

Eligible online sellers can register in other States using marketplace warehouses. Includes mandatory 30-day physical verification, revised FORM GST REG-16, and new revocation rules.

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GST Refund Reforms: 10-Day Acknowledgement, Provisional Sanction & Input Services ITC

GST & Indirect Tax

GST Council • CBIC • Ministry of Finance

04 Nov, 20267 min read

GST Refund Reforms: 10-Day Acknowledgement, Provisional Sanction & Input Services ITC

System-based processing for refunds, 10-day deemed acknowledgement, 90% provisional sanction, removal of 1.5x export cap, and inverted-duty ITC expansion to input services and capital goods.

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Decriminalisation of GST: Omission of Section 69 Arrest Powers & Penalty Relief

GST & Indirect Tax

GST Council • CBIC • Ministry of Finance

04 Nov, 20266 min read

Decriminalisation of GST: Omission of Section 69 Arrest Powers & Penalty Relief

Council recommends omitting arrest powers under Section 69, raising prosecution threshold from ₹1 crore to ₹5 crore, capping general penalty at ₹10,000, and introducing a ₹10,000 SCN floor.

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GST Returns Reconciliation, E-Invoicing Expansion & Section 17(5) ITC Unblocking

GST & Indirect Tax

GST Council • CBIC • Ministry of Finance

04 Nov, 20268 min read

GST Returns Reconciliation, E-Invoicing Expansion & Section 17(5) ITC Unblocking

Phased implementation roadmap: Schema 1.2 and reverse-charge e-invoicing from Jan 2027, Section 17(5) relaxation for free samples and catering, and return correction mechanism from April 2027.

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GST Rate & Exemption Updates: EV Transport, E-Commerce Delivery & Scrap TDS

GST & Indirect Tax

GST Council • CBIC • Ministry of Finance

04 Nov, 20267 min read

GST Rate & Exemption Updates: EV Transport, E-Commerce Delivery & Scrap TDS

Targeted rate adjustments: 5% option for EV passenger transport, 5% without ITC for app delivery services, 2% TDS and RCM on waste scrap, and nil rate on psyllium seeds.

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GST & Indirect Tax

CBIC Notification

23 Jan, 20254 min read

CBIC Notification No. 08/2025: FORM GSTR-9C Late Fee Waiver for Past Financial Years

Taxpayers who missed the deadline for filing GSTR-9C reconciliation statements between FY 2017-18 and 2022-23 could file by 31 March 2025 without the excess late fee under Section 47. This relief has ended.

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Section 194T: 10% TDS on Partner Salary, Remuneration & Interest

Direct Tax & CBDT

Finance (No. 2) Act, 2024

12 Mar, 20256 min read

Section 194T: 10% TDS on Partner Salary, Remuneration & Interest

Effective April 1, 2025, Partnership Firms and LLPs must deduct 10% TDS under Section 194T of the Income-tax Act, 1961 on any salary, bonus, commission, or interest paid to partners exceeding Rs 20,000 annually.

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MCA Streamlines Corporate Structuring: SPICe+ Integration and Demat Compliance Rules

Corporate Law & MCA

MCA Gazette

15 Apr, 20258 min read

MCA Streamlines Corporate Structuring: SPICe+ Integration and Demat Compliance Rules

Comprehensive review of legal liability, statutory audit exemptions, and compliance burden comparing Private Limited Companies, LLPs, and One Person Companies under amended MCA guidelines.

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F&O Derivative Trading Tax Audit: Revised Turnover Rules and ITR-3 AIS Reconciliation

Audit & ICAI

Income Tax & SEBI

28 Jan, 20257 min read

F&O Derivative Trading Tax Audit: Revised Turnover Rules and ITR-3 AIS Reconciliation

CBDT clarifies non-speculative business classification for futures and options trading, strict turnover computation under Section 44AD / 63, and mandatory tax audit thresholds.

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Budget 2025 Fiscal Strategy: Optimization Between New vs Old Tax Regimes and Sec 115BAA

Direct Tax & CBDT

Finance Act 2025

20 Jan, 20255 min read

Budget 2025 Fiscal Strategy: Optimization Between New vs Old Tax Regimes and Sec 115BAA

Comparative fiscal roadmap detailing corporate tax concession rate of 22% under Section 115BAA, revised rebate thresholds, and individual deduction maximization.

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Mandatory E-Invoicing Expansion and Digital General Ledger Reconciliation Standards

GST & Indirect Tax

ICAI Guidance

22 Jan, 20255 min read

Mandatory E-Invoicing Expansion and Digital General Ledger Reconciliation Standards

Standard operating procedures for small businesses navigating two-factor authentication on the GST portal, e-way bill generation, and cash flow governance.

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