NOTIFICATION No. 11/2025–Central Tax New Delhi, the 27th March, 2025., Amendments to CGST Rules via Notification 11/2025: Key Changes in Rule 164, Appeal Handling under Section 128A, and Critical Compliance Precautions for Professionals

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF...

Government has launched Credit Assessment Model for MSMEs to enhance digitally driven loan appraisal

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
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Government has launched Credit Assessment Model for MSMEs to enhance digitally driven loan appraisalSeveral initiatives taken up to promote digital payment transactionsPosted On: 02 DEC 2025 5:53PM by PIB DelhiThe government has recently launched Cre...

Addition under Section 50C – Assessment Finalised Without Awaiting DVO Report – Whether Sustainable in Law?

CA. Ajay Kumar Agarwal
CA. Ajay Kumar Agarwal
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Section 50C Addition Finalised Without Awaiting DVO Report – Legality ExaminedRajni Arvind Birla v. ITO, Ward-3(1)(1), Ahmedabad ITAT Ahmedabad | ITA No. 930/Ahd/2025 | Order dated 28.11.20251. Core Cont...

Revision of Tax Audit Report – A Comprehensive Professional Analysis

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
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Revision of Tax Audit Report – A Comprehensive Professional Analysis 1. General PrincipleA Tax Audit Report, once issued, is ordinarily not intended to be revised. The very nature of an audit report demands...

SMALL COMPANY COMPLIANCE CHECKLIST

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
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SMALL COMPANY COMPLIANCE CHECKLIST (Applicable from FY 2025–26 as per revised thresholds w.e.f. 01-12-2025) Eligibility: Paid-up Capital ≤ ₹10 Crore AND Turnover ≤ ₹100 Crore Annual Eligibility Verification

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