GST Registration Rules Simplified: Key Highlights from Notification No. 18/2025 – Central Tax (Effective 1 November 2025)

In a significant step towards further digitization and ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has notified the Central Goods and Services Tax (Fourth Amendment) Rules, 2025 through Notification No. 18/2025 – Central Tax, dated 31 October 2025. These amendments, …

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Audit Limit for Chartered Accountants in AY 2025–26 — Impact of Small Companies, OPCs, and Special Acts

Every audit season brings a familiar question to every CA’s desk — “How many balance sheets can a Chartered Accountant sign?” For Assessment Year 2025–26 (FY 2024–25), the professional limits under the Income Tax Act and the Companies Act, 2013 remain unchanged. However, their practical …

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Government Plans Major Amendments to Companies Act for Faster Mergers and Digital Reforms

In a significant move towards enhancing India’s business environment, the government is preparing to amend the Companies Act during the upcoming Winter Session of Parliament. The proposed changes aim to make corporate operations more seamless, digital, and globally competitive — aligning India’s regulatory …

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GST 2.0: Government to Roll Out Simplified Registration System from November 1, 2025

In a major step towards easing compliance and boosting business confidence, Finance Minister Nirmala Sitharaman announced the launch of a simplified GST registration system under GST 2.0, effective November 1, 2025. The new framework will enable automatic approval of GST registration within three working days for most new …

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CBDT Extends Tax Audit Report Deadline; Gujarat High Court Directs Further Relief for ITR Filing in Audit Cases

The Central Board of Direct Taxes (CBDT) has recently provided relief to taxpayers covered under audit by extending the due date for furnishing audit reports and considering further extension of the income-tax return (ITR) filing deadline. For the Assessment Year …

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Supreme Court Reiterates: High Courts Cannot Review or Recall Criminal Orders Except to Correct Clerical Errors

In a significant reaffirmation of judicial principles, the Supreme Court of India has ruled that a High Court exercising criminal jurisdiction cannot recall or review its own judicial order, except to correct a clerical or accidental error. The decision was delivered in the …

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Madhya Pradesh High Court Denies MTP Petition of 15-Year-Old Rape Survivor; Child to Be Placed with Welfare Committee

In a deeply sensitive case, the Madhya Pradesh High Court recently made a decision that has drawn national attention. The court denied a petition seeking a medical termination of pregnancy (MTP) for a 15-year-old girl who had been sexually assaulted. The Story Behind the …

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