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GST
The GST system has introduced simplified tax slabs under the new “GST 2.0” structure, mainly using 5%, 18%, and 40% rates, with the earlier 12% slab removed. Additional updates include stricter GST return reporting, mandatory two-factor authentication on the GST portal
DIN
Annual DIR-3 KYC filing has been relaxed, and directors now need to complete KYC only once every 3 years instead of every year, effective from 31 March 2026, with the due date generally set as 30 June of the applicable year.
Company Incorporation
MCA proposed major amendments to the Companies (Incorporation) Rules, 2014 to reduce paperwork and streamline registrations. Key changes include:
CCFS-2026
A one-time compliance relief scheme for defaulting companies. Valid from 15 April 2026 to 15 July 2026. Only 10% of additional late fees payable for pending filings. Easier dormant status and strike-off options.
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