<?xml version="1.0" encoding="UTF-8"?><rss version="2.0"><channel><title>Kunal Darwani &amp; Company – Knowledge Centre</title><link>https://www.kunaldarwani.com/blog/</link><description>Tax, GST, company law and accounting updates</description><item><title>GST e-invoicing applicability: ₹5 crore limit and 30-day rule</title><link>https://www.kunaldarwani.com/blog/gst-e-invoicing-applicability-5-crore-30-day-rule.html</link><guid>https://www.kunaldarwani.com/blog/gst-e-invoicing-applicability-5-crore-30-day-rule.html</guid><pubDate>Tue, 13 Oct 2026 00:00:00 +0530</pubDate><description>Who must generate GST e-invoices, how the ₹5 crore aggregate turnover test works, which documents are covered, who is exempt and how the 30-day IRP reporting limit applies.</description></item><item><title>GST Multistate Registration: One Master TRN for Many States</title><link>https://www.kunaldarwani.com/blog/gst-multistate-registration-master-trn.html</link><guid>https://www.kunaldarwani.com/blog/gst-multistate-registration-master-trn.html</guid><pubDate>Fri, 09 Oct 2026 00:00:00 +0530</pubDate><description>How the new GST Multistate Registration facility works, what the Master TRN covers, what each State still needs, and what stays separate after registration.</description></item><item><title>FAST-DS 2026: Foreign Asset Disclosure Scheme, Limits, Last Date</title><link>https://www.kunaldarwani.com/blog/fast-ds-2026-foreign-asset-disclosure-scheme.html</link><guid>https://www.kunaldarwani.com/blog/fast-ds-2026-foreign-asset-disclosure-scheme.html</guid><pubDate>Fri, 09 Oct 2026 00:00:00 +0530</pubDate><description>How the Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 works – who can declare, the ₹1 crore and ₹5 crore limits, amount payable, forms and deadlines.</description></item><item><title>57th GST Council Meeting: Key Decisions and What They Mean</title><link>https://www.kunaldarwani.com/blog/57th-gst-council-meeting-key-decisions.html</link><guid>https://www.kunaldarwani.com/blog/57th-gst-council-meeting-key-decisions.html</guid><pubDate>Fri, 09 Oct 2026 00:00:00 +0530</pubDate><description>The 57th GST Council kept rates unchanged and approved process reforms: no arrest power, higher prosecution limit, faster refunds, wider ITC and fewer transit checks.</description></item><item><title>TDS Return Forms 138, 140 and 144: Q2 Due Date 31 October 2026</title><link>https://www.kunaldarwani.com/blog/tds-return-forms-138-140-144-q2-due-date.html</link><guid>https://www.kunaldarwani.com/blog/tds-return-forms-138-140-144-q2-due-date.html</guid><pubDate>Tue, 06 Oct 2026 00:00:00 +0530</pubDate><description>Which new quarterly TDS/TCS statement replaces Forms 24Q, 26Q, 27Q and 27EQ, the 31 October 2026 due date for Q2, certificates and late fee.</description></item><item><title>LLP Form 8 Due Date FY 2025-26: Late Fee, Certification, Penalty</title><link>https://www.kunaldarwani.com/blog/llp-form-8-due-date-late-fee-fy-2025-26.html</link><guid>https://www.kunaldarwani.com/blog/llp-form-8-due-date-late-fee-fy-2025-26.html</guid><pubDate>Mon, 05 Oct 2026 00:00:00 +0530</pubDate><description>LLP Form 8 for FY 2025-26 is due by 30 October 2026. Here is who certifies it, how the late fee is worked out and what non-filing costs.</description></item><item><title>CBDT Extends Tax Audit and ITR Due Dates for AY 2026-27: What Changes and What Does Not</title><link>https://www.kunaldarwani.com/blog/cbdt-extends-tax-audit-itr-due-dates-ay-2026-27.html</link><guid>https://www.kunaldarwani.com/blog/cbdt-extends-tax-audit-itr-due-dates-ay-2026-27.html</guid><pubDate>Mon, 05 Oct 2026 00:00:00 +0530</pubDate><description>Circular 07/2026 moves the tax audit report to 21 October 2026 and the ITR for audit cases to 21 November 2026. Who is covered and what to plan for.</description></item><item><title>Belated and Revised ITR AY 2026-27: Last Dates, Fees and Limits</title><link>https://www.kunaldarwani.com/blog/belated-revised-itr-ay-2026-27-last-date.html</link><guid>https://www.kunaldarwani.com/blog/belated-revised-itr-ay-2026-27-last-date.html</guid><pubDate>Mon, 05 Oct 2026 00:00:00 +0530</pubDate><description>The last date for a belated ITR for AY 2026-27 is 31 December 2026, while revised returns can now be filed till 31 March 2027.</description></item><item><title>Private Limited, OPC or Section 8: Choosing a Company Form and Getting It Registered</title><link>https://www.kunaldarwani.com/blog/private-limited-opc-or-section-8-choosing-a-company-form.html</link><guid>https://www.kunaldarwani.com/blog/private-limited-opc-or-section-8-choosing-a-company-form.html</guid><pubDate>Sat, 03 Oct 2026 00:00:00 +0530</pubDate><description>How the main company forms differ, what the SPICe+ process involves, and the first-year filings that new companies often miss.</description></item><item><title>Outsourcing Your Bookkeeping to India: How a Chartered Accountant-Led Engagement Works</title><link>https://www.kunaldarwani.com/blog/outsourcing-bookkeeping-to-india-ca-led-engagement.html</link><guid>https://www.kunaldarwani.com/blog/outsourcing-bookkeeping-to-india-ca-led-engagement.html</guid><pubDate>Sat, 03 Oct 2026 00:00:00 +0530</pubDate><description>A practical guide for overseas business owners and accounting firms on what to outsource, how to structure the engagement, and how data security and tax responsibilities are divided.</description></item><item><title>LLP or Partnership Firm: Liability, Compliance and Tax Compared</title><link>https://www.kunaldarwani.com/blog/llp-vs-partnership-firm-liability-compliance-tax.html</link><guid>https://www.kunaldarwani.com/blog/llp-vs-partnership-firm-liability-compliance-tax.html</guid><pubDate>Fri, 02 Oct 2026 00:00:00 +0530</pubDate><description>A practical comparison of LLPs and partnership firms, covering liability, annual filings, audit thresholds and the TDS on partner payments that has applied since April 2025.</description></item><item><title>Starting as a Proprietor: Udyam Registration, the 45-Day Payment Rule and When an HUF Makes Sense</title><link>https://www.kunaldarwani.com/blog/udyam-registration-45-day-rule-and-huf.html</link><guid>https://www.kunaldarwani.com/blog/udyam-registration-45-day-rule-and-huf.html</guid><pubDate>Thu, 01 Oct 2026 00:00:00 +0530</pubDate><description>The revised MSME thresholds, why buyers now care whether you hold Udyam registration, and how a Hindu Undivided Family can be used legitimately.</description></item><item><title>DPIIT Start-up Recognition under the 2026 Framework: Eligibility, Deep Tech and the Tax Holiday</title><link>https://www.kunaldarwani.com/blog/startup-india-recognition-2026-framework.html</link><guid>https://www.kunaldarwani.com/blog/startup-india-recognition-2026-framework.html</guid><pubDate>Wed, 30 Sep 2026 00:00:00 +0530</pubDate><description>What changed in February 2026, who qualifies, and how the three-year tax holiday works for recognised start-ups.</description></item><item><title>Trust, Society or Section 8 Company? Setting Up an NGO and Keeping Its Tax Exemption</title><link>https://www.kunaldarwani.com/blog/trust-society-or-section-8-and-income-tax-registration.html</link><guid>https://www.kunaldarwani.com/blog/trust-society-or-section-8-and-income-tax-registration.html</guid><pubDate>Tue, 29 Sep 2026 00:00:00 +0530</pubDate><description>How the three NGO structures compare, how income tax registration works, and the compliance that keeps an exemption alive.</description></item><item><title>NBFC Registration: The Principal Business Test, Net Owned Fund and Scale Based Regulation</title><link>https://www.kunaldarwani.com/blog/nbfc-registration-net-owned-fund-principal-business-test.html</link><guid>https://www.kunaldarwani.com/blog/nbfc-registration-net-owned-fund-principal-business-test.html</guid><pubDate>Mon, 28 Sep 2026 00:00:00 +0530</pubDate><description>When a company needs RBI registration, the capital it must bring in, and what RBI looks at before granting a Certificate of Registration.</description></item><item><title>Setting Up an Indian Subsidiary or Joint Venture: FDI Route, Share Pricing and FC-GPR</title><link>https://www.kunaldarwani.com/blog/indian-subsidiary-jv-fdi-route-pricing-fc-gpr.html</link><guid>https://www.kunaldarwani.com/blog/indian-subsidiary-jv-fdi-route-pricing-fc-gpr.html</guid><pubDate>Sun, 27 Sep 2026 00:00:00 +0530</pubDate><description>A step-by-step view of foreign direct investment into a new Indian company, from the entry route to post-allotment reporting.</description></item><item><title>GST Registration in 2026: Thresholds, Compulsory Cases and Why Applications Get Rejected</title><link>https://www.kunaldarwani.com/blog/gst-registration-thresholds-compulsory-cases-rejections.html</link><guid>https://www.kunaldarwani.com/blog/gst-registration-thresholds-compulsory-cases-rejections.html</guid><pubDate>Sat, 26 Sep 2026 00:00:00 +0530</pubDate><description>When GST registration is required, when it is required regardless of turnover, the composition option, and how to avoid a REG-03 query or rejection.</description></item><item><title>FSSAI Registration, State Licence or Central Licence: Which One Does Your Food Business Need?</title><link>https://www.kunaldarwani.com/blog/fssai-registration-state-or-central-licence.html</link><guid>https://www.kunaldarwani.com/blog/fssai-registration-state-or-central-licence.html</guid><pubDate>Fri, 25 Sep 2026 00:00:00 +0530</pubDate><description>The turnover-based categories, activities that always need a Central licence, obligations for e-commerce food sellers, and the annual return many businesses forget.</description></item><item><title>Import Export Code: Getting One, and the Annual Update That Keeps It Active</title><link>https://www.kunaldarwani.com/blog/import-export-code-annual-update.html</link><guid>https://www.kunaldarwani.com/blog/import-export-code-annual-update.html</guid><pubDate>Thu, 24 Sep 2026 00:00:00 +0530</pubDate><description>Who needs an IEC, how to apply, what happens if the annual update is missed, and the other registrations exporters need.</description></item><item><title>PF and ESI under the Labour Codes: The New Wage Definition and What Employers Must Change</title><link>https://www.kunaldarwani.com/blog/pf-esi-under-labour-codes-wage-definition.html</link><guid>https://www.kunaldarwani.com/blog/pf-esi-under-labour-codes-wage-definition.html</guid><pubDate>Wed, 23 Sep 2026 00:00:00 +0530</pubDate><description>The Labour Codes have been in force since 21 November 2025. This article explains the 50% wage rule, contribution rates and the practical steps for payroll.</description></item><item><title>Shop &amp; Establishment Registration and Trade Licence: A Guide for Businesses in Uttar Pradesh</title><link>https://www.kunaldarwani.com/blog/shop-establishment-registration-trade-licence-uttar-pradesh.html</link><guid>https://www.kunaldarwani.com/blog/shop-establishment-registration-trade-licence-uttar-pradesh.html</guid><pubDate>Tue, 22 Sep 2026 00:00:00 +0530</pubDate><description>What the state shops law covers, how it differs from a municipal trade licence, and why both matter for bank accounts and inspections.</description></item><item><title>Protecting Your Brand Name: Trademark Search, Classes and the Registration Timeline</title><link>https://www.kunaldarwani.com/blog/trademark-search-classes-registration-timeline.html</link><guid>https://www.kunaldarwani.com/blog/trademark-search-classes-registration-timeline.html</guid><pubDate>Mon, 21 Sep 2026 00:00:00 +0530</pubDate><description>Why a search comes first, how classes work, what the ™ and ® symbols mean, and what happens between filing and registration.</description></item><item><title>ISO Certification for Small Businesses: What the Standard Requires and How to Prepare</title><link>https://www.kunaldarwani.com/blog/iso-certification-what-the-standard-requires.html</link><guid>https://www.kunaldarwani.com/blog/iso-certification-what-the-standard-requires.html</guid><pubDate>Sun, 20 Sep 2026 00:00:00 +0530</pubDate><description>How ISO certification actually works, how to spot a certificate that will not be accepted, and a realistic preparation plan.</description></item><item><title>BIS, CE, HACCP, Organic or PSARA: Which Certification or Licence Does Your Business Need?</title><link>https://www.kunaldarwani.com/blog/bis-ce-haccp-organic-psara-which-certification.html</link><guid>https://www.kunaldarwani.com/blog/bis-ce-haccp-organic-psara-which-certification.html</guid><pubDate>Sat, 19 Sep 2026 00:00:00 +0530</pubDate><description>A plain-language guide to five certifications and licences that Indian manufacturers, exporters and service providers commonly need.</description></item><item><title>Audit Trail, Retention and the Monthly Close: What Indian Law Expects from Your Books</title><link>https://www.kunaldarwani.com/blog/audit-trail-retention-monthly-close-books.html</link><guid>https://www.kunaldarwani.com/blog/audit-trail-retention-monthly-close-books.html</guid><pubDate>Fri, 18 Sep 2026 00:00:00 +0530</pubDate><description>Who must maintain books, for how long, the audit trail requirement for companies, and a simple monthly close checklist.</description></item><item><title>Running Payroll in 2026-27: New Regime Defaults, Salary TDS and the Labour Codes</title><link>https://www.kunaldarwani.com/blog/payroll-2026-27-new-regime-labour-codes.html</link><guid>https://www.kunaldarwani.com/blog/payroll-2026-27-new-regime-labour-codes.html</guid><pubDate>Thu, 17 Sep 2026 00:00:00 +0530</pubDate><description>What employers need to get right in the first tax year under the Income-tax Act, 2025, from regime selection to the 50% wage rule.</description></item><item><title>Income Tax Returns under the Income-tax Act, 2025: Tax Year, Regimes and Revised Due Dates</title><link>https://www.kunaldarwani.com/blog/income-tax-act-2025-tax-year-regimes-itr.html</link><guid>https://www.kunaldarwani.com/blog/income-tax-act-2025-tax-year-regimes-itr.html</guid><pubDate>Wed, 16 Sep 2026 00:00:00 +0530</pubDate><description>What the new Act changes for return filing, how the 'tax year' replaces previous year and assessment year, and the changes to due dates.</description></item><item><title>Received an Income Tax Notice? How to Read It and Respond on Time</title><link>https://www.kunaldarwani.com/blog/income-tax-notice-how-to-read-and-respond.html</link><guid>https://www.kunaldarwani.com/blog/income-tax-notice-how-to-read-and-respond.html</guid><pubDate>Tue, 15 Sep 2026 00:00:00 +0530</pubDate><description>The common types of notices, the checks to run before replying, the reassessment time limits, and how faceless proceedings work.</description></item><item><title>TDS under the Income-tax Act, 2025: The Consolidated Section 393 and What Deductors Must Do</title><link>https://www.kunaldarwani.com/blog/tds-section-393-income-tax-act-2025-deductors.html</link><guid>https://www.kunaldarwani.com/blog/tds-section-393-income-tax-act-2025-deductors.html</guid><pubDate>Mon, 14 Sep 2026 00:00:00 +0530</pubDate><description>How the TDS provisions are now organised, the deposit and filing cycle, the costs of default and practical controls for businesses.</description></item><item><title>GST Returns in 2026: IMS, Locked GSTR-3B, the Three-Year Bar and the New Rate Structure</title><link>https://www.kunaldarwani.com/blog/gst-returns-2026-ims-locked-gstr3b-three-year-bar.html</link><guid>https://www.kunaldarwani.com/blog/gst-returns-2026-ims-locked-gstr3b-three-year-bar.html</guid><pubDate>Sun, 13 Sep 2026 00:00:00 +0530</pubDate><description>Four changes that reshaped monthly GST compliance, and a reconciliation routine that keeps input tax credit safe.</description></item></channel></rss>