[4:18 pm, 30/03/2026] Payment verfication dept:
GST Compliance 2026 | Taxellence Consultants
GST Compliance: Smart Automation for 2026
With the rollout of GST 3.0 protocols, Taxellence Consultants ensures your business masters the new real-time invoice matching and automated scrutiny systems effective from April 2026.
E-Invoicing Update: Mandatory E-Invoicing threshold has been revised. All B2B transactions for businesses with turnover exceeding ₹1 Crore must now be authenticated via the IRP in real-time.
Current Filing Ecosystem
| Return Type |
Description |
New Frequency / Deadline |
| GSTR-1 |
Outward Supplies (Sales) |
11th of succeeding month (Real-time upload recommended) |
| GSTR-3B |
Summary Return & Tax Payment |
20th of succeeding month (No provisional ITC allowed) |
| GSTR-9/9C |
Annual Return & Reconciliation |
Self-certified reconciliation for turnover > ₹5 Crore |
2026 Regulatory Highlights
- ITC Lock-in: Input Tax Credit is now strictly restricted to GSTR-2B reflections; 0% tolerance for non-matching invoices.
- QRMP Scheme: Enhanced for small taxpayers (up to ₹5 Cr) with simplified "Pay-as-you-go" digital wallets.
- Bio-metric Authentication: Required for new GST registrations and high-risk threshold amendments.
[4:19 pm, 30/03/2026] Payment verfication dept: ROC & MCA Corporate Governance Page
ROC & MCA Compliance | Taxellence Consultants
ROC & MCA: Corporate Governance 2026
Navigating the V3 Portal and stricter MCA enforcement requires proactive filing. Taxellence helps your Private Limited, LLP, or OPC stay "Active" and compliant with the latest Ministry of Corporate Affairs mandates.
Digital Audit Trail: Effective 2026, the MCA requires all companies to maintain an edit log in their accounting software for every single transaction—no exceptions for small companies.
Annual Filing Calendar
| Filing Requirement |
Form Code |
Due Date / Timeline |
| Annual Return |
MGT-7 |
Within 60 days of AGM |
| Financial Statements |
AOC-4 |
Within 30 days of AGM |
| Director KYC |
DIR-3 KYC |
By 30th September annually |
| LLP Annual Return |
Form 11 |
By 30th May annually |
New Compliance Standards
- SBO Declarations: Enhanced reporting for Significant Beneficial Ownership to prevent shell structures.
- CSR Audit: Mandatory independent audit for companies with CSR expenditure over ₹10 Lakhs.
- MSME-1: Half-yearly returns for outstanding payments to MSME vendors strictly enforced.