Vanadium Insightshttps://vanadium.co.in/insights/Weekly articles and regulatory updates from Vanadium Advisors LLPen-inGST on scrap and waste from 1 November 2026: reverse charge, registration and 2% TDShttps://vanadium.co.in/insights/gst-scrap-waste-rcm-registration-tds.htmlhttps://vanadium.co.in/insights/gst-scrap-waste-rcm-registration-tds.htmlFri, 13 Nov 2026 09:00:00 +0530GSTUsed cooking oil, plastic scrap, tyre scrap and e-waste now follow the same GST rules as metal scrap. Here is what changes for buyers and sellers, and what to put in place this month.GST registration: most amendments and many cancellations are now approved by the systemhttps://vanadium.co.in/insights/gst-registration-amendments-cancellation-auto-approval.htmlhttps://vanadium.co.in/insights/gst-registration-amendments-cancellation-auto-approval.htmlFri, 13 Nov 2026 09:00:00 +0530GSTFrom 1 November 2026, amendments to non-core registration details are approved automatically after OTP verification, and cancellation applications can be approved without an officer if returns are filed.E-way bill numbers move to 14 digits from 1 January 2027https://vanadium.co.in/insights/e-way-bill-14-digit-numbers-1-january-2027.htmlhttps://vanadium.co.in/insights/e-way-bill-14-digit-numbers-1-january-2027.htmlFri, 13 Nov 2026 09:00:00 +0530GSTGSTN has announced that e-way bill numbers will grow from 12 to 14 digits, and consolidated e-way bill numbers from 10 to 11 digits. ERP and transporter systems need to be ready.EPFO VISHWAS 2026: about six weeks left to settle old PF damages at reduced rateshttps://vanadium.co.in/insights/epfo-vishwas-2026-pf-damages-settlement.htmlhttps://vanadium.co.in/insights/epfo-vishwas-2026-pf-damages-settlement.htmlFri, 13 Nov 2026 09:00:00 +0530Labour LawsEmployers with damages for PF delays before 14 June 2024 can settle them at much lower rates under VISHWAS 2026. The six-month window closes in late December 2026.Due dates from mid-November to 31 December 2026https://vanadium.co.in/insights/due-dates-15-november-to-31-december-2026.htmlhttps://vanadium.co.in/insights/due-dates-15-november-to-31-december-2026.htmlFri, 13 Nov 2026 09:00:00 +0530BusinessPF and ESI, TDS certificates, GSTR-3B, audit-case returns, advance tax and the year-end MCA and GST annual filings: the dates to keep in view for the next seven weeks.The Income-tax Act, 2025, seven months in: a checklist for businesseshttps://vanadium.co.in/insights/income-tax-act-2025-seven-months-in.htmlhttps://vanadium.co.in/insights/income-tax-act-2025-seven-months-in.htmlSat, 07 Nov 2026 09:00:00 +0530Income TaxTwo tax laws are running side by side this year. Here is what businesses should already have changed under the new Act, and what to check before the next TDS return and the year-end close.MCA waives additional fees for FY 2025-26 annual filings: AOC-4 till 31 December, MGT-7 till 31 Januaryhttps://vanadium.co.in/insights/mca-fee-relief-aoc4-mgt7-fy-2025-26.htmlhttps://vanadium.co.in/insights/mca-fee-relief-aoc4-mgt7-fy-2025-26.htmlSat, 07 Nov 2026 09:00:00 +0530Company LawGeneral Circular No. 05/2026 lets companies file financial statements and annual returns for FY 2025-26 without additional fees up to 31 December 2026 and 31 January 2027.Cost audit report (CRA-4) for FY 2025-26: no additional fee till 31 December 2026https://vanadium.co.in/insights/cra-4-cost-audit-report-31-december.htmlhttps://vanadium.co.in/insights/cra-4-cost-audit-report-31-december.htmlSat, 07 Nov 2026 09:00:00 +0530Company LawMCA General Circular No. 06/2026 allows Form CRA-4 for FY 2025-26 to be filed up to 31 December 2026 without additional fees.Audit-case income tax returns for AY 2026-27 are due by 21 November 2026https://vanadium.co.in/insights/audit-case-itr-due-21-november-2026.htmlhttps://vanadium.co.in/insights/audit-case-itr-due-21-november-2026.htmlSat, 07 Nov 2026 09:00:00 +0530Income TaxCBDT Circular No. 07/2026 extended the tax audit report date to 21 October and the return date for audit cases to 21 November 2026.57th GST Council: arrest powers, prosecution limits, refunds and input tax credithttps://vanadium.co.in/insights/57th-gst-council-recommendations.htmlhttps://vanadium.co.in/insights/57th-gst-council-recommendations.htmlSat, 07 Nov 2026 09:00:00 +0530GSTThe Council met on 8 October 2026 and focused on process and litigation rather than rates. Most recommendations need notifications or law amendments before they take effect.FEMA: export proceeds back to nine months, and EDF relief for service exportershttps://vanadium.co.in/insights/fema-export-realisation-edf-relief.htmlhttps://vanadium.co.in/insights/fema-export-realisation-edf-relief.htmlSat, 07 Nov 2026 09:00:00 +0530FEMAFrom 1 October 2026 export proceeds must again be realised within nine months. A further amendment eases EDF reporting for exporters of services.