GSTNIn flightExpected advisory — GSTR-3B Table 4A ITC locking (from Jul 2026 period)
GSTR-3B ITC auto-lock (IMS-driven Table 4) — gate BUILT and armed, awaiting the advisory
The next lock phase is EXPECTED to make GSTR-3B Table 4A read-only from GSTR-2B/IMS starting the July 2026 tax period (filed ~20 Aug 2026) — but as of 4 Jul 2026 NO GSTN advisory or CBIC notification exists. OnGravy is ready ahead of it: the pre-file ITC-vs-2B check already runs as a WARNING ("reconcile via IMS now to avoid a stuck 3B later"), the IMS workflow covers the Oct-2025 credit-note rules end-to-end, and the same check flips to a hard BLOCKER via a single switch the day the advisory is published. We deliberately do not enforce unpublished rules — but nothing is left to build when it lands.
Issued: 2026-07-01
CBDTShippedIncome-tax Act 2025 (in force 1 Apr 2026) + Income-tax Rules 2026
IT Act 2025 transition layer — verified section & form renumbering, tax-year awareOpen →
Every surface that prints a section or form number is now correct for the period it refers to: 1961-Act numbering through FY 2025-26 (this filing season, via s.536 savings), 2025-Act numbering from Tax Year 2026-27 — 192→392, the 194-series→393 (CA-verified sub-clauses), 43B(h)→37(2)(g), 44AB→63, advance tax→404-406; Form 16→130, 24Q→138, 26Q→140, 27EQ→143, 26AS→168 and more. TCS returns move to month-end due dates. This pass also caught and fixed Bill-era (pre-enactment) numbers that had crept into certificates. The new 4-digit payment-code registry ships as a seam, deliberately unpopulated until the official 1001–1092 list is verifiable.
Issued: 2026-03-20
MoLEShippedLabour Codes (in force 21 Nov 2025) + Central Rules (8 May 2026) + EPF Scheme 2026
Payroll on Social-Security-Code wages — 50% floor, EPF 2026, fixed-term gratuityOpen →
PF and gratuity now compute on SS-Code "wages" (the 50%-floor add-back per the MoLE FAQ) for payroll months from Nov 2025. EPF Scheme 2026 applied: ceiling stays ₹15,000 (the ₹21k figure circulating is NOT notified), mandatory employee share capped at ₹1,800/mo with above-ceiling contributions as voluntary opt-in. Fixed-term employees earn gratuity at 1 year (>6 months rounds up). HRA metro rate extends to 8 cities (adds Bengaluru, Hyderabad, Pune, Ahmedabad) from FY 2026-27. Overtime at 2× beyond 48h/week with the 144h quarterly cap surfaced as a compliance warning. Pre-Codes months compute exactly as before.
Issued: 2026-05-08
MCAShippedG.S.R. 943(E) — DIR-3 KYC (Amendment) Rules, effective 31 Mar 2026
DIR-3 KYC goes triennial — annual reminder engine retiredOpen →
Director KYC is no longer annual: each DIN holder files once every third financial year, by 30 June (existing DINs next file 30 Jun 2028), on the merged DIR-3 KYC Web form. Every deadline engine, finder and calendar now computes the triennial cycle — no phantom 2026/2027 KYC deadlines — and the 30-day change-intimation duty (₹500) is tracked as its own compliance item. Late/reactivation fee ₹5,000 reflected.
Issued: 2025-12-31
GSTNShippedAdvisory 631 + Notif. 13/2025-CT (IMS) · Notif. 28/2023-CT (3-year bar) · Notifs. 13/15/16/2025-CT (GSTR-9)
IMS credit-note rules, 3-year filing bar, restructured GSTR-9 — all wiredOpen →
Three GSTN regimes in one pass. IMS (Oct 2025 rules): credit notes can stay pending ONE tax period only (deadline + overdue surfaced), accepting a CN now declares the actual ITC-reversal amount, remarks on reject/pending, and suppliers see the liability auto-increase when a customer rejects their CN; GSTR-2B noted as sequential. 3-year time bar: returns are permanently blocked 3 years after due date — OnGravy now hard-blocks barred periods and warns 90 days before the cliff. GSTR-9 (FY 2024-25+): new Tables 6A1, 8 (IMS/2B-driven) and 8H1 emitted by the annual-return builder.
Issued: 2025-10-17
GSTNShippedAdvisory 606 (7 Jun 2025) + Table 3.2 advisory (5 Dec 2025)
GSTR-3B liability auto-lock — books-vs-GSTR-1 gate + GSTR-1A steeringOpen →
GSTN auto-populates GSTR-3B liability (Tables 3/3.1 from the Jul 2025 period; Table 3.2 from Nov 2025) from GSTR-1/1A/IFF and the portal no longer allows manual edits. OnGravy always computed 3B from your books — now the pre-file gate also compares the 3B outward tax against your FILED GSTR-1 for the period and hard-blocks on divergence, steering corrections into the period's single GSTR-1A shot BEFORE 3B. Filing page carries the regime notice. Next phase (Table-4 ITC lock) tracked separately below.
Issued: 2025-06-07
GSTNShippedE-invoice/EWB API advisory (2 Jun 2026) — mandatory from 1 Aug 2026
Ship-To GSTIN in e-invoice payloads — built ahead of the mandateOpen →
From 1 Aug 2026 every e-invoice must carry the Ship-To GSTIN (ShipDtls.Gstin, "URP" if unregistered), and for B2B/SEZ the IRN's ship details cannot be replaced at the e-way-bill stage. OnGravy's IRN payload now always includes ShipDtls — from the invoice's shipping address (per-address GSTIN supported for bill-to/ship-to cases), mirroring the buyer when no separate shipping address is set.
Issued: 2026-06-02
GSTNShipped56th GST Council / Notification 9/2025-Central Tax (Rate), 17 Sep 2025
GST rate rationalization — 40% de-merit slab across every rate surfaceOpen →
Effective 22 Sep 2025 the slab structure became 5% / 18% / 40% (12% and 28% abolished for new supplies; cess merged; tobacco carve-out continues at old rates until notified). OnGravy's HSN rate lookup was already effective-date-aware; this update adds the 40% slab to every hardcoded rate surface — invoice/item/credit-note pickers, item-import and e-way-bill validators, OCR slab-snapping, the GSTR-1 reviewer and GSTR-9C rate buckets — while retaining 12%/28% so historical (pre-22-Sep-2025) documents stay valid.
Issued: 2025-09-17
GSTNShippedCBIC e-invoice threshold (post Notification 10/2023)
E-invoice IRN engine — per-business IRP credentials wired end-to-endOpen →
IRN auto-generation with each business's OWN IRP login (NIC / Cygnet / IRIS) read from the encrypted credential vault — labelled per supplier GSTIN so multi-branch businesses work — plus eligibility + threshold auto-detect at the confirmed ₹5 cr trigger (Notification 10/2023). Production refuses to mint a mock IRN without real credentials. Engineering is complete: a business enters its einvoice1.gst.gov.in API login and live IRNs flow. A further threshold reduction awaits an authoritative CBIC notification — the engine flips it via a single timeline entry the day one is published.
Issued: 2023-08-01
RBIShippedAccount Aggregator framework (Sahamati / Setu)
Live bank feeds via AA — full pipeline shipped and scheduledOpen →
The complete AA flow is live in code AND on the clock: consent request → callback → recurring FI-data fetch every 4 hours via the Sahamati adapter, normalised straight into the bank-reconciliation pipeline. Engineering is done end-to-end; the only remaining step is regulatory — FIU registration + an AA partner agreement (an RBI-framework licensing step). The day those credentials land, live feeds start flowing with zero code changes.
Issued: 2021-09-02
CBDTShippedForm 26AS / TRACES integration
Form 26AS auto-import + TDS credit reconciliationOpen →
Shipped: upload/import a Form 26AS statement (Part-A1 parser), reconcile its tax-credit entries against TDS deducted as per books, and flag mismatches before ITR filing season. AIS cross-check included.
Issued: 2020-07-01
CBDTShippedIncome Tax Act 2025 / Finance Act 2026
Budget 2026 — TDS / TCS rate changes (CA-verified wave)Open →
Confirmed against authoritative sources: 194D split (Individual/HUF 2%, Company 10%), 194M new row at 2% (₹50L threshold), LRS TCS for education-without-loan + medical cut 5% → 2% (threshold ₹7L → ₹10L), 206C(1) alcoholic liquor + scrap raised 1% → 2%, 194H commission/brokerage cut 5% → 2%. Section renumbering under ITA 2025 documented per-row (194C → §393(1), 194J → §393(2), 194I → §394) with legacy codes kept as primary keys for CA familiarity.
Issued: 2026-04-01
CBDTShippedIncome Tax Rules 2026 / § 395(4)(b)
Form 16 → Form 130 transitionOpen →
Annual TDS-on-salary certificate renamed and restructured. Form 130 has 3 parts (A: identity, B: quarter-wise reconciliation + challan matching, C: computation with Annexure-A for actives and Annexure-B for pensioners/senior citizens). The Form 130 PDF builder is shipped and auto-selected by financial year (Form 16 for FY < 2026-27, Form 130 from FY 2026-27).
Issued: 2026-04-01
MCAShippedForm DIR-3 KYC + DPT-3 + LLP Form 8 / 11
ROC filing builders — directors KYC, deposits, LLP returns
LLP Form 11 (annual return) + DIR-3 KYC pre-fill from existing director data (core identity fields). DPT-3 deposit-return guidance. The full DIR-3 field set, LLP Form 8, and XBRL output are in progress.
Issued: 2025-01-15
CBDTShippedAIS / TIS rollout
AIS reconciliation against books
Import the taxpayer's Annual Information Statement; reconcile against bank credits, sales register, and reported income. Auto-flag mismatches before they become Section 143(1) notices.
Issued: 2024-04-01
CBICShippedSection 16(4) CGST Act
§16(4) ITC time-bar engine
ITC available only until 30 November of the next FY (post Finance Act 2022). Auto-detect invoices approaching the time-bar; estimate ITC loss; suggest urgent vendor follow-up.
Issued: 2022-09-30
GSTNShippedUDYAM registration validation
UDYAM vendor capture + auto-verification
Capture vendor UDYAM number at party creation; validate against UDYAM portal; auto-tag party as MSME so §43B(h) tracking kicks in without manual flagging.
Issued: 2020-07-01
ICAIShippedSA 230 / SA 500 audit working papers
ICAI-aligned audit working-papers binder
Auto-assembled working-papers binder per SA 230 — cover, objectives, procedures, findings, sign-off chain, materiality memo, plus core papers (debtors/creditors ageing, fixed-asset schedule, bank reconciliation, trial balance). SA 505 balance-confirmation letters ship as their own flow (/dashboard/audit/balance-confirmation). In progress: embedding confirmations into the binder, a detailed vouching trail, and engagement-letter linkage.
Issued: 2009-04-01
CBDTShippedNotification 5/2025 / Section 194T
TDS u/s 194T — payments to partners (new)
Section 194T (inserted by Finance Act 2024, effective April 2025) requires TDS @10% on salary, remuneration, commission, bonus, or interest paid by a firm/LLP to its partners exceeding ₹20K p.a.
Issued: 2024-07-23
CBDTShippedFinance Act 2024 / §§ 111A, 112A, 112, 115BBH
Budget 2024 — capital-gains overhaulOpen →
Reworked classification + rates: listed-equity STCG 15% → 20% (§111A) and LTCG 10% → 12.5% (§112A); property/gold LTCG 12.5% without indexation (grandfathered 20%-with-indexation option); debt MF bought after 1 Apr 2023 always short-term; crypto/VDA flat 30% (§115BBH). Holding-period + CII indexation engines updated, with timezone-safe FY / holding-period date math.
Issued: 2024-07-23
GSTNShippedGSTR-9 / 9C annual return + reconciliation
Annual return generation with audit reconciliation
GSTR-9 auto-populated from monthly returns; GSTR-9C reconciliation between books and the returns with an auditor compute/certify/file flow; export JSON for portal upload. Wired end-to-end via /api/gst/gstr9 + /api/gst/gstr9c.
Issued: 2018-09-04
CBICShippedCircular 207/01/2025-GST
GSTR-2B → GSTR-3B reconciliation engine
Auto-reconcile inward supplies against the auto-populated GSTR-2B. Flag mismatched ITC, supplier non-filing risk, and §16(4) time-bar exposure.
Issued: 2025-09-15
GSTNShippedGSTR-1A
GSTR-1A — outward supply amendment form
Mid-month amendments to GSTR-1 before GSTR-3B filing. Pre-fills from existing GSTR-1; user marks corrections; output XML/JSON ready for portal upload.
Issued: 2024-07-10
CBDTShippedFinance Act 2025 / Section 43B(h)
MSME §43B(h) — 45-day payment disallowance engineOpen →
Flags every payable to MSME-registered vendors that crosses the 45-day window. Estimates the tax disallowance exposure at the company-tax rate so the CFO sees the actual ₹ impact, not just a colour-coded list.
Issued: 2025-03-31