Updates

Short notes on changes that affect businesses, and brief guides. General information, not advice on your facts.

• BRSR Core reaches the top 1,000 listed entities in FY 2026-27From FY 2026-27, the top 1,000 listed entities by market capitalisation must obtain reasonable assessment or assurance of their BRSR Core. What that means and how to prepare.16 October 2026  |  Update: ESG
• Income-tax Act, 2025: which law governs your yearThe Income-tax Act, 2025 came into force on 1 April 2026 and governs tax year 2026-27 onwards. Earlier years and pending proceedings continue under the 1961 Act.14 October 2026  |  Update: Income tax
• GST Appellate Tribunal: the second appeal forum is now workingThe GST Appellate Tribunal began functioning in September 2025. Second appeals are filed online, within three months, with a pre-deposit of 10% of the tax in dispute.12 October 2026  |  Update: GST
• Does Ind AS apply to your company?Ind AS applies to listed companies and to unlisted companies with a net worth of ₹250 crore or more, together with their holding, subsidiary, associate and joint-venture companies. How to check.10 October 2026  |  Update: Ind AS
• Got an income-tax notice? Five steps to take firstNote the deadline, check the notice is genuine, identify the Act and section, gather the records, and reply on the portal. What to do in the first few days.8 October 2026  |  Guide: Income tax
• Reconcile GSTR-2B before the department doesInput tax credit depends on what appears in your GSTR-2B. A monthly reconciliation, done before GSTR-3B is filed, prevents mismatches that lead to notices.6 October 2026  |  Guide: GST
• Unlisted suppliers are being asked for BRSR-style dataBRSR is mandatory only for the top 1,000 listed entities, but their buyers, lenders and investors increasingly ask suppliers for similar data. How an unlisted business can prepare.4 October 2026  |  Guide: ESG
• Using AI in finance: speed with a safety netPick specific use cases, keep confidential data out of public tools, and make sure a person reviews every output that matters. A short written policy turns experiments into controlled practice.2 October 2026  |  Guide: AI
• Internal controls are a growth tool, not a burdenApprovals, reconciliations and segregation of duties catch errors early, support the auditor's report on internal financial controls, and reassure lenders and investors.30 September 2026  |  Guide: Audit
• Three questions before you move to Ind ASDoes Ind AS apply to you or your group? What will change in your numbers? Who will prepare opening balances and comparatives? Answering these early keeps the transition on schedule.28 September 2026  |  Guide: Ind AS