Tipu & Company — Regulatory Updates & Tax Bulletins https://tipuca.com/updates/ Objective Direct Tax, GST, Corporate Law (MCA), and FEMA compliance notes by Tipu & Company, Chartered Accountants, Chennai. en-in Section 43B(h) of the Income-tax Act: MSME Payment Timelines & Tax Audit Documentation https://tipuca.com/updates/section-43bh-msme-tax-compliance/ https://tipuca.com/updates/section-43bh-msme-tax-compliance/ Thu, 15 Oct 2026 03:30:00 GMT Direct Tax A structured compliance guide on the 15-day and 45-day payment mandate for Micro and Small Enterprise suppliers under Section 43B(h) and Clause 22 of Form 3CD. GSTR-9 & GSTR-9C Annual Reconciliation: Key Ledger Checks Before 31st December https://tipuca.com/updates/gst-annual-return-gstr9-9c-reconciliation/ https://tipuca.com/updates/gst-annual-return-gstr9-9c-reconciliation/ Thu, 08 Oct 2026 03:30:00 GMT GST & Indirect Tax Essential three-way reconciliation procedures aligning Audited Financial Statements, GSTR-1 outward supplies, GSTR-3B tax discharge, and GSTR-2B Input Tax Credit. Companies Act Annual Compliance Matrix: Audit Trail, DIR-3 KYC, AOC-4 & MGT-7 https://tipuca.com/updates/mca-annual-compliance-aoc4-mgt7-dir3-kyc/ https://tipuca.com/updates/mca-annual-compliance-aoc4-mgt7-dir3-kyc/ Thu, 24 Sep 2026 03:30:00 GMT Corporate Law / MCA Statutory sequence and governance checkpoints for Private Limited Companies and LLPs on the MCA21 V3 portal to avoid per-day additional filing fees. Zero-Rated Exports under GST: LUT Procedure, Documentation & Refund Realization https://tipuca.com/updates/export-zero-rated-supplies-lut-gst-refunds/ https://tipuca.com/updates/export-zero-rated-supplies-lut-gst-refunds/ Thu, 10 Sep 2026 03:30:00 GMT FEMA & Exports Practical guide for merchandise and service exporters in Chennai on choosing between LUT (RFD-11) unutilized ITC refunds and IGST-paid shipping bill refunds.