https://www.facebook.com/112018658482114/

Shruti Kalra and Associates, Stellar Jeevan Society Sector 1, Greater Noida (2026)

24/03/2026

BIG UPDATE: DIN Rules Just Got Stricter! Companies (Amendment) Bill, 2026

The Government has proposed a major overhaul in Section 154 (Director Identification Number - DIN) — and this is not just a procedural tweak, it’s a compliance game-changer.

🔍 What’s Changing?

👉 1. Mandatory DIN Verification

Directors will now have to periodically verify their details with the Government.

✔ No more “set it and forget it” DIN
✔ Regular compliance will now be required

👉 2. DIN Can Be Deactivated or Cancelled 😳

Your DIN may be deactivated/cancelled if:
❌ You don’t complete verification
❌ DIN obtained wrongly/fraudulently
❌ You are disqualified under Section 164
❌ Tribunal/Court orders against you

👉 3. What Happens Next?
✨ If DIN is Deactivated👇
➡ You CANNOT act as Director until reactivated
✨If DIN is Cancelled👇
➡ Your office becomes VACANT automatically

👉 4. Surrender Option Introduced

✔ Directors can now voluntarily surrender their DIN

👉 5. Reactivation Possible (Relief Clause)

DIN can be restored
➡ On fulfilment of conditions
➡ Payment of prescribed fees

Analysis: Why This Amendment Matters

1. Stronger Compliance Ecosystem
Government is moving towards real-time monitoring of directors

2. Curb on Dummy / Shell Directors

Fake or inactive DIN holders will be filtered out
3. Increased Accountability

Directors can no longer stay non-compliant without consequences

4. Alignment with Digital Governance
Similar to KYC in banking → DIN KYC is becoming stricter

5. Risk for Non-Compliant Directors 🚨

Even genuine directors may face:

• Temporary disqualification
• Sudden vacation of office

📌 Practical Impact for Businesses:
✔ Companies must ensure all directors keep DIN active
✔ Regular compliance tracking will become essential
✔ Non-compliance may disrupt board composition

🫴Final Thought
👉 DIN is no longer just an identification number — it’s now an active compliance responsibility.

📞 Need Help with DIN Compliance?

Shruti Kalra and Associates
Company Secretaries
📲 9899479373
📩 [email protected]

👉 Follow for latest Company Law updates simplified
👉 Save this post to stay compliant
👉 Share with directors & founders 🚀

25/02/2026

✨ Cheers to 6 Years of Being a Proud Company Secretary! ✨

Today, I celebrate 6 beautiful years of my journey as a Company Secretary

A profession that has shaped my discipline, resilience, ethics, and growth.

From learning every day to guiding businesses with compliance and governance, this journey has been truly fulfilling.

Grateful for the experiences, challenges, and opportunities that came my way and excited for what lies ahead.

Proud of the profession.
Proud of the journey.
And celebrating this milestone with gratitude. 🌸

Regards
CS Shruti Kalra
Shruti Kalra and Associates
Company Secretaries

CorporateGovernance WomenInProfession Gratefu

24/02/2026

🌟 All the Best to All CS Aspirants! 🌟

On behalf of Shruti Kalra and Associates, we wish all Company Secretary aspirants whose results are being declared tomorrow the very best.

Your hard work, dedication, and perseverance truly matter. Remember, one result does not define your potential

Every step in this journey adds to your growth as a professional.

Stay calm, stay confident, and trust your efforts.

Wishing you success and positivity.

Regards
CS Shruti Kalra
Shruti Kalra and Associates
Company Secretaries

24/02/2026

🚨 Big Compliance Relief from MCA! 🚨

The Ministry of Corporate Affairs has rolled out the Companies Compliance Facilitation Scheme – 2026

If your company has pending compliances, this scheme is a real breather.

🔹 What’s the relief?

✔️ Only 10% additional fee on annual filing forms
(No more heavy late fees!)

✔️ STK-2 filing at just 25% of the normal fee for companies planning voluntary strike off

Duration:

Scheme Starts: 15th April,2026
Scheme Ends: 15yh July,2026

🔹 Why you should care?

• Clear old defaults without stress
• Save a significant amount on additional fees
• Get back on the compliance track smoothly

📌 This is a time-bound opportunity – once it’s gone, regular penalties apply.

📞 Need help or clarity? We’re just a call away.

Shruti Kalra and Associates
Company Secretaries
📲 9899479373
📧 [email protected]

✨ Because timely compliance is always easier than late corrections.

You can access the Actual MCA Link here 👇

https://lnkd.in/g_vzD_XY

21/02/2026

Important GST Limits Every Business Must Know 👇

GST compliance isn’t just about filing returns - it’s about knowing the right limits at the right time. Missing a threshold can lead to penalties, interest, or even prosecution.

Here’s a quick snapshot every taxpayer should bookmark 👇

🔹 GST Registration Threshold👇

• Goods – ₹40 lakh
• Services / Both – ₹20 lakh
• Special Category States – ₹10 lakh / ₹20 lakh

🔹 Composition Scheme Limits👇

• Traders / Manufacturers – ₹1.5 Cr (₹75 lakh for special states)
• Service Providers – ₹50 lakh
• Non-alcoholic Restaurants – ₹1.5 Cr

🔹 Return Filing & Audit Applicability👇

• QRMP Scheme – Up to ₹5 Cr
• GSTR-9 Mandatory – Above ₹2 Cr
• GSTR-9C (Audit) – Above ₹5 Cr

🔹 E-Invoicing Requirement👇

• Mandatory if turnover exceeds ₹5 Cr

🔹 E-Way Bill Rules👇

• Mandatory – Consignment above ₹50,000
• Optional – Consignment Up to ₹50,000

🔹 Penalties & Late Fees👇

• General penalty – Up to ₹50,000
• GSTR-3B/1 – ₹50 per day (Nil: ₹20 per day)
• GSTR-9/9C – ₹200 per day (Max 0.5% of turnover)

🔹 Prosecution Thresholds👇

• Tax evasion – Above ₹5 Cr
• Arrest provisions – ₹2 Cr & above

🔹 GST Appeals – Pre-Deposit👇

• First appeal – 10% (Max ₹25 Cr)
• Second appeal – 20% (Max ₹50 Cr)

📌 Pro Tip:👇

Knowing these limits in advance helps businesses plan better, stay compliant, and avoid unnecessary litigation.

📞 Need help with GST compliance or advisory?

Connect with us:
👇
📲 9899479373
📧 [email protected]

Regards
CS Shruti Kalra
Shruti Kalra and Associates
Company Secretaries

19/02/2026

🚨GST DUE DATE ALERT🚨

For monthly filers, the due date to file GSTR-3B for the month of January 2026 is 20th February 2026.

✔️ File on time
✔️ Avoid late fees & interest
✔️ Stay compliant and Stay Updated

Regards

CS Shruti Kalra
Practicing Company Secretary
📞 9899479373
📧 [email protected]

18/02/2026

Part-1 👇

🔁 Can an Abandoned Trademark Be Restored?
Yes ☑️

Restoration of an Abandoned Trademark application is possible, but only in limited circumstances and entirely at the discretion of the Trademark Registry.

There is no automatic right to restoration, and each case is evaluated on its own facts.

Why Do Trademark Applications Get Abandoned?

A large number of trademark Applications are abandoned due to procedural lapses, rather than substantive issues. Common reasons include:

▪️ Failure to reply to the Examination Report within the prescribed time
▪️ Missing statutory deadlines under the Trade Marks Act, 1999
▪️ Non-appearance at scheduled show-cause hearings
▪️ Technical errors during online filing or document uploads
▪️ Change in professional representative without proper follow-up

In most cases, Abandonment occurs unintentionally, but the legal consequences can still be severe.

✔️ When Can Restoration Be Considered?

The Trademark Registry may consider restoration only if sufficient cause is established, such as:

• Abandonment due to a genuine error, inadvertent mistake, or technical glitch
• Supporting documentary evidence explaining the default
• Filing of a reasoned request along with an affidavit justifying the delay
• The application for restoration is made without unreasonable delay

📌 The Registry examines whether the applicant acted bona fide and exercised due diligence.

⚠️ Important Legal Caution

• Restoration is not a matter of right
• The Registry has absolute discretion to accept or reject the request
• Each case is examined independently on merits
• Delayed or casual explanations are usually not entertained

🆕 Alternative & Practical Option:

🫴Fresh Trademark Filing

Where restoration is not feasible or rejected, filing a fresh trademark application is often the safest and most effective strategy.

Benefits of Fresh Filing:

✔️ Fresh examination by the Registry
✔️ Improved drafting of specification and class coverage
✔️ Opportunity to rectify earlier objections or deficiencies
✔️ Stronger compliance with procedural requirements
✔️ Better overall chances of successful registration

(Part-2 in pinned Comment)

16/02/2026

(Part-1)

Will You Eat Food Without an Expiry Date? Yes or No?

A Big No!! Right??

Then why to sell or buy the medicines without proper permission?

Many a times first-time entrepreneurs assume that opening a medicine business or a chemist Shop is as simple as renting a shop and stocking the products.

That’s a costly misconception.

In India, medicines directly impact the human life, which is why the government strictly regulates how they are sold, stored, manufactured, and imported.

👉What exactly is a Drug License?

Think of a Drug License as a safety certificate.

It confirms that:

✔ Medicines are genuine
✔ Storage conditions are proper
✔ Only authorised persons are handling those drugs
✔And thereby the Public health is protected and is safe.

Without this license, operating a pharmaceutical business is illegal.

👉How many Types of Drug Licenses are there?

There are the following types of Drug Licenses (Depending upon What You Do):

🔹 Retail Drug License – If you run a medical shop and sell to customers.

🔹 Wholesale Drug License – If you supply medicines in bulk to retailers or hospitals.

🔹 Manufacturing License – If you produce medicines.

🔹 Import License – If you bring medicines into India from abroad.

Do you know why is this License Non-Negotiable?

It is Non -Negotiable because it helps you:

• To Comply with law
• To Ensure patient's safety
• To Avoid the penalties, sealing of the premises, or cancellation
• To Build long-term credibility with authorities and customers.

Simply put-No License=No legal business.

Let Us know...👇

Who MUST Have a Drug License?

If you are:

• A pharmaceutical business owner
• A chemist or medical store owner
• A medicine manufacturer
• An importer of drugs

👉 A Drug License is compulsory for you.

📄 What are the Documents Required for getting a Drug License:

You are required to have 👇

• Identity & KYC of directors/partners
• Proof of business premises
• Affidavit declarations
• Landlord’s NOC (if premises is rented)

🔍 A Practical Insight:

Many businesses approach consultants after receiving notices or inspections.

By then, damage is already done.

(Part-2 in pinned comment)

13/02/2026

GST COMPLIANCE ALERT

LAST DAY TODAY

Attention Non-Resident GST Taxpayers

This is an important reminder to complete your monthly GST compliance on time.

Return to be Filed: GSTR-5
Tax Period: January 2026
Due Date: 13th February, 2026

Today is the LAST DAY to file

Please Note:

Late filing of GSTR-5 will attract late fees and interest as per GST provisions.

👉 If you are registered as a Non-Resident Taxable Person under GST, ensure timely filing to avoid penalties and future complications.

📞 Need assistance with GST return filing or compliance?

We are happy to assist.

Ph: 9899479373
Email: [email protected]

Shruti Kalra and Associates
Company Secretaries

💡 Timely compliance ensures smooth business operations.

13/02/2026

GST ALERT | LAST DAY REMINDER

GST Taxpayers – Input Service Distributors (ISD)

This is a critical compliance reminder for you

👉GSTR-6 Return
➡️ For the month of January 2026
Due Date: 13th February 2026

👉Today is the LAST DAY to file GSTR 6 Return

Important to Note:

Late filing of GSTR-6 will attract late fees and may lead to unnecessary compliance issues.

👉 If you are registered as an Input Service Distributor (ISD), ensure timely filing to stay compliant and avoid penalties.

📞 Need assistance with GSTR-6 filing or GST compliance?

We’re here to help.

📩 Email: [email protected]
📱Phn: 9899479373

Shruti Kalra and Associates
Company Secretaries

Stay compliant. Stay stress-free

13/02/2026

(Part-1)

DGFT Investigations Don’t Start with Raids 👉They Start with Data.
If you are an exporter, importer, or IEC holder, this is critical and this information is for you..
The Directorate General of Foreign Trade (DGFT) continuously tracks the export, GST and customs data.
Certain patterns automatically trigger scrutiny-even when there is no intention to violate the law.

Here are the key red flags that can lead to a DGFT investigation 👇

Please have a look and take care of the following violations that may happen:

🔴 1. Sudden Spike in Export Turnover

• Sharp jump without historical track record
• New IEC claiming high-value exports
• Business profile not matching export value

➡ These issues are often viewed as possible overvaluation, circular trading or incentive misuse.

🔴 2. Misuse of Export Incentive Schemes
(Remission of Duties and Taxes on Exported Products (RoDTEP)/ Advance Authorisation)

• Claiming the benefits without actual manufacturing
• Inflated FOB value
• Failure to meet export obligations

➡ These may result in IEC suspension, recovery with interest and penalties under Foreign Trade (Development and Regulation) Act, 1992

🔴 3. Fake or Suspicious IEC Activity

• Multiple IECs at the same address
• No physical office or manpower
• Dummy or benami control

➡ In such cases physical verification by DGFT is very common.

🔴 4. Mismatch Between GST & Export Data

• GST returns ≠ shipping bill data
• High refunds with low tax payment
• Frequent Amendments

➡ The Data is cross-verified between DGFT, Customs & GST authorities.

🔴 5. Export to Restricted or Sanctioned Countries

• Exporting controlled items without licence
• Dual-use of goods without compliance
• Third-country routing

➡ This Can lead to blacklisting, prosecution and bank account freeze.

🔴 6. No Response to DGFT Notices

• Ignoring deficiency letters
• Delayed submissions
• Non-cooperation with the authority

➡ This alone can escalate into a full investigation.

(Part-2 in pinned comment)

Please see there👉

Shruti Kalra and Associates

24/03/2026

25/02/2026

24/02/2026

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