ARAYI Infotech

📢 PAN Correction Process Simplified!

The CBDT has introduced new standardized forms PAN CR-01 (for individuals) and PAN CR-02 (for non-individuals), effective from 1st April 2026.

✅ Replaces the earlier fragmented correction process
✅ Ensures uniformity and accuracy in PAN updates
✅ Easy correction of name, address, and other details
✅ Structured format for hassle-free submissions

💡 This initiative will reduce errors, improve compliance, and streamline PAN-related services under the Income-tax Act, 2025.

📢 GST Appeal Relief Update – Important Deadline Alert

The GST Council has recommended a major relief for taxpayers facing delays in filing GST appeals due to the earlier non-operational status of GSTAT.

🔹 Key Update
• 🗓️ 30th June 2026 proposed as the cut-off date to file pending GST appeals
• ✅ Relief provided for cases that were pending due to the absence of a functional GST Appellate Tribunal

🔹 What You Should Do
• 📂 Review all eligible backlog cases
• 📝 Prepare required documents in advance
• ⏳ Ensure appeals are filed within the prescribed timeline

💡 This move aims to streamline dispute resolution and provide a fair opportunity for taxpayers to pursue pending appeals.

📢 GST UPDATE | GSTAT Procedure Rules, 2025

The Government has officially notified the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, bringing a structured framework for handling GST appeals.

🔹 Appeals must now be filed electronically through the official GSTAT portal
🔹 Complete digital process – submission, document upload & case tracking
🔹 Phase-wise rollout of the e-filing system across India
🔹 خطوة towards a fully digital GST dispute resolution system

✅ This move simplifies compliance, improves transparency, and speeds up the appeal process.

📌 Taxpayers and professionals should get ready to adopt the digital appeal mechanism.

📢 GST Update | Important Clarification by GSTN

GSTN has addressed a key issue faced by taxpayers while filing appeals.

👉 In cases where adjudication orders show NIL demand due to voluntary payment made during the SCN stage, it does NOT mean acceptance of liability.

✅ Taxpayers still have the right to file an appeal under Section 107 of the CGST Act.

⚠️ However, the GST portal may restrict filing appeals in NIL demand cases.

🔍 What should you do?
Before filing an appeal, taxpayers are advised to seek rectification of the order to correctly reflect the liability.

📌 Stay compliant. Stay informed.

📢 MCA Update: DIR-3 KYC Compliance Simplified (Effective 31st March 2026)

The Ministry of Corporate Affairs (MCA) has introduced important changes to DIR-3 KYC compliance for directors. Here’s what you need to know 👇

✅ KYC Filing Frequency Reduced
Directors holding DIN as on 31st March are now required to file DIR-3 KYC Web once every 3 financial years (on or before 30th June).

🔄 Mandatory Updates Within 30 Days
Any changes in mobile number, email ID, or address must be updated within 30 days.

🆕 Simplified Compliance
All existing DIR-3 KYC forms have been replaced with a single DIR-3 KYC Web, making the process easier and more streamlined.

⚠️ Stay Compliant, Avoid Penalties
Ensure timely filing and updates to keep your DIN active and compliant.

💼 Need assistance with DIR-3 KYC filing?
Contact Arayi Enterprises for expert support and hassle-free compliance.

📢 Major Tax Update for AY 2026-27

As per the CBDT Press Release dated 1st April 2026, the Income-tax Act, 2025 has officially come into force, replacing the Income-tax Act, 1961.

✅ Key Highlights:
🔹 Simplified and modernised tax provisions
🔹 Easier language for better understanding
🔹 Streamlined structure for improved compliance
🔹 Introduction of Income-tax Rules, 2026 & updated forms

📌 This marks a significant step towards a more taxpayer-friendly system.

Stay updated and ensure timely compliance!

📢 ITR Forms Notified for AY 2026-27!

The Central Board of Direct Taxes (CBDT) has officially notified all Income Tax Return (ITR) forms for Assessment Year 2026-27 through the e-Gazette.

📝 Applicable for FY 2025-26 filings:

✔️ ITR-1 & ITR-4 (Sahaj & Sugam)
✔️ ITR-2 & ITR-3
✔️ ITR-5, ITR-6 & ITR-7
✔️ ITR-V (Verification)
✔️ ITR-U (Updated Return)

💻 Filing will commence shortly on the Income Tax portal.

⚠️ Stay prepared! Keep your financial documents ready to ensure smooth and timely filing.

📞 Need assistance with ITR filing or tax compliance?
Arayi Enterprises is here to help you!

📢 Important Update for Taxpayers

The Central Board of Direct Taxes (CBDT) has directed all Income-tax offices to remain open on 31st March 2026, even on Mahavir Jayanti, to ensure smooth financial year-end closure.

✅ This will help taxpayers with:
• Last-day income tax filings
• Tax payments
• Compliance-related activities

⚠️ Avoid last-minute stress!
Plan your filings and payments in advance to prevent delays or technical issues.

📌 Act early. Stay compliant. Stay stress-free.

— Arayi Enterprises

📢 GST Update: Important Clarification on DRC-03 Payments

💡 The GSTN has issued an important update regarding payments made during investigations.

👉 Payments made through Form GST DRC-03 are NOT automatically linked to any Demand ID in the GST system.

⚠️ What does this mean?
Even if you’ve already paid the amount via DRC-03, the portal may still ask for mandatory pre-deposit while filing an appeal against a demand order.

✅ What You Should Do

To ensure your payment is properly recognized:

✔️ File Form GST DRC-03A
✔️ Link your earlier DRC-03 payment with the relevant Demand ID

📊 Once mapped:
• The amount will reflect in your Electronic Liability Register
• It will be considered for pre-deposit calculation during appeal filing

⚠️ Key Takeaway

👉 Without filing DRC-03A, your earlier payment may not be considered, leading to duplicate payment burden

💼 Need Assistance?

We help with:
✔️ GST Appeals
✔️ DRC-03 / DRC-03A Filing
✔️ GST Compliance & Advisory

📞 Arayi Enterprises – Your Trusted Tax Partner

If you want, I can also create:
✅ Poster image content (Canva style)
✅ Short WhatsApp version
✅ Tamil version for local audience

Good News! 🎉 Our Google Business Profile Has Been Reinstated

We’re happy to share that our Google Business Profile has been successfully reinstated. Thank you to the Google Business Profile team for the support.

The profile may take a few days to appear again on Google Search. Once it is live, customers will be able to easily find our business information online.

We will continue to keep our profile updated and follow Google’s guidelines to ensure accurate and reliable business information.

Stay connected with ARAYI ENTERPRISES for professional services in
✔️ Income Tax
✔️ GST
✔️ TDS
✔️ Zoho Books Implementation & Training
✔️ Accounting & Compliance Support

📍 Chennai

🚨 Update on Crypto & Digital Asset Reporting

The Government has updated the Income-tax Rules to strengthen reporting requirements for crypto assets and digital currency transactions.

🔹 Crypto assets now included under reporting rules
🔹 Increased transparency in digital asset transactions
🔹 Part of the Government’s effort to improve tax compliance

If you are trading or dealing in crypto assets, it is important to maintain proper transaction records and stay compliant with tax regulations.

🚨 Important Update for Restaurants & Food Businesses

The Income Tax Department has conducted a nationwide verification in the Food & Beverage sector and detected large-scale under-reporting of sales.

🔍 Key Highlights:

• AI-based analysis conducted on 1.77 lakh restaurants
• Survey carried out on 62 restaurants across 22 states
• Preliminary findings reveal ₹408 Crore suppression of sales
• Around 63,000 restaurants will receive emails from the Income Tax Department

📩 These taxpayers may receive communication under Section 139(8A) to update their Income Tax Returns before 31 March 2026.

⚠️ Businesses are advised to review their books of accounts, reconcile sales, and ensure proper reporting to avoid penalties and notices.

💼 Need help with compliance or return updates?
Contact Arayi Enterprises – Tax & Accounting Consultants

📞 90944 07286