Harish Kumar Tax Advocate

*Important GST Limitation Reminder*

FY 2019-20 | Section 74
Section 74 के तहत FY 2019-20 का Show Cause Notice (SCN) जारी करने की वैधानिक अंतिम तिथि 30 September 2025 थी।
इसलिए यदि अब (30.09.2025 के बाद) आपको FY 2019-20 का Sec. 74 SCN जारी किया जाता है, तो वह समय-सीमा के बाहर (time-barred) होगा तथा कानूनी रूप से invalid माना जाएगा।

FY 2021-22 | Section 73
Section 73 के अंतर्गत FY 2021-22 के लिए नोटिस जारी करने की अंतिम तिथि भी 30 September 2025 थी।
यदि इस तिथि के बाद कोई भी SCN जारी होता है, तो वह भी invalid एवं time-barred माना जाएगा।

Tax period-wise SCN और Order की समय-सीमा स्पष्ट रूप से निर्धारित है।
Officer द्वारा निर्धारित अंतिम तिथि के बाद जारी कोई भी नोटिस कानूनी रूप से टिकाऊ नहीं है और appeal/response में इसे मजबूती से उठाया जा सकता है।

*New Labour Law 2025*

*1.Appointment Letter = Mandatory*

Every company must give a written appointment letter at the time of joining.

No more verbal hiring, no unclear role, no confusion about salary or terms.

*2. 8-12 Hour Workday Rule*

The new code allows:

8 hours = standard workday

Max 12 hours = with breaks, depending on company shift structure But total weekly working hours cannot exceed 48 hours, even with extended shifts.

*3.Double Overtime Pay*

If you work beyond your fixed hours, the company must pay 2x overtime rate.

No more underpaid OT or unofficial extra hours.

*4.Equal Pay for Women*

Women must receive the same salary as men for the same role and skill level.

Gender-based pay gaps will be treated as a legal violation.

*5.Gratuity After 1 Year*

Under the new rules (when fully implemented):

Employees may become eligible for gratuity after 1 year, instead of completing 5 years (as earlier).

This benefits people who frequently switch jobs.

*6.Basic Salary Must Be 50% of CTC*

Companies can no longer keep basic salary very low to reduce PF/ESI.

At least 50% of CTC must be basic pay, so:

PF contribution increases Leave encashment increases

*7.Gratuity payout increases*

This is great for long-term savings.

Salary Must Be Paid on Time

Salary must be credited every month before the 7th.

Delays without valid reasons can attract penalties for companies.