USR studies the market so every industry gets apps made for how it works. These notes put recent rules and facts for Indian businesses in plain words. Each note has its source and the date we last checked it. We review them every quarter.
Market · checked 5 November 20268.84 crore businesses are registered as MSMEs
- What changed
- Over 8.84 crore enterprises were registered on the Udyam and Udyam Assist portals as of 30 June 2026, according to the Minister of State for MSMEs in a Rajya Sabha reply.
- What it means for you
- Most are micro businesses. Software for them has to work on a phone, in their language, at a small monthly price, and be easy to start without a consultant.
- Free tool
- See the five suites →
Payroll · checked 5 November 2026PF wage ceiling is now ₹25,000 a month
- What changed
- The EPF wage ceiling rose from ₹15,000 to ₹25,000 a month from 17 September 2026. Employees with PF wages up to ₹25,000 must be covered. At the ceiling, employee PF is ₹3,000 and pension (EPS) ₹2,083 a month.
- What it means for you
- More of your team now falls under compulsory PF, and the employer's cost goes up. Payslips that still cap PF at ₹15,000 under-deduct.
- Free tool
- Use the free PF and ESI calculator →
Labour law · checked 5 November 2026The four labour codes are in force
- What changed
- The Code on Wages, the Industrial Relations Code, the Code on Social Security and the Occupational Safety, Health and Working Conditions Code took effect on 21 November 2025.
- What it means for you
- Employers must issue appointment letters, pay at least the minimum wage across the workforce, and give free annual health check-ups. Social security now reaches gig, platform and migrant workers.
- Free tool
- Run the free labour codes wage check →
Data protection · checked 5 November 2026DPDP Rules: core duties apply from 13 May 2027
- What changed
- The Digital Personal Data Protection Rules were notified on 13 November 2025. Consent and most business duties apply 18 months later, from 13 May 2027. A personal data breach must be reported to the Data Protection Board, with full details within 72 hours.
- What it means for you
- Every business that keeps customer or employee data needs clear consent, a privacy notice, a breach plan and a way to answer data requests, well before May 2027.
- Free tool
- Take the free compliance health check →
Finance and tax · checked 5 November 2026Pay micro and small suppliers within 45 days
- What changed
- From 1 April 2024 (FY 2024-25), section 43B(h) of the Income-tax Act lets a buyer deduct a payment to a micro or small supplier only in the year it is paid, if it is paid late. The limit is 15 days without a written agreement and up to 45 days with one.
- What it means for you
- Buyers who pay late lose the tax deduction for that year. Suppliers can claim interest at three times the RBI bank rate. Traders are generally outside this rule.
- Free tool
- Use the free MSME interest calculator →
GST · checked 5 November 2026GST e-invoicing applies above ₹5 crore turnover
- What changed
- Since 1 August 2023, businesses with aggregate turnover above ₹5 crore in any year from 2017-18 must issue e-invoices for business-to-business supplies (Notification 10/2023-Central Tax).
- What it means for you
- Once you cross ₹5 crore, B2B invoices need an IRN and QR code from the GST portal. Plan your billing software before you cross the line.
- Free tool
- Make a free GST invoice →
General information, not legal or tax advice. Rules change and differ by state; check with your CA, lawyer or labour consultant before you act. Spotted a change we missed? Write to apps@usrinfo.tech.
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