
Rajesh Bhatt is a CA Final student (Group I cleared, Group II attempt May 2026) currently in his second year of articleship at a CA firm in Ahmedabad. His articleship has given him hands-on exposure to GST compliance, Income Tax filings for partnership firms and proprietorships, and MSME advisory — particularly Udyam Registration, NIC code selection, and Udyog Aadhaar to Udyam migration for small manufacturing and trading clients across Gujarat. He follows TaxGuru to stay updated on circulars and case law, learn from senior practitioners' analysis, and occasionally share notes from articleship that may help fellow students and articles working on similar mandates. Areas of interest: MSME registration and re-classification under the revised 2025 thresholds, NIC code disputes, GST for composition dealers, Income Tax for small businesses, and practical interpretation of the MSMED Act.
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