News

05 Oct 26

SEBI New Rules for Stock Brokers: Investor Awareness Messages Mandatory From 1st Nov 2026

GST Council to Consider Scrapping Arrest Powers on 7th October 2026

04 Oct 26

Central Excise Duty Rates Revised: Rs 16 and Rs 10.5 Per Litre Effective 1st October 2026

GST Portal Launches Multi-State Registration Facility Using One Master TRN

02 Oct 26

Delhi HC Refuses to Quash GST SCN, Says Audit Proceedings Differ From Section 74 Adjudication

RBL Bank Receives SCN with GST Demand of Over ?173.08 Cr for Alleged Wrongful ITC Claim

Gross GST Collection Rises 14.7% to Rs 2.04 Lakh Crore in September 2026

Delhi HC Directs Opening of Taxpayer’s Locker Seized for More Than 30 Years

Lucknow GSTAT Quashes Rs. 63.72 Lakh Penalty, Holds E-Invoice Lapse Alone Can’t Prove Tax Evasion

29 Sep 26

Delhi ITAT: Cost-to-Cost Reimbursement for Seconded Employees Not Taxable as FTS

HP High Court Permits Fresh Challenge to Section 147A After SC Remand

Gujarat AAR: Godown Rent Taxable Under GST Despite Agricultural Warehousing Exemption

CBDT Extends Tax Audit Due Date for AY 2026-27 to 21st October 2026; ITR Deadline Moved to 21st November

28 Sep 26

Supriya Sule Urges FM Sitharaman to Extend Tax Audit Due Date for AY 2026-27

Tamil Nadu BJP Professional Cell Seeks Tax Audit Due Date Extension to 31st October 2026

27 Sep 26

Supriya Sule Urges FM Sitharaman to Extend Tax Audit Due Date for AY 2026-27

Tamil Nadu BJP Professional Cell Seeks Tax Audit Due Date Extension to 31st October 2026

Calcutta High Court Sets Aside GST Order Passed Without Adequate Opportunity to Reply to SCN

26 Sep 26

SC Clarifies CBDT/CBEC Circulars Bind Departmental Authorities, Not Judicial Courts

SC Clarifies CBDT/CBEC Circulars Bind Departmental Authorities, Not Judicial Courts

Industry Urges GST Council to Allow ITC Utilisation for RCM Payments

25 Sep 26

Delhi HC Refuses Jurisdiction-Related Writ While Assessment Order Appeal Is Pending

Bombay HC Sets Aside Rs. 79.7 Cr GST Demand, Rules Cinematographic Films Not IT Software

Hyderabad GSTAT: Outsourced Caterer’s Food Supply to Hospital In-Patients Taxable Under GST

India Moves to Shield UPI Users from New Merchant Fees

24 Sep 26

CBDT Notification No. 120/2026 Amends Registration Forms, Extends Deadline to March 31, 2027

GSTAT Bengaluru: E-Way Bill Generated After Interception Can’t Remedy GST Violation U/S 129 of CGST Act

CBIC Appoints Common Adjudicating Authority for Tirupati Udyog Customs Matter

23 Sep 26

NPCI Clarifies GST on UPI MDR: Small Merchants and 96% Transactions to Remain Unaffected

CBDT Notifies New TDS Reporting Requirements for Property Transactions in Form 141 from 1st October 2026

Rajasthan HC to Hear Tax Audit Deadline Extension Plea on 25th September

GSTAT Thiruvananthapuram: Original Goods’ Value Not Required in E-Way Bill for GST Job Work Returns

Delhi HC: Common Taxpayer, FY and ITC Amount Not Enough to Prove ‘Same Subject Matter’ U/S 6(2)(b)

Karnataka HC Sets Aside ESOP Tax Revision Proceedings Following ?27.13 Crore Tax Refund

NPCI Clarifies GST on UPI MDR: Small Merchants and 96% Transactions to Remain Unaffected

CBDT Notifies New TDS Reporting Requirements for Property Transactions in Form 141 from 1st October 2026

Rajasthan HC to Hear Tax Audit Deadline Extension Plea on 25th September

GSTAT Thiruvananthapuram: Original Goods’ Value Not Required in E-Way Bill for GST Job Work Returns

Delhi HC: Common Taxpayer, FY and ITC Amount Not Enough to Prove ‘Same Subject Matter’ U/S 6(2)(b)

Karnataka HC Sets Aside ESOP Tax Revision Proceedings Following ?27.13 Crore Tax Refund

22 Sep 26

UPI MDR on Transactions Above Rs 2000: FM Sitharaman Clarifies Who Will Pay

RBI Issues New Basel III Market Risk Capital Directions for Commercial Banks

Petrol Dealers May Limit UPI Payments Above Rs 2000 From 16th October

CESTAT Holds Hostel Used as Residence Qualifies as Residential Dwelling, No Service Tax on Rent

GSTN Issues Advisory on emSigner 3.3 for New DSC USB Tokens Issued from Sept 21, 2026

21 Sep 26

UPI 0.4% MDR Above Rs 2000: Grocery Shop Sign Sparks Fresh Debate

GSTN Announces emSigner 3.3 for New DSC USB Tokens Issued From 21st September 2026

Tax Audit Deadline 2026: Professional Bodies Seek Extension to 31st October

20 Sep 26

Gujarat HC Sets Aside GST Demand, Rules ITC Can’t Be Denied on Non-Taxable Transactions

Centre Challenges HC’s Striking Down of Section 147A of Income Tax Act Before SC

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Due Date Reminder

Jan	Feb	Mar	Apr	May	June
July	Aug	Sep	Oct	Nov	Dec
All

07 Oct 26 Payment of TDS/TCS of September. In case of government offices where TDS/TCS is paid by book entry, the same shall be paid on the same day on which tax is deducted or collected.

07 Oct 26 E-filing of details of declarations received in September from buyers for non-deduction of TCS, at the income-tax e-filing portal with TAN login.

07 Oct 26 Return of External Commercial Borrowings for September.

10 Oct 26 Monthly return by tax deductors for September.

10 Oct 26 Monthly return by e-commerce operators for September.

11 Oct 26 Monthly return of outward supplies for September.

13 Oct 26 Quarterly return of outward supplies for Jul-Sep (QRMP).

13 Oct 26 Monthly return by non-resident taxable persons for September.

13 Oct 26 Monthly return of Input Service Distributor for September.

14 Oct 26 Notice for the appointment of auditor, where the AGM date was 30 September (within 15 days of the AGM).

15 Oct 26 Payment of ESI for September.

15 Oct 26 E-payment of PF for September.

15 Oct 26 E-filing of declaration forms received for the Sep Quarter for no deduction of TDS.

15 Oct 26 Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in August, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and on Virtual Digital Assets.

15 Oct 26 Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in August, on purchase of property, rent above ?50,000 pm by certain individuals/HUF where the lease has terminated, certain other payments by individual/HUF and on Virtual Digital Assets.

15 Oct 26 Statement by banks etc. in respect of foreign remittances for the Sep Quarter.

18 Oct 26 Payment of tax for the Jul-Sep quarter by taxpayers under the Composition Scheme.

20 Oct 26 Monthly return by persons outside India providing online information and database access or retrieval services, for September.

20 Oct 26 To add/amend particulars (other than GSTIN) in the GSTR-1 of September. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.

20 Oct 26 Summary return cum payment of tax for September by monthly filers (other than QRMP).

21 Oct 26 Filing of the Tax Audit Report, where the due date of the ITR is 30 November.

22 Oct 26 Add/amend particulars (other than GSTIN) in the GSTR-1 of the Sep quarter, by quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.

22 Oct 26 Summary return for the Jul-Sep quarter by quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.

24 Oct 26 Add/amend particulars (other than GSTIN) in the GSTR-1 of the Sep quarter, by quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi. Can be filed after filing GSTR-1 but before filing the corresponding GSTR-3B.

24 Oct 26 Summary return for the Jul-Sep quarter by quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.

25 Oct 26 Half-yearly details of goods/capital goods sent to and received from job workers, for Apr-Sep, for turnover above ?5 crore.

26 Oct 26 Filing of the Cost Audit Report for 2025-26 by companies to whom cost audit applies (within 30 days of submission by the Cost Auditor).

28 Oct 26 Return for September by persons with a Unique Identification Number (UIN), such as embassies, to claim a GST refund on goods and services purchased by them.

29 Oct 26 Filing of financial statements for FY 2025-26 by companies (other than OPCs), with the ROC (within 30 days of the AGM).

29 Oct 26 Report on the AGM by a listed company, where the AGM was held on 30 September (within 30 days of AGM completion).

29 Oct 26 Statement of Accounts and Solvency for 2025-26, to be filed by every LLP.

30 Oct 26 Half-yearly return by Nidhi companies for April to September.

30 Oct 26 Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii)] for purchase of property, and payment of rent above ?50,000 pm by an individual or HUF (not liable to tax audit) where the lease has terminated, and certain other payments made by an individual/HUF, for September. (Rent TDS: else to be deposited on an annual basis by 30 April of the next year, for total rent above ?50,000 pm paid during Tax Year 2025-26.)

31 Oct 26 Employees' Enrolment Campaign 2026 allows enployers to enrol left-out employees (who joined between 01.04.2009–31.03.2026) at a nominal ?100 damages, with employee share waived if not previously deducted — available even to establishments under inquiry.

31 Oct 26 Option to avail QRMP for Oct-Dec onwards.

31 Oct 26 Specified companies (receiving supplies from Micro & Small Enterprises, with outstanding dues exceeding 45 days) to file details of all outstanding dues to Micro or Small Enterprise suppliers, for Apr-Sep. Details of MSME vendors must be given even where payment was made within 45 days.

31 Oct 26 Furnishing of declaration u/s 80GG in respect of rent paid for residential accommodation, if the assessee is required to submit the ITR by 31 October.

31 Oct 26 Furnishing of particulars for claiming relief u/s 89, if the assessee is required to submit the ITR by 31 October.

31 Oct 26 Online application by a domestic company (other than one to whom transfer pricing provisions apply), for exercise of the option u/s 115BAA (22% tax).

31 Oct 26 Online application by a new manufacturing domestic company (other than one to whom transfer pricing provisions apply), filing the ITR for the first time, for exercise of the option u/s 115BAB (15% tax).

31 Oct 26 Online application by an individual/HUF carrying on business or profession, for exercise of the option u/s 115BAC(1), where the due date of the ITR is 31 October.

31 Oct 26 Online application by a resident co-operative society, for exercise of the option u/s 115BAD(1), where the due date of the ITR is 31 October.

31 Oct 26 Online application by a resident manufacturing co-operative society, for exercise of the option u/s 115BAE(1), where the due date of the ITR is 31 October.

31 Oct 26 Statement of foreign income offered for tax for the previous year, and of foreign tax deducted or paid on such income, if the due date of the ITR is 31 October.

31 Oct 26 Filing of income tax returns by companies, partnership firms etc. (audit applicable).

31 Oct 26 Filing of the report u/s 92E for international transactions and specified domestic transactions.

31 Oct 26 Filing of the Audit Report u/s 80JJAA(2) for additional employment, where the due date of the ITR is 30 November.

31 Oct 26 Filing of other Audit Reports, where the due date of the ITR is 30 November.

31 Oct 26 Quarterly TDS/TCS statements for Jul-Sep. Details of Form 121 (15G/15H) cases are also to be shown in Form 140. (TCS filing date has also been aligned with TDS.)

31 Oct 26 Deposit of TDS on Virtual Digital Assets u/s 393(1) [Table Sl. No.8(vi)] for September.

31 Oct 26 E-filing of information on declarations received in Form 97 (60), up to 30 September.

31 Oct 26 Statement of Financial Transactions by depositories, registrars and share transfer agents, reporting capital gains on transfer of listed securities or mutual fund units, for Apr-Sep.

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