Income Tax Act

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  News

  03 Nov 26

  GST Collection in October 2026 Rises 22.9% to Rs 2.31 Lakh Crore

  SEBI Proposes Removing 12.5% LTCG Tax on Foreign Equity Investments

  GSTN Introduces Mandatory 3-Day OTP Verification for GST Registration Amendments

  CBIC Invites Public Comments on Amendments to Tax Liability and ITC in GST Returns

  Agra GSTAT: Construction Services Supplied to Railways Do Not Automatically Attract the 12% GST

  02 Nov 26

  GST REG-01 Revised from 1st Nov 2026: Check 9 Major Changes in GST Registration

  GSTN Issues TDS Registration Advisory for Scrap and Other Notified Goods

  GST Registration Amendment Rules Changed: 3-Day OTP Verification Made Mandatory

  GST Refund Rules Amended to Enable Automated Processing & Faster Approvals

  01 Nov 26

  CBIC Issues GST Rate Clarifications on Toys, Used Cars, Sublimation Paper and Bio-Stimulants

  ITAT Ahmedabad Rules Land Sale Gains Taxable as Capital Gains, Allows REIT Income Exemption

  CBIC Issues GST Clarifications on R&D and Consultancy Services

  31 Oct 26

  SC: Income Tax Reassessment Proceedings Invalid Without Mandatory Notice U/S 143(2) of IT Act, 1961

  CBDT Notifies New Rules for Merger of Registered Non-Profit Organisations Under Income Tax Rules 2026

  30 Oct 26

  GST Update 2026: CBIC Issues Clarification on R&D and Consultancy Services

  CBIC Expands GST E-Invoicing to RCM Supplies and Import of Services from January 1, 2027

  Govt Notifies 5% GST on Pre-Packaged Fertilisers & Retreaded Tractor Tyres from November 1, 2026

  CBIC Introduces Automatic GST Registration Cancellation, Substitutes Rule 20

  29 Oct 26

  CBIC Announces November 1, 2026 as Effective Date for Sections 153 to 155 of Finance Act, 2026

  GST Export Refunds: CBIC Clarifies Payment Realisation Rules and Recovery Under Rule 96B

  CBIC Issues 7 Key Clarifications on Input Service Distributor (ISD) Under GST

  GST Portal e-Invoice Services to Remain Temporarily Unavailable on 31st Oct and 1st Nov 2026

  28 Oct 26

  GSTAT Lucknow Holds Delayed Stock Entries Alone Can’t Justify Confiscation

  CBIC Issues New GST Registration Guidelines to Facilitate Genuine Applicants U/S 168(1) of CGST Act

  CBIC Clarifies GST Demand Rules: No Mechanical Fraud Allegations or Unreasoned Orders

  CBIC Issues New GST Notifications: RCM, Registration and TDS Changes from 1st Nov 2026

  27 Oct 26

  Phase II reorganisation of Keralam’s State GST department under way

  ITAT Ahmedabad Deletes Penalty for Misreporting of Income Over PF and ESI Disallowance

  Gujarat HC: GST Authorities Must Inform Taxpayers About Outstanding Audit Documents Within a Reasonable Time

  26 Oct 26

  PM Modi`s Rs 12 Lakh Tax Relief Remark Sparks Debate Over Taxpayers` Rights

  CBDT Clarifies Tax Treatment of BSNL and MTNL VRS-2019 Compensation Under Section 10(10C)

  MCA Extends FY 2025-26 Annual Filing Deadlines: AOC-4 Due by 31st Dec 2026, MGT-7 by 31st Jan 2027

  25 Oct 26

  ITAT Patna Sets Aside Assessment, Directs Fresh Examination of Property Investment & Section 80C Deduction

  Rajasthan Launches Statewide GST Enforcement Drive, Detects Potential Tax Irregularities Worth Rs. 2.85 Cr

  24 Oct 26

  Bombay HC: Proportionate Rights Shares Not Taxable U/S 56(2)(x) Solely Due to Price Difference

  Centre to Seek Public Comments on Revised GST Return Forms from November 1

  ITAT Ahmedabad Condones 218-Day Delay, Remands Senior Citizen’s LTCG Case for Fresh Hearing

  23 Oct 26

  CBIC Appoints Common Adjudicating Authority for 7 Customs Notices Against Amway India

  GST Reforms to Begin from 1st Nov 2026: Major Changes from April 2027

  Orissa HC Issues Notice on Plea Challenging Constitutional Validity of Section 147A of IT Act

  UP Govt Introduces Interest Waiver Scheme-2026, Offers Up to 100% Relief on Eligible Tax Arrears

  Orissa HC Issues Notice on Plea Challenging Constitutional Validity of Section 147A of IT Act

  22 Oct 26

  Thiruvananthapuram GSTAT Allows Cashew Exporter to Recover IGST Paid Twice Due to Clerical Errors in GST Returns

  Allahabad HC Quashes GST Registration Cancellation Order for Ignoring Taxpayer’s Contentions & Lack of Reasons

  GST Council Proposes Simpler Compliance Amid Heavy Tax Payments and ITC Challenges

  GST Council Proposes Removing ITC Blocks to Reduce Business Tax Costs

  21 Oct 26

  CBDT Notifies Form 173A for Tax Exemption Claims on Govt Securities Under Income Tax Act 2025

  CBDT Exempts Maharajah INR Bond Interest from TDS for Tax Year 2026-27 Onwards

  GSTN Introduces New E-Invoicing Facility for Recipient-Generated Self-Invoices Under RCM

  GSTAT Issues SOP on Security Code Regeneration for Appellants and Respondents

  Gujarat HC Sets Aside Rs. 43.43 Cr GST Demand Against Amul Over Common Expenses

  All News

• Due Date Reminder

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

  07 Nov 26 E-filing of details of declarations in Form 127 received in October from buyers for non-deduction of TCS, at the income-tax e-filing portal with TAN login.
  07 Nov 26 Payment of TDS/TCS of October. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
  07 Nov 26 Return of External Commercial Borrowings for October.
  10 Nov 26 Monthly Return by e-commerce operators for October.
  10 Nov 26 Monthly Return by Tax Deductors for October.
  11 Nov 26 Monthly Return of Outward Supplies for October.
  13 Nov 26 Optional Upload of B2B invoices, Dr/Cr notes for October under QRMP scheme.
  13 Nov 26 Monthly Return by Non-resident taxable person for October.
  13 Nov 26 Monthly Return of Input Service Distributor for October.
  14 Nov 26 Issue of TDS certificate for TDS deducted u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] in Sep, 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 o
  15 Nov 26 Issue of TDS certificates for Q2 of TY 2026-27.
  15 Nov 26 Issue of TCS certificates for Q2 of TY 2026-27.
  15 Nov 26 Details of Deposit of TDS/TCS of October by book entry by an office of the Government.
  15 Nov 26 E-Payment of PF for October.
  15 Nov 26 Payment of ESI for October
  20 Nov 26 Add/amend particulars (other than GSTIN) in GSTR-1 of October. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
  20 Nov 26 Summary Return cum Payment of Tax for October by Monthly filers (other than QRMP). Claim input tax credit (ITC) for FY 25-26 in GSTR-3B. Issue Credit notes for FY25-26 . Reversal of ITC of FY 25-26 where supplier had filed GSTR-1/IFF but not filed GSTR-3B
  20 Nov 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for October. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
  21 Nov 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).
  21 Nov 26 Filing of the MAT/AMT Audit Report etc., where the due date of the ITR is 30 November.
  21 Nov 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, extended to 21 Nov.
  21 Nov 26 Furnishing of particulars for claiming relief u/s 89, if the assessee is required to submit the ITR by 31 October, extended to 21 Nov.
  21 Nov 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).
  21 Nov 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).
  21 Nov 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, extended to 21 Nov.
  21 Nov 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, extended to 21 Nov.
  21 Nov 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, extended to 21 Nov.
  21 Nov 26 Filing of income tax returns by companies, partnership firms etc. (audit applicable).
  21 Nov 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, extended to 21 Nov. (can be filed till end of assessment year)
  25 Nov 26 Deposit of GST under QRMP scheme for October .
  28 Nov 26 Return for October by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
  29 Nov 26 Annual Return by OPCs and Small Companies.
  29 Nov 26 Annual Return by companies other than OPCs and small companies.
  29 Nov 26 Half yearly Audit Report from April to September of Reconciliation of Share Capital by Unlisted Public Companies.
  30 Nov 26 Online Application for alternative tax regime if due date of ITR is 30 Nov.
  30 Nov 26 Filing of Income Tax Return where Transfer Pricing applicable.
  30 Nov 26 E-filing of statement by non-resident u/s 285, having liason office in India, for FY 2025-26.
  30 Nov 26 Deposit of TDS on payment made u/s 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) & 8(vi)] for payment of rent above Rs.50,000 pm by an individual or HUF (not liable to tax audit) where the lease has terminated, purchase of property, certain other payments made
  30 Nov 26 Statutory Auditor to file Annual return with National Financial Reporting Authority (NFRA) in respect of entities covered in Clause 3(1)(a) to 3(1)(e) of NFRA Rules 2018. It will not cover tax audits, Limited review & Quarterly audits.
  All Due Date

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