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GST
OUR VISION
Our Clients' Satisfaction is our objective and mission.......
OUR VISION
Our vision is to serve wide spectrum of Indian Industries.
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
OUR VISION
We aim to be highly professional, most reliable and immensely respected in the field.. ..
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Orissa VAT
Acts
Rules
Notifications
Circulars
Forms
S No
Name
Type
1
Odisha Value Added Tax (Amendment) Act, 2012
Act
2
Odisha Value Added Tax (Amendment) Act, 2010
Act
3
Odisha Value Added Tax (Amendment) Act, 2008
Act
4
Odisha Value Added Tax (Amendment) Act, 2005
Act
5
Odisha Value Added Tax Act, 2004
Act
S No
Name
Type
1
Odisha Value Added Tax (Amendment) Rules,2013.
Rules
2
Odisha Value Added Tax (Amendment) Rules,2012.
Rules
3
Odisha Value Added Tax (Amendment) Rules, 2011
Rules
4
Odisha Value Added Tax (2nd Amendment) Rules, 2010
Rules
5
Odisha Value Added Tax (Amendment) Rules, 2010
Rules
6
Odisha Value Added Tax (Amendment) Rules, 2009
Rules
7
Odisha Value Added Tax (Amendment) Rules, 2005
Rules
8
Odisha Value Added Tax Rules, 2005
Rules
S No
Date
Number
Heading
Type
1
2
3
4
5
6
7
8
9
10
...
Page size:
select
10
20
50
733
items in
15
pages
1
20 Apr 16
6507
List of dealers of Bhubaneswar I Circle, whose tax period shall comprise a ‘month’ - Additional
2
20 Apr 16
6491
List of dealers of Cuttack-I City Circle, whose tax period shall comprise a ‘month’ - Additional
3
20 Apr 16
6475
List of dealers of Bolangir Circle, whose tax period shall comprise a 'month' - Additional
4
20 Apr 16
6455
List of dealers of Kalahandi Circle, whose tax period shall comprise a 'month' - Additional
5
20 Apr 16
6443
List of dealers of Jatni Circle, whose tax period shall comprise a 'month' - Additional
6
20 Apr 16
6427
List of dealers of Jajpur Circle, whose tax period shall comprise a 'month' - Additional
7
20 Apr 16
6423
List of dealers of Puri Circle, whose tax period shall comprise a ‘month’ - Additional
8
20 Apr 16
6419
List of dealers of Rayagada Circle, whose tax period shall comprise a 'month' - Additional
9
20 Apr 16
6415
List of dealers of Malkangiri Circle, whose tax period shall comprise a 'month' - Additional
10
20 Apr 16
6439
List of dealers of Nawarangpur Circle, whose tax period shall comprise a ‘month’ - Additional
11
20 Apr 16
6435
List of dealers of Ganjam-I Circle, whose tax period shall comprise a 'month' - Additional
12
20 Apr 16
6431
List of dealers of Mayurbhanj Circle, whose tax period shall comprise a 'month' - Additional
13
20 Apr 16
6511
List of dealers of Cuttack-I Central Circle, whose tax period shall comprise a ‘month’ - Additional
14
20 Apr 16
6503
List of dealers of Bhubaneswar IV Circle, whose tax period shall comprise a ‘month’ - Additional
15
20 Apr 16
6499
List of dealers of Bhubaneswar III Circle, whose tax period shall comprise a ‘month’ - Additional
16
20 Apr 16
6495
List of dealers of Bhubaneswar II Circle, whose tax period shall comprise a ‘month’ - Additional
17
20 Apr 16
6487
List of dealers of Cuttack-I East Circle, whose tax period shall comprise a 'month' - Additional
18
20 Apr 16
6483
List of dealers of Cuttack I West Circle, whose tax period shall comprise a ‘month’ - Additional
19
20 Apr 16
6479
List of dealers of Dhenkanal Circle, whose tax period shall comprise a ‘month’ - Additional
20
20 Apr 16
6471
List of dealers of Kendrapara Circle, whose tax period shall comprise a 'month' - Additional
21
20 Apr 16
6467
List of dealers of Gajapati Circle, whose tax period shall comprise a ‘month’ - Additional
22
20 Apr 16
6463
List of dealers of Ganjam-II Circle, whose tax period shall comprise a 'month' - Additional
23
20 Apr 16
6459
List of dealers of Kantabanjhi Circle, whose tax period shall comprise a 'month' - Additional
24
20 Apr 16
6451
List of dealers of Jharsuguda Circle, whose tax period shall comprise a 'month' - Additional
25
20 Apr 16
6447
List of dealers of Jagatsinghpur Circle, whose tax period shall comprise a 'month' - Additional
26
19 Apr 16
6334
List of dealers of Sonepur Circle, whose tax period shall comprise a ‘month’ - Additional
27
19 Apr 16
6330
List of dealers of Sundargarh Circle, whose tax period shall comprise a ‘month’ - Additional
28
19 Apr 16
6326
List of dealers of Cuttack-II Circle, whose tax period shall comprise a ‘month’ - Additional
29
19 Apr 16
6316
List of dealers of Rourkela-I Circle, whose tax period shall comprise a ‘month’ - Additional
30
19 Apr 16
6312
Delegation of Power
31
19 Apr 16
6370
List of dealers of Angul Circle, whose tax period shall comprise a 'month' - Additional
32
19 Apr 16
6366
List of dealers of Balasore Circle, whose tax period shall comprise a 'month' - Additional
33
19 Apr 16
6362
List of dealers of Bhanjanagar Circle, whose tax period shall comprise a 'month' - Additional
34
19 Apr 16
6386
List of dealers of Koraput Circle, whose tax period shall comprise a 'month' - Additional
35
19 Apr 16
6382
List of dealers of Keonjhar Circle, whose tax period shall comprise a 'month' - Additional
36
19 Apr 16
6358
List of dealers of Bhadrak Circle, whose tax period shall comprise a 'month' - Additional
37
19 Apr 16
6354
List of dealers of Barbil Circle, whose tax period shall comprise a ‘month’ - Additional
38
19 Apr 16
6347
List of dealers of Bargarh Circle, whose tax period shall comprise a ‘month’ - Additional
39
19 Apr 16
6342
List of dealers of Rourkela-II Circle, whose tax period shall comprise a ‘month’ - Additional
40
19 Apr 16
6338
List of dealers of Sambalpur-I Circle, whose tax period shall comprise a 'month' - Additional
41
19 Apr 16
6378
List of dealers of Nayagarh Circle, whose tax period shall comprise a ‘month’ - Additional
42
19 Apr 16
6374
List of dealers of Phulbani Circle, whose tax period shall comprise a ‘month’ - Additional
43
30 Mar 16
5430
Notification on LTU dealers
44
08 Mar 16
3939
Delegation of Power
45
20 Feb 16
2985
Modification of return form in Form VAT-201, under the Odisha Value Added Tax Rule, 2005 due to change in rate of tax
46
19 Feb 16
4166
Notification of section 13 of the Central Sales Tax Act, 1956
47
09 Feb 16
3407
Notification for OVAT Act, 2004 of DDUGJY
48
09 Feb 16
3411
Notification for Odisha Entry Tax Act, 1999 of DDUGJY
49
04 Feb 16
3063
Vesting of Statutory power under OVAT Act, 2005 to Sri Saswata Mishra, CCT(O)
50
16 Jan 16
1465
Odisha Value Added Tax (Amendment) Rules,2016.
S No
Date
Number
Heading
1
2
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10
20
50
68
items in
2
pages
1
20 Apr 15
42
Non-levy of mandatory penalty on audit assessment under Central Sales Tax Act.
2
20 Mar 15
4851
Extension of return filling date for the month February 2015
3
11 Mar 15
4012
Enhancing Transparency and quality of audit process
4
13 Feb 15
2350
Determination of measure of tax under Odisha Entry Tax Act and Odisha VAT Act in case of Manufacturers
5
21 Jan 15
1115
Pre audit visit preparation-General Instructions
6
11 Aug 14
12679
Circular to follow the guidelines prescribed vide circular no 22929 dated 30-11-2009
7
04 Mar 14
Abolition of Interception Points of Commercial Tax Department
8
18 Feb 14
2211
In the matter of disposal of refund application
9
06 Nov 13
Manual for System Based Scrutiny of Returns - Version 2
10
25 Sep 13
19980
Collection of Entry Tax on new vehicles
11
19 Sep 13
19539
Collection of taxes at the Check gates
12
07 Sep 13
15356
Procedure to be followed in case of amendment of Certificate of Registration under OVAT Act …
13
14 Aug 13
17453
Action for updating the PAN of the dealers in VATIS
14
06 Jul 13
13327
Reorienting of activities in Enforcement wing and investigation wings thereunder.\"
15
06 Jul 13
Manual for System Based Scrutiny of Returns
16
06 Jun 13
13260
System based scrutiny of return.
17
22 May 13
11889
Creation of Functional Units in Circles.
18
22 May 13
11885
Job Chart of the ACTOs (Except those posted at Check gates, Enforcement Ranges, Interception points & RR Units).\"
19
24 Apr 13
10071
Corrigendum to \"\"Tax Audit of the dealers for the year 2013-14 - General Instructions\"\"\"
20
26 Mar 13
8568
Tax Audit of the dealers for the year 2013-14 - General Instructions.
21
05 Feb 13
10693
Generation and Utilization of e-Waybills for movement of the goods through other than border check gates.\"
22
19 Jan 13
1355
Setting up of Help Desks & regular interaction with dealers.
23
11 Jan 13
21905
DCR entry at border check gates of the Commercial Tax Department through VATIS Software
24
29 Dec 12
22239
Regarding disposal of investigation reports of Enforcement & Vigilance Wing by Assessing authority.\"
25
29 Dec 12
22234
For furnishing of information at Sl. No. 57 of the VAT Return Form.
26
10 Dec 12
17705
Manual submission of different documents - regarding
27
09 Nov 12
15666
Issue of statutory notices, conducting assessment proceedings, passing of order under statutory provisions.\"
28
16 Oct 12
17764
Validity period of printed waybills in Form VAT-402 issued manually prior to 01.10.2012.
29
12 Oct 12
21012
Comprehensive instructions regarding Collection of Arrears.
30
16 Apr 12
6930
Change of Head of Account for Receipt under OVAT Act, 2004 for the year 2012-13\"
31
04 Nov 11
6315
Validation of dealers’ database and overall improvement of the quality of data in VATIS.\"
32
24 Oct 11
17562
Monitoring of the tax compliance of newly registered dealers.\"
33
21 Oct 11
17358
MPR on the performance of ACTOs
34
18 Mar 11
4711
Verification of declaration forms used for interstate transaction from TINXSYS.
35
21 Jan 11
1264
Validity period of waybills issued to dealers assigned to LTUs.
36
15 Dec 10
20088
Submission of original copy of waybill by the dealer
37
02 Nov 10
3037
Circular On Refund
38
27 Aug 10
14605
Revalidation and grace period of waybills.
39
26 Apr 10
7073
Non production of records for audit check.
40
15 Mar 10
Assessment of performance of CTOs, ACCTs, DCCT (LTU), DCCT (Appeal), JCCTs, Addl CCT (Appeal)
41
16 Feb 10
3229
Stay order dtd. 03.02.10 of Supreme Court passed in State of Odisha Vs. M/s Reliance Industries Ltd. (SLP (c) No. 14454-14778 of 2008.
42
02 Feb 10
1745
Timely review of the assessment orders to detect cases of under-assessment and initiation of remedial proceeding thereon
43
31 Dec 09
25366
Maintenance of register for monitoring different aspect of tax administration.
44
30 Nov 09
22929
Direction of The Hon`ble High Court Of Odisha
45
25 Nov 09
22626
Measures to counter tax evasion in iron and steel sector
46
17 Nov 09
21984
Intensive survey of unregistered dealers in major urban centers.
47
27 Oct 09
20480
Cross Checking Of Waybills
48
08 Oct 09
14807
Completing the process of issuance of R.C in case of deemed registration including registration under the CST Act and Entry Tax Act.
49
07 Oct 09
12681
Circular on Tax Recovery
50
22 Sep 09
18755
Maintenance of register for monitoring timely receipt of annual audited accounts.
S No
Number
Heading
1
2
Page size:
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10
20
50
100
items in
2
pages
1
VAT-I
Information by a dealer, deemed to be registered under the Odisha Value Added Tax Act, 2004."
2
VAT-001
Registration certificate for Dealers liable to pay turnover tax."
3
VAT-002
Return of turnover tax"
4
VAT-002A
Annual return of turnover tax payable by a dealer
5
VAT-101
Application for registration"
6
VAT-101 A
Details of additional places of Business Branches/ Godowns Warehouses in Odisha
7
VAT-101 B
Address of branch offices/godowns located outside Odisha"
8
VAT-101 C
Declaration of Proprietors/Partners/Directors Authorised persons of the business."
9
VAT-101 D
Declaration of Manager Etc.
10
VAT-102
Response to application for VAT registration (INTERIM)"
11
VAT-103
RC for dealers liable to pay VAT"
12
VAT-104
Notice for demand of security"
13
VAT-105
Application for refund of security"
14
VAT-106
Application for registration of dealers intending/liable to pay VAT in lieu of turnover tax
15
VAT-106 A
Application For Registration Of Dealers Intending/Liable To Pay Turnover Tax In Lieu Of VAT\"
16
VAT-107
Intimation to a dealer on his liability to pay VAT in lieu of turnover tax"
17
VAT-108
Application for amendment of RC "
18
VAT-109\"
Intimation of sale of business to a registered dealer"
19
VAT-110
Notice of suspension of RC"
20
VAT-111
Show cause notice for failure to be register"
21
VAT-201
Return of VAT"
22
VAT-201 A
Annual Return of Value Added Tax payable by a dealer."
23
VAT-202
Final return due to closure of business during the course of a tax period\"
24
VAT-204
Notice to unregistered dealers to file return
25
VAT-204 A
Return For Unregistered Dealers
26
VAT-205
Show cause notice for failure to file return"
27
VAT-206
Order imposing penalty for failure to file return"
28
VAT-207
Show cause notice to u/r dealer for failure to file return
29
VAT-208
Order imposing penalty for failing to file return (U/r dealer).
30
VAT-209
Notice for less payment of tax"
31
VAT-301
Notice for audit visit"
32
VAT-302
Notice for production of document
33
VAT-303
Audit visit report"
34
VAT-304
Notice of demand of tax on provisional assessment"
35
VAT-305
Intimation of arithmetical mistake in the return"
36
VAT-306
Notice for assessment of tax as a result of audit"
37
VAT-307
Notice for assessment of tax on escaped turnover
38
VAT-308
Notice for assessment of tax on unregistered dealer liable to be registered under the act\"
39
VAT-309
Notice calling for return from a casual dealer"
40
VAT-310
Information to be furnished by casual dealer"
41
VAT-311
Return of total turnover of a casual dealer"
42
VAT-311 A
Return Of Total Turnover Of Casual Dealer (Estimated Turnover)\"
43
VAT-312
Order of assessment"
44
VAT-313
Notice of demand"
45
VAT-314
Notice of demand imposing penalty for failure to make payment of the unpaid amount of tax, interest,penalty.
46
VAT-315
Revised notice of demand "
47
VAT-316
Demand for payment of tax from third party"
48
VAT-317
Challan form"
49
VAT-318
Order of Adjustment of Refund
50
VAT-319
Refund payment order"
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News
14 Oct 26
Andhra Pradesh HC Declares Section 147A of IT Act Unconstitutional
CBIC Clarifies GST on Food Delivery Services Reduced to 5%, No New Tax
Delhi HC Rejects Firm’s Rs. 1 Cr Refund Claim for Income Tax Paid on Partner’s Behalf
UPI MDR on Select Merchant Transactions to Be Implemented After Diwali 2026
FM Sitharaman Open to Hearing Views on LTCG Tax Removal Ahead of Budget 2027-28
13 Oct 26
Madras HC Quashes Rs. 5.50 Cr GST Demand Raised on Projected Revenue from Uncommenced Construction
Bombay HC Rules IT Department Need Not Wait for Certified Copy of Digitally Signed Order
Income Tax Dept Detects Tax Evasion Exceeding ?25,000 Cr by Restaurants
No New GST on Food Delivery Services. Rate Reduced to 5%, Clarifies CBIC
ICSI Seeks MCA Annual Filing Due Date Extension Till 31st Dec 2026 Without Additional Fees
12 Oct 26
GST Portal Enables GSTR-9 and GSTR-9C Filing for FY 2025-26
RBI Hikes Repo Rate by 25 Basis Points to 5.50% in October 2026
GST Council Allows Employers to Claim Input Tax Credit on Health and Life Insurance Premiums
Karnataka HC: Director Cannot Individually Challenge Income Tax Search Against Company
11 Oct 26
GST Council Proposes E-Way Bill Rule Reforms to Improve Goods Transportation
GST Council Recommends Major Compliance Reforms: IPR Taxation, Late Fee Relief and E-Invoicing Changes
GST Council Approves Faster GST Registration and Quicker Refunds
GST Council Recommends No GST Notices For Tax Demands Below Rs 10,000
10 Oct 26
GST Council Scraps Arrest Powers and Increases Prosecution Threshold from ?1 Cr to ?5 Cr
RBI Announces Regulatory Measures for the Foreign Exchange Market
GST Council Recommends Major Compliance Reforms: IPR Taxation, Late Fee Relief and E-Invoicing Changes
07 Oct 26
ICSI Seeks MCA Annual Filing Due Date Extension Till 31st Dec 2026 Without Additional Fees
Gujarat AAR Rules No GST Applicable on Amounts Recovered from Employees Towards Canteen Meals
GST Council May Consider Proposals on Arrest Powers, ITC Protection & Prosecution Threshold at Upcoming Meeting
Mumbai ITAT Quashes Rs. 1.23 Crore Penalty, Says Tax Claim Rejection Alone Doesn’t Prove Concealment
ICAI Suggests Major GST Registration and Refund Reforms to Ease Taxpayer Compliance
ICAI E-Way Bill Handbook 2026: Check GST Applicability, Exemptions and Validity Rules
New FEMA Rule From October 2026: Freelancers and Service Exporters Must File EDF
06 Oct 26
Delhi HC Raises Concern Over No Time Limit for Duplicate PAN Cancellation
ITAT Grants Relief to Senior Citizen Who Mistakenly Paid Rs. 9.91 Lakh Tax on Tax-Free Bond Interest
Agra GSTAT Says Service Tax on Cancelled Pre-GST Flat Bookings Can’t Be Availed as ITC
UPI Charges From 15th Oct 2026: 0.4% MDR on Payments Above Rs 2000
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
All News
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
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.
All Due Date
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