Compliance Deadlines

Authoritative indirect tax litigation masterclass for GSTAT Ahmedabad State Bench: Applying the doctrine of impossibility (lex non cogit ad impossibilia) in Section 16(2)(c) supplier tax defaults post-D.Y. Beathel and Surat Mercantile, defending retrospective GSTIN cancellations, and assembling 4-pillar logistics dossiers by PGT & Associates.

Official Direct Tax Announcement: Central Board of Direct Taxes (CBDT) postpones statutory deadlines today. Due date for furnishing Tax Audit Reports under Section 44AB extended to OCTOBER 21, 2026, and Corporate/Audited Income Tax Returns (ITRs) extended to NOVEMBER 21, 2026 for AY 2026-27. Complete statutory analysis and penalty relief by PGT & Associates.

Historical AY 2025-26 guidance. CBDT Circular No. 15/2025 extended the audit report deadline to 10 November 2025 and the audited-case ITR deadline to 10 December 2025; it does not apply to AY 2026-27.

Complete practitioner's guide and official compliance calendar for October 2026: Critical statutory deadlines across Corporate Income Tax Returns, Section 44AB Tax Audit sign-offs, GST GSTR-1/3B/CMP-08 filings, MCA AOC-4/ADT-1 disclosures, and monthly TDS/PF/ESIC remittances verified against CBDT, CBIC, and MCA portals by PGT & Associates.

Authoritative indirect tax valuation masterclass for GSTAT Ahmedabad State Bench: Applying the Second Proviso to Rule 28 for revenue-neutral distinct person transfers, defending Free-of-Cost component supplies post-Bhayana Builders, and litigating Section 171 anti-profiteering notices by PGT & Associates.

Authoritative indirect tax real estate litigation masterclass for GSTAT Ahmedabad State Bench: Applying the Supreme Court functionality test in Safari Retreats for construction ITC, quashing arbitrary one-third land deduction demands under Munjaal Bhatt, and navigating JDA reverse charge liabilities by PGT & Associates.

Authoritative indirect tax recovery defense masterclass for GSTAT Ahmedabad State Bench: Defeating Section 88 personal director liability by proving absence of gross neglect, lifting Section 83 operational bank attachments post-Radha Krishan Industries, and enforcing mandatory Section 107/112 statutory stays against Section 79 garnishee notices by PGT & Associates.

Authoritative indirect tax litigation masterclass for GSTAT Ahmedabad State Bench: Defending inverted duty structure refunds post-VKC Footwear, challenging arbitrary 1.5x domestic turnover caps under Rule 89(4), quashing Section 54(11) recovery withholdings, and enforcing mandatory 6% Section 56 statutory interest by PGT & Associates.

Definitive GST valuation masterclass for GSTAT Ahmedabad State Bench: Applying the Second Proviso to Rule 28 for revenue-neutral cross-charges between distinct persons, transitioning common third-party input credits to mandatory ISD mechanisms under amended Section 20, and defending volume rebates under Section 15(3) by PGT & Associates.

Senior indirect tax litigation masterclass for GSTAT Ahmedabad State Bench: Defending corporate buyers against Section 74 bogus billing SCNs, establishing bona fide purchases with e-way bills and weighment slips under Suncraft Energy ratio, defeating Section 16(2)(c) supplier default recoveries, and retracting coerced Section 70 summons statements by PGT & Associates.

Definitive GST litigation masterclass for GSTAT Ahmedabad State Bench: Navigating Section 128A conditional waiver of interest and penalties for FY 2017-18 to 2019-20, applying retrospective Section 16(4) ITC relaxations, structuring 20% Section 112 pre-deposits, and prosecuting Form GST APL-05 appeals by PGT & Associates.

Constitutional and appellate tax manual on Article 226 writ jurisdiction before the Hon'ble High Court of Gujarat: Bypassing alternative statutory remedies for jurisdictional defects, quashing premature or arbitrary show cause notices, and staying coercive recovery by PGT & Associates.

Comprehensive GST annual return and reconciliation masterclass for FY 2025-26: Reconciling Table 8 ITC with auto-populated GSTR-2B, reporting non-reconciled outward supplies in Table 9/10, and voluntary tax discharge via DRC-03 by PGT & Associates.

Urgent statutory advisory on the GSTAT Ahmedabad Bench commencement: Navigating Form GST APL-05 e-filing across 12 Gujarat districts, calculating the 3-month limitation window under Section 112, structuring 20% pre-deposit under Section 112(8), and securing automatic recovery stays by PGT & Associates.

NGO and charitable trust compliance guide: Form 10BD annual reporting by May 31, Form 10BE certificate generation for donors, ₹200/day late fee under Section 234G, and Section 271K penalties by PGT & Associates.

Quarterly advance tax compliance guide for 15 September 2026: 45% threshold calculation under Section 208/211, deferment interest under Section 234C, and capital gain exceptions by PGT & Associates.

Comprehensive guide on Tax Audit for AY 2026-27 (FY 2025-26): Section 44AB turnover limits, Form 3CA/3CB vs 3CD checklist, Clause 34 TDS review, MSME Section 43B(h), and 21 October 2026 deadlines by PGT & Associates.

If tax audit applies for AY 2026-27, the ITR due date is 21 November 2026. The audit report itself is due earlier, on 21 October 2026. Do not file the return before the report is uploaded.

September 2026 due dates for GSTR-1, GSTR-3B, TDS, advance tax (15 September) and the 30 September tax audit report for AY 2026-27. Checklist for Ahmedabad businesses.

Clause 31(a) of Form 3CD covers loans, deposits and specified sums accepted under Section 269SS. Understand the ₹20,000 aggregation test, exceptions, examples and AY 2026-27 audit checklist.