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CBDT's 28 September extension moved the ordinary AY 2026–27 tax-audit report date from 30 September to 21 October 2026 and the related audited ITR from 31 October to 21 November 2026. Form 3CEB follows a separate timeline.

For FY 2025-26, GSTR-9C is required where a registered person’s aggregate turnover during the financial year exceeds ₹5 crore. The statement is self-certified and is furnished with Form GSTR-9. Under the current Rule 80(3) framework, the normal due date is 31 December following the end of the financial year; for FY 2025-26, that means 31 December 2026 unless the Government extends the deadline. Who must file GSTR-9C for FY 2025-26? Rule 80(3) of the CGST Rules applies where a

A purchase invoice sitting in the books does not by itself make input tax credit safe. For FY 2025-26, businesses should treat GSTR-2B mismatches as a time-sensitive reconciliation issue because the Section 16(4) time limit can close before a supplier-side reporting error is corrected. What is a GSTR-2B mismatch? A GSTR-2B mismatch arises when an inward-supply document recorded in the recipient's purchase register does not align with the document communicated through the GST

FY 2025-26 GST input tax credit is normally time-barred after 30 November 2026 or filing the relevant annual return, whichever is earlier. Here is the Section 16(4) rule, GSTR-2B reconciliation risk, vendor follow-up and a practical pre-deadline checklist.

How is GST interest calculated? A practical guide to Section 50 and Rule 88B, including 18% delayed-tax interest, 24% interest on wrongly availed and utilised ITC, net cash liability, examples and common mistakes.

GST annual return late fee: GSTR-9 daily rates, turnover caps, Notification 07/2023, GSTR-9C interaction and practical annual-return compliance.

Filed GSTR-1 late? This practical guide explains the CGST late-fee framework, Notification 20/2021 caps, QRMP/IFF treatment, customer ITC visibility and the controls businesses should implement.

Filed GSTR-3B after the due date? Late fee and interest are separate costs. This guide explains current late-fee caps, Rule 88B’s net-cash-liability rule, 18% interest, examples and what to do before non-filing escalates.

GST registration cancelled for non-filing? This guide explains the current revocation route, the GST Portal’s 90-day and 270-day windows, pending-return prerequisites, condonation, and what to do after the portal deadline expires.

Missed GST returns can move from late fees to a return-defaulter notice and Section 62 best-judgment assessment. This guide explains the 15-day notice stage, ASMT-13, the current 60+60 day relief window and how to regularise filings.

Form 3CD Clause 44 for AY 2026-27 requires a GST-wise break-up of expenditure. This practical guide covers registered vs unregistered vendors, exempt/composition supplies, reconciliation steps, common errors and the 21 October 2026 deadline.

Can a tax audit report already filed for AY 2026-27 be revised? The answer is yes—but Rule 6G(3) of the Income-tax Rules, 1962 provides a specific statutory revision route, not a general opportunity to rewrite Form 3CA, Form 3CB or Form 3CD whenever a later mistake is noticed. For businesses, tax teams and chartered accountants, understanding that distinction is important because the original tax audit report for FY 2025-26 / AY 2026-27 continues to be governed by the Income-

Tax audit penalty for AY 2026-27 under Section 271B is 0.5% of turnover or gross receipts, capped at ₹1.5 lakh. See Section 273B reasonable-cause relief, examples and practical controls.

Tax audit applicability for AY 2026-27: check Section 44AB ₹1 crore/₹10 crore business limits, ₹50 lakh profession limit, 5% cash test and presumptive-tax interactions.

For AY 2026-27, use Form 3CA when accounts are audited under another law, Form 3CB when they are not, and Form 3CD with either. This practical guide explains the correct choice, due dates and transition-year traps.

The final 9 September 2026 IBBI circular identifies six illustrative misuse indicators. Understand the enquiry requirement and when to approach the Adjudicating Authority.

MCA’s Companies Compliance Facilitation Scheme, 2026 now runs until 31 August 2026. Here is how companies should choose between regularising overdue ROC filings, dormant status and strike-off—and the controls professionals should complete before filing.

CBDT Notification No. 74/2026 creates a targeted no-TDS framework for aircraft lease rent and supplemental lease rent paid to eligible lessors located in an International Financial Services Centre (IFSC). For airlines, aircraft operators, finance teams and tax advisers, the change is not simply a rate concession: it creates a document-driven withholding workflow that must be controlled at the payment level. Issue and background. India has been developing IFSC-based aircraft l

The Supreme Court’s July 2026 ruling in Tejas J. Shah v. Mantri Technology Constellations clarifies that a Section 14 IBC moratorium against a developer does not automatically stay consumer proceedings against other, unprotected respondents.

The Income-tax Rules, 2026 replace informal nil-TDS handling with a structured Form 121 workflow built around declarant-level UINs, quarterly payer reporting and portal validation. Here is what deductors, finance teams and advisers need to control.